Acorah Software Products - Accounts Production 19.4.351 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11740060 Daniel James Moll Linda Ann Moll iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11740060 2024-12-31 11740060 2025-12-31 11740060 2025-01-01 2025-12-31 11740060 frs-core:Non-currentFinancialInstruments 2025-12-31 11740060 frs-core:ShareCapital 2025-12-31 11740060 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11740060 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11740060 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11740060 frs-bus:SmallEntities 2025-01-01 2025-12-31 11740060 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11740060 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11740060 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 11740060 frs-bus:Director1 2025-01-01 2025-12-31 11740060 frs-bus:Director2 2025-01-01 2025-12-31 11740060 frs-countries:EnglandWales 2025-01-01 2025-12-31 11740060 2023-12-31 11740060 2024-12-31 11740060 2024-01-01 2024-12-31 11740060 frs-core:CurrentFinancialInstruments 2024-12-31 11740060 frs-core:Non-currentFinancialInstruments 2024-12-31 11740060 frs-core:ShareCapital 2024-12-31 11740060 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11740060 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 11740060
Alluceo Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Daniel James Moll
Linda Ann Moll
Company Number 11740060
Registered Office 12 Conqueror Court
Sittingbourne
Kent
ME10 5BH
Business 17 Eyres Drive
Castle Hill
Ebbsfleet Valley
Kent
DA10 1DF
Page 1
Page 2
Balance Sheet
Registered number: 11740060
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 196,628 198,499
196,628 198,499
CURRENT ASSETS
Debtors 3 174 174
Cash at bank and in hand 5,912 5,384
6,086 5,558
Creditors: Amounts Falling Due Within One Year 4 (58,788 ) (59,809 )
NET CURRENT ASSETS (LIABILITIES) (52,702 ) (54,251 )
TOTAL ASSETS LESS CURRENT LIABILITIES 143,926 144,248
Creditors: Amounts Falling Due After More Than One Year 5 (136,726 ) (136,767 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,361 ) (1,716 )
NET ASSETS 5,839 5,765
CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 5,802 7,318
Profit and Loss Account (63 ) (1,653 )
SHAREHOLDERS' FUNDS 5,839 5,765
Page 2
Page 3
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.
The financial statements were approved by the board of directors on 5 November 2026 and were signed on its behalf by:
Daniel James Moll
Director
05/11/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
Other income
Turnover represents income from UK residential lettings; this income is exempt from VAT.
1.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
1.4. 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2024: NIL)
- -
Page 4
Page 5
3. Debtors
2025 2024
£ £
Due within one year
Other debtors 174 174
174 174
4. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Other creditors 58,788 59,810
58,788 59,809
5. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 136,726 136,767
136,726 136,767
6. Secured Creditors
Of the creditors the following amounts are secured.
West Bromwich Commercial Limited holds a mortgage charge dated 05 December 2019 over the property known as 17 Ambleside, Purfleet, RM19 1PT.  This charge contains a negative pledge.
2025 2024
£ £
Bank loans and overdrafts 136,726 136,767
7. General Information
Alluceo Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11740060 . The registered office is 12 Conqueror Court, Sittingbourne, Kent, ME10 5BH.
Page 5