Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05255991 Mr Richard Long Mr Richard Long iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05255991 2024-12-31 05255991 2025-12-31 05255991 2025-01-01 2025-12-31 05255991 frs-core:CurrentFinancialInstruments 2025-12-31 05255991 frs-core:ComputerEquipment 2025-12-31 05255991 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05255991 frs-core:ComputerEquipment 2024-12-31 05255991 frs-core:FurnitureFittings 2025-12-31 05255991 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05255991 frs-core:FurnitureFittings 2024-12-31 05255991 frs-core:PlantMachinery 2025-12-31 05255991 frs-core:PlantMachinery 2025-01-01 2025-12-31 05255991 frs-core:PlantMachinery 2024-12-31 05255991 frs-core:ShareCapital 2025-12-31 05255991 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05255991 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05255991 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05255991 frs-bus:SmallEntities 2025-01-01 2025-12-31 05255991 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05255991 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05255991 frs-bus:Director1 2025-01-01 2025-12-31 05255991 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05255991 frs-countries:EnglandWales 2025-01-01 2025-12-31 05255991 2023-12-31 05255991 2024-12-31 05255991 2024-01-01 2024-12-31 05255991 frs-core:CurrentFinancialInstruments 2024-12-31 05255991 frs-core:ShareCapital 2024-12-31 05255991 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05255991
Akwamarine Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Coastal Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05255991
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,658 10,809
7,658 10,809
CURRENT ASSETS
Debtors 5 218 245
Cash at bank and in hand 411 192
629 437
Creditors: Amounts Falling Due Within One Year 6 (169,208 ) (164,208 )
NET CURRENT ASSETS (LIABILITIES) (168,579 ) (163,771 )
TOTAL ASSETS LESS CURRENT LIABILITIES (160,921 ) (152,962 )
NET LIABILITIES (160,921 ) (152,962 )
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account (161,921 ) (153,962 )
SHAREHOLDERS' FUNDS (160,921) (152,962)
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 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.
On behalf of the board
Mr Richard Long
Director
17/09/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Akwamarine Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05255991 . The registered office is Office 2 Unit 3 Mitchell Point, Ensign Way, Hamble, Southampton, SO31 4RF.
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 20% reducing balance method
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 16,058 1,977 358 18,393
As at 31 December 2025 16,058 1,977 358 18,393
Depreciation
As at 1 January 2025 5,719 1,507 358 7,584
Provided during the period 2,918 233 - 3,151
As at 31 December 2025 8,637 1,740 358 10,735
Net Book Value
As at 31 December 2025 7,421 237 - 7,658
As at 1 January 2025 10,339 470 - 10,809
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Page 4
5. Debtors
2025 2024
£ £
Due within one year
VAT 218 245
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 870 870
Director's loan account 168,338 163,338
169,208 164,208
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4