Acorah Software Products - Accounts Production 19.4.300 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 05965834 Mr Thomas Morrison-Jones Mrs Jennifer Morrison-Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05965834 2024-08-31 05965834 2025-08-31 05965834 2024-09-01 2025-08-31 05965834 frs-core:Non-currentFinancialInstruments 2025-08-31 05965834 frs-core:ComputerEquipment 2024-09-01 2025-08-31 05965834 frs-core:FurnitureFittings 2024-09-01 2025-08-31 05965834 frs-core:MotorVehicles 2024-09-01 2025-08-31 05965834 frs-core:PlantMachinery 2024-09-01 2025-08-31 05965834 frs-core:WithinOneYear 2025-08-31 05965834 frs-core:ShareCapital 2025-08-31 05965834 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 05965834 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05965834 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 05965834 frs-bus:SmallEntities 2024-09-01 2025-08-31 05965834 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05965834 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05965834 frs-bus:Director1 2024-09-01 2025-08-31 05965834 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 05965834 frs-countries:EnglandWales 2024-09-01 2025-08-31 05965834 2023-08-31 05965834 2024-08-31 05965834 2023-09-01 2024-08-31 05965834 frs-core:Non-currentFinancialInstruments 2024-08-31 05965834 frs-core:BetweenOneFiveYears 2024-08-31 05965834 frs-core:WithinOneYear 2024-08-31 05965834 frs-core:ShareCapital 2024-08-31 05965834 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 05965834
Nudge Advisory Limited
ABRIDGED Financial Statements
For The Year Ended 31 August 2025
Fruition Accountancy
29 Wood Street
Stratford-upon-Avon
Warwickshire
CV37 6JG
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 05965834
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 121,538 117,288
121,538 117,288
CURRENT ASSETS
Debtors 7,709 25,694
Cash at bank and in hand 19,245 3,986
26,954 29,680
Creditors: Amounts Falling Due Within One Year (269,329 ) (225,541 )
NET CURRENT ASSETS (LIABILITIES) (242,375 ) (195,861 )
TOTAL ASSETS LESS CURRENT LIABILITIES (120,837 ) (78,573 )
Creditors: Amounts Falling Due After More Than One Year (27,216 ) (33,929 )
NET LIABILITIES (148,053 ) (112,502 )
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Profit and Loss Account (149,053 ) (113,502 )
SHAREHOLDERS' FUNDS (148,053) (112,502)
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Thomas Morrison-Jones
Director
28th August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Nudge Advisory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05965834 . The registered office is 29 Wood Street, Stratford-Upon-Avon, Warwickshire, CV37 6JG.
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. 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 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Straight line
Computer Equipment 25% Straight line
2.4. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Total
£
Cost
As at 1 September 2024 354,776
Additions 33,833
As at 31 August 2025 388,609
Depreciation
As at 1 September 2024 237,488
Provided during the period 29,583
As at 31 August 2025 267,071
Net Book Value
As at 31 August 2025 121,538
As at 1 September 2024 117,288
5. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,525 1,906
Later than one year and not later than five years - -
1,525 1,906
1,525 1,906
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4