Acorah Software Products - Accounts Production 19.3.600 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07674164 Mr Nigel McKenzie Asset Finance UK Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07674164 2025-03-31 07674164 2026-03-31 07674164 2025-04-01 2026-03-31 07674164 frs-core:CurrentFinancialInstruments 2026-03-31 07674164 frs-core:Non-currentFinancialInstruments 2026-03-31 07674164 frs-core:BetweenOneFiveYears 2026-03-31 07674164 frs-core:WithinOneYear 2026-03-31 07674164 frs-core:ShareCapital 2026-03-31 07674164 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07674164 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07674164 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07674164 frs-bus:SmallEntities 2025-04-01 2026-03-31 07674164 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07674164 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07674164 1 2025-04-01 2026-03-31 07674164 frs-bus:Director1 2025-04-01 2026-03-31 07674164 frs-countries:EnglandWales 2025-04-01 2026-03-31 07674164 2024-03-31 07674164 2025-03-31 07674164 2024-04-01 2025-03-31 07674164 frs-core:CurrentFinancialInstruments 2025-03-31 07674164 frs-core:Non-currentFinancialInstruments 2025-03-31 07674164 frs-core:BetweenOneFiveYears 2025-03-31 07674164 frs-core:WithinOneYear 2025-03-31 07674164 frs-core:ShareCapital 2025-03-31 07674164 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07674164
Asset Finance UK Cashflow Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 07674164
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Stocks 148,632 -
Debtors 4 652,949 316,262
Cash at bank and in hand 1,361 493
802,942 316,755
Creditors: Amounts Falling Due Within One Year 5 (161,599 ) (94,502 )
NET CURRENT ASSETS (LIABILITIES) 641,343 222,253
TOTAL ASSETS LESS CURRENT LIABILITIES 641,343 222,253
Creditors: Amounts Falling Due After More Than One Year 6 (666,400 ) (349,308 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,517 ) (3,246 )
NET LIABILITIES (30,574 ) (130,301 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement (30,575 ) (130,302 )
SHAREHOLDERS' FUNDS (30,574) (130,301)
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For the year ending 31 March 2026 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 Income Statement.
On behalf of the board
Mr Nigel McKenzie
Director
8 September 2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Asset Finance UK Cashflow Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07674164 . The registered office is 427A Otley Road, Leeds, LS16 6AJ.


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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern asumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The board is committed to the success of the company in the following twelve months, and where necessary will endeavour to support the company with all means at their disposal to ensure its continuity.  Therefore the directors still believe it is appropriate to prepare the accounts on a going concern basis.
2.3. 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.
2.4. 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.
2.5. 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 year 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 asset reflects 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: 1 (2025: 1)
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4. Debtors
2026 2025
£ £
Due within one year
Trade debtors 461 50
Amounts owed by group undertakings - 52,000
Other debtors 319,098 130,655
319,559 182,705
Due after more than one year
Other debtors 333,390 133,557
652,949 316,262
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 1,679
Bank loans and overdrafts 5,577 5,565
Amounts owed to group undertakings 134,225 -
Other creditors 21,797 87,258
161,599 94,502
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 21,275 26,842
Other creditors 645,125 322,466
666,400 349,308
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 9,225 9,225
Later than one year and not later than five years 769 9,994
9,994 19,219
9. Ultimate Controlling Party
The company's ultimate controlling party is Asset Finance UK Holdings Limited by virtue of its ownership of 100% of the issued share capital in the company.
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