Acorah Software Products - Accounts Production 12.3.217 false 1 April 2021 31 March 2022 31 March 2022 09288145 Mr James Fletcher Miss Stephanie Otty iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09288145 2021-03-31 09288145 2022-03-31 09288145 2021-04-01 2022-03-31 09288145 frs-core:CurrentFinancialInstruments 2022-03-31 09288145 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 09288145 frs-core:Non-currentFinancialInstruments 2022-03-31 09288145 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 09288145 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 09288145 frs-core:CurrentFinancialInstruments 2022-03-31 09288145 frs-core:AfterOneYear 2021-04-01 2022-03-31 09288145 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 09288145 frs-core:BetweenOneFiveYears 2022-03-31 09288145 frs-core:ComputerEquipment 2022-03-31 09288145 frs-core:ComputerEquipment 2021-04-01 2022-03-31 09288145 frs-core:ComputerEquipment 2021-03-31 09288145 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Registered number: 09288145
Radio News Hub Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2022
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 09288145
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 8,352 7,377
8,352 7,377
CURRENT ASSETS
Debtors 84,852 60,494
84,852 60,494
Creditors: Amounts Falling Due Within One Year (54,990 ) (29,660 )
NET CURRENT ASSETS (LIABILITIES) 29,862 30,834
TOTAL ASSETS LESS CURRENT LIABILITIES 38,214 38,211
Creditors: Amounts Falling Due After More Than One Year (36,960) (36,960)
NET ASSETS 1,254 1,251
CAPITAL AND RESERVES
Called up share capital 4 9 9
Profit and Loss Account 1,245 1,242
SHAREHOLDERS' FUNDS 1,254 1,251
Page 1
Page 2
For the year ending 31 March 2022 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.
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 March 2022 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr James Fletcher
Director
10/05/2022
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
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.
1.3. 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:
Fixtures & Fittings 25% on WDV
Computer Equipment 33% on SLM
1.4. 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.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
1.6. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
1.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 8 (2021: 3)
8 3
Page 3
Page 4
3. Tangible Assets
Total
£
Cost
As at 1 April 2021 30,152
Additions 2,987
As at 31 March 2022 33,139
Depreciation
As at 1 April 2021 22,775
Provided during the period 2,012
As at 31 March 2022 24,787
Net Book Value
As at 31 March 2022 8,352
As at 1 April 2021 7,377
4. Share Capital
2022 2021
Allotted, Called up and fully paid 9 9
5. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £401 (2021: £446) were due to the fund. They are included in Other Creditors.
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2021 Amounts advanced Amounts repaid Amounts written off As at 31 March 2022
£ £ £ £ £
Mr James Fletcher - 45,969 23,000 - 22,969
Miss Stephanie Otty - 45,969 23,000 - 22,969
The above loan is unsecured, interest free and repayable on demand.
7. General Information
Radio News Hub Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09288145 . The registered office is Olympus House Pullan Way, Morley, Leeds, LS27 0BZ.
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