Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 03111125 Mr Clive Atkins Mrs Sarah Griffiths Mr Adam Atkins Miss Angharad Atkins Miss Victoria Atkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03111125 2024-11-30 03111125 2025-11-30 03111125 2024-12-01 2025-11-30 03111125 frs-core:CurrentFinancialInstruments 2025-11-30 03111125 frs-core:FurnitureFittings 2025-11-30 03111125 frs-core:FurnitureFittings 2024-12-01 2025-11-30 03111125 frs-core:FurnitureFittings 2024-11-30 03111125 frs-core:NetGoodwill 2025-11-30 03111125 frs-core:NetGoodwill 2024-12-01 2025-11-30 03111125 frs-core:NetGoodwill 2024-11-30 03111125 frs-core:MotorVehicles 2025-11-30 03111125 frs-core:MotorVehicles 2024-12-01 2025-11-30 03111125 frs-core:MotorVehicles 2024-11-30 03111125 frs-core:PlantMachinery 2025-11-30 03111125 frs-core:PlantMachinery 2024-12-01 2025-11-30 03111125 frs-core:PlantMachinery 2024-11-30 03111125 frs-core:WithinOneYear 2025-11-30 03111125 frs-core:ShareCapital 2025-11-30 03111125 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 03111125 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 03111125 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 03111125 frs-bus:SmallEntities 2024-12-01 2025-11-30 03111125 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 03111125 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 03111125 frs-bus:Director1 2024-12-01 2025-11-30 03111125 frs-bus:Director2 2024-12-01 2025-11-30 03111125 frs-bus:Director3 2024-12-01 2025-11-30 03111125 frs-bus:Director4 2024-12-01 2025-11-30 03111125 frs-bus:Director5 2024-12-01 2025-11-30 03111125 frs-countries:EnglandWales 2024-12-01 2025-11-30 03111125 2023-11-30 03111125 2024-11-30 03111125 2023-12-01 2024-11-30 03111125 frs-core:CurrentFinancialInstruments 2024-11-30 03111125 frs-core:WithinOneYear 2024-11-30 03111125 frs-core:ShareCapital 2024-11-30 03111125 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 03111125
Atkins Accountants Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Atkins Accountants Ltd
A V C House Northampton Lane
Swansea
SA1 4EH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03111125
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 35,000 35,000
Tangible Assets 5 40,056 43,786
75,056 78,786
CURRENT ASSETS
Stocks 6 14,200 14,000
Debtors 7 129,619 198,454
Cash at bank and in hand 117,530 7,475
261,349 219,929
Creditors: Amounts Falling Due Within One Year 8 (203,818 ) (169,865 )
NET CURRENT ASSETS (LIABILITIES) 57,531 50,064
TOTAL ASSETS LESS CURRENT LIABILITIES 132,587 128,850
NET ASSETS 132,587 128,850
CAPITAL AND RESERVES
Called up share capital 10 108 108
Profit and Loss Account 132,479 128,742
SHAREHOLDERS' FUNDS 132,587 128,850
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For the year ending 30 November 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
Mr Clive Atkins
Director
26/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Atkins Accountants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03111125 . The registered office is A V C House Northampton Lane, Swansea, SA1 4EH.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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:
Plant & Machinery 15% NBV
Motor Vehicles 15% NBV
Fixtures & Fittings 15% NBV
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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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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2024: 19)
20 19
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 35,000
As at 30 November 2025 35,000
Net Book Value
As at 30 November 2025 35,000
As at 1 December 2024 35,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2024 76,034 26,853 14,395 117,282
Additions 2,462 - 672 3,134
As at 30 November 2025 78,496 26,853 15,067 120,416
Depreciation
As at 1 December 2024 52,902 9,667 10,927 73,496
Provided during the period 3,246 2,997 621 6,864
As at 30 November 2025 56,148 12,664 11,548 80,360
...CONTINUED
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Net Book Value
As at 30 November 2025 22,348 14,189 3,519 40,056
As at 1 December 2024 23,132 17,186 3,468 43,786
6. Stocks
2025 2024
£ £
Work in progress 14,200 14,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 122,822 131,269
Other debtors 6,797 67,185
129,619 198,454
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,865 9,271
Bank loans and overdrafts 35,427 -
Other creditors 53,962 27,231
Taxation and social security 110,564 133,363
203,818 169,865
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,865 9,271
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 108 108
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