Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 03616953 Mrs Debra Conway Oliver KlÄFfling Kerri Edney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03616953 2023-12-31 03616953 2024-12-31 03616953 2024-01-01 2024-12-31 03616953 frs-core:CurrentFinancialInstruments 2024-12-31 03616953 frs-core:Non-currentFinancialInstruments 2024-12-31 03616953 frs-core:ComputerEquipment 2024-01-01 2024-12-31 03616953 frs-core:FurnitureFittings 2024-12-31 03616953 frs-core:FurnitureFittings 2024-01-01 2024-12-31 03616953 frs-core:FurnitureFittings 2023-12-31 03616953 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 03616953 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 03616953 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 03616953 frs-core:MotorVehicles 2024-12-31 03616953 frs-core:MotorVehicles 2024-01-01 2024-12-31 03616953 frs-core:MotorVehicles 2023-12-31 03616953 frs-core:PlantMachinery 2024-01-01 2024-12-31 03616953 frs-core:SharePremium 2024-12-31 03616953 frs-core:ShareCapital 2024-12-31 03616953 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03616953 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03616953 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03616953 frs-bus:SmallEntities 2024-01-01 2024-12-31 03616953 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03616953 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03616953 frs-bus:Director1 2024-01-01 2024-12-31 03616953 frs-bus:Director2 2024-01-01 2024-12-31 03616953 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 03616953 frs-countries:EnglandWales 2024-01-01 2024-12-31 03616953 2022-12-31 03616953 2023-12-31 03616953 2023-01-01 2023-12-31 03616953 frs-core:CurrentFinancialInstruments 2023-12-31 03616953 frs-core:Non-currentFinancialInstruments 2023-12-31 03616953 frs-core:SharePremium 2023-12-31 03616953 frs-core:ShareCapital 2023-12-31 03616953 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 03616953
Analytik Jena UK Limited
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03616953
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 152,489 183,143
152,489 183,143
CURRENT ASSETS
Stocks 5 558,610 604,723
Debtors 6 512,143 247,375
Cash at bank and in hand 1,606,933 1,502,614
2,677,686 2,354,712
Creditors: Amounts Falling Due Within One Year 7 (650,863 ) (391,134 )
NET CURRENT ASSETS (LIABILITIES) 2,026,823 1,963,578
TOTAL ASSETS LESS CURRENT LIABILITIES 2,179,312 2,146,721
Creditors: Amounts Falling Due After More Than One Year 8 (126,108 ) (184,213 )
NET ASSETS 2,053,204 1,962,508
CAPITAL AND RESERVES
Called up share capital 9 1,100 1,100
Share premium account 2,500,165 2,500,165
Profit and Loss Account (448,061 ) (538,757 )
SHAREHOLDERS' FUNDS 2,053,204 1,962,508
Page 1
Page 2
For the year ending 31 December 2024 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
Mrs Debra Conway
Director
21/10/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Analytik Jena UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03616953 . The registered office is Translation & Innovation Hub 84 Wood Lane, White City, London, W12 0BZ.
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:
Leasehold Over the term of the lease
Plant & Machinery Straight line over five years
Motor Vehicles Straight line over five years
Fixtures & Fittings Straight line over five years
Computer Equipment Straight line oevr five years
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2024 226,724 17,732 10,911 255,367
Additions 7,298 - 22,319 29,617
As at 31 December 2024 234,022 17,732 33,230 284,984
Depreciation
As at 1 January 2024 56,681 7,198 8,345 72,224
Provided during the period 47,626 4,433 8,212 60,271
As at 31 December 2024 104,307 11,631 16,557 132,495
Net Book Value
As at 31 December 2024 129,715 6,101 16,673 152,489
As at 1 January 2024 170,043 10,534 2,566 183,143
5. Stocks
2024 2023
£ £
Finished goods 558,610 604,723
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 496,542 242,375
Other debtors 15,601 5,000
512,143 247,375
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 21,780 14,264
Amounts owed to participating interests 258,816 38,447
Other creditors 219,239 226,507
Taxation and social security 151,028 111,916
650,863 391,134
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 126,108 184,213
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,100 1,100
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