Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07341860 C Hogg N D Pocklington R D Sanderson F Woodward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07341860 2024-12-31 07341860 2025-12-31 07341860 2025-01-01 2025-12-31 07341860 frs-core:CurrentFinancialInstruments 2025-12-31 07341860 frs-core:Non-currentFinancialInstruments 2025-12-31 07341860 frs-core:BetweenOneFiveYears 2025-12-31 07341860 frs-core:ComputerEquipment 2025-12-31 07341860 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07341860 frs-core:ComputerEquipment 2024-12-31 07341860 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 07341860 frs-core:FurnitureFittings 2025-12-31 07341860 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07341860 frs-core:FurnitureFittings 2024-12-31 07341860 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 07341860 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 07341860 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 07341860 frs-core:MotorVehicles 2025-12-31 07341860 frs-core:MotorVehicles 2025-01-01 2025-12-31 07341860 frs-core:MotorVehicles 2024-12-31 07341860 frs-core:OtherResidualIntangibleAssets 2025-12-31 07341860 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 07341860 frs-core:OtherResidualIntangibleAssets 2024-12-31 07341860 frs-core:PlantMachinery 2025-12-31 07341860 frs-core:PlantMachinery 2025-01-01 2025-12-31 07341860 frs-core:PlantMachinery 2024-12-31 07341860 frs-core:WithinOneYear 2025-12-31 07341860 frs-core:ShareCapital 2025-12-31 07341860 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07341860 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07341860 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07341860 frs-bus:SmallEntities 2025-01-01 2025-12-31 07341860 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07341860 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07341860 frs-core:CostValuation 2024-12-31 07341860 frs-core:CostValuation 2025-12-31 07341860 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 07341860 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 07341860 frs-bus:Director1 2025-01-01 2025-12-31 07341860 frs-bus:Director2 2025-01-01 2025-12-31 07341860 frs-bus:Director3 2025-01-01 2025-12-31 07341860 frs-bus:Director4 2025-01-01 2025-12-31 07341860 frs-countries:EnglandWales 2025-01-01 2025-12-31 07341860 2023-12-31 07341860 2024-12-31 07341860 2024-01-01 2024-12-31 07341860 frs-core:CurrentFinancialInstruments 2024-12-31 07341860 frs-core:Non-currentFinancialInstruments 2024-12-31 07341860 frs-core:BetweenOneFiveYears 2024-12-31 07341860 frs-core:MotorVehicles 2024-01-01 2024-12-31 07341860 frs-core:PlantMachinery 2024-01-01 2024-12-31 07341860 frs-core:WithinOneYear 2024-12-31 07341860 frs-core:ShareCapital 2024-12-31 07341860 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07341860
Amelio Enterprises Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Future Cloud Accounting Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07341860
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,203 10,807
Tangible Assets 5 227,388 323,168
Investments 6 30,000 30,000
263,591 363,975
CURRENT ASSETS
Stocks 7 1,402,827 214,507
Debtors 8 702,215 640,534
Cash at bank and in hand 77,586 496,679
2,182,628 1,351,720
Creditors: Amounts Falling Due Within One Year 9 (907,696 ) (386,324 )
NET CURRENT ASSETS (LIABILITIES) 1,274,932 965,396
TOTAL ASSETS LESS CURRENT LIABILITIES 1,538,523 1,329,371
Creditors: Amounts Falling Due After More Than One Year 10 (3,694 ) (63,150 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (77,818 )
NET ASSETS 1,534,829 1,188,403
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 1,534,729 1,188,303
SHAREHOLDERS' FUNDS 1,534,829 1,188,403
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
R D Sanderson
Director
24/08/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Amelio Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07341860 . The registered office is Good Energy Monkton Park Offices, Monkton Park, Chippenham, Wiltshire, SN15 1GH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Other intangible assets have been amortised at a rate of 33% straight line.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% Straight line
Plant & Machinery 15% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Straight line
Computer Equipment 33% Straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Page 4
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 27)
27 27
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 17,950
As at 31 December 2025 17,950
Amortisation
As at 1 January 2025 7,143
Provided during the period 4,604
As at 31 December 2025 11,747
Net Book Value
As at 31 December 2025 6,203
As at 1 January 2025 10,807
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 8,543 27,390 358,217 46,984
Additions 13,157 424 36,538 2,594
Disposals - - (99,870 ) -
As at 31 December 2025 21,700 27,814 294,885 49,578
Depreciation
As at 1 January 2025 316 2,637 106,181 28,042
Provided during the period 1,402 3,724 57,141 8,809
Disposals - - (23,862 ) -
As at 31 December 2025 1,718 6,361 139,460 36,851
Net Book Value
As at 31 December 2025 19,982 21,453 155,425 12,727
As at 1 January 2025 8,227 24,753 252,036 18,942
Computer Equipment Total
£ £
Cost
As at 1 January 2025 37,907 479,041
Additions 12,355 65,068
Disposals (4,398 ) (104,268 )
As at 31 December 2025 45,864 439,841
Depreciation
As at 1 January 2025 18,697 155,873
Provided during the period 11,927 83,003
Disposals (2,561 ) (26,423 )
As at 31 December 2025 28,063 212,453
Net Book Value
As at 31 December 2025 17,801 227,388
As at 1 January 2025 19,210 323,168
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Plant & Machinery 9,690 11,400
Motor Vehicles 22,181 99,796
31,871 111,196
6. Investments
Other
£
Cost or Valuation
As at 1 January 2025 30,000
As at 31 December 2025 30,000
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 30,000
As at 1 January 2025 30,000
7. Stocks
2025 2024
£ £
Stock 651,168 177,344
Work in progress 751,659 37,163
1,402,827 214,507
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 594,707 545,180
Other debtors 99,450 83,359
694,157 628,539
Due after more than one year
Trade debtors 8,058 11,995
702,215 640,534
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9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 14,467 44,460
Trade creditors 440,849 94,247
Other creditors 175,125 155,416
Taxation and social security 277,255 92,201
907,696 386,324
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,694 63,150
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,467 44,460
Later than one year and not later than five years 3,694 63,150
18,161 107,610
18,161 107,610
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 21,500 23,812
Later than one year and not later than five years 10,750 32,250
32,250 56,062
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