Acorah Software Products - Accounts Production 12.4.009 false true Matthieu Rauscher true 1 December 2020 31 December 2021 31 December 2021 12332047 Mr Matthieu Rauscher Mr Arden Manning iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12332047 2020-11-30 12332047 2021-12-31 12332047 2020-12-01 2021-12-31 12332047 frs-core:CurrentFinancialInstruments 2021-12-31 12332047 frs-core:CurrentFinancialInstruments 2020-12-01 2021-12-31 12332047 frs-core:Non-currentFinancialInstruments 2021-12-31 12332047 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-12-31 12332047 frs-core:CurrentFinancialInstruments 2020-12-01 2021-12-31 12332047 frs-core:CurrentFinancialInstruments 2021-12-31 12332047 frs-core:AfterOneYear 2020-12-01 2021-12-31 12332047 frs-core:BetweenOneFiveYears 2020-12-01 2021-12-31 12332047 frs-core:BetweenOneFiveYears 2021-12-31 12332047 frs-core:ComputerEquipment 2021-12-31 12332047 frs-core:ComputerEquipment 2020-12-01 2021-12-31 12332047 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Registered number: 12332047
Nituno Ltd
Unaudited Financial Statements
For the Period 1 December 2020 to 31 December 2021
de Jong Phillips Ltd

Chartered Accountants

Suite 7, Epsom Workhub
6-7 Derby Square, High Street
Epsom
Surrey
KT19 8AG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12332047
31 December 2021 30 November 2020
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,084 -
2,084 -
CURRENT ASSETS
Debtors 6 47,406 4,264
Cash at bank and in hand 26,378 8,940
73,784 13,204
Creditors: Amounts Falling Due Within One Year 7 (65,215 ) (12,265 )
NET CURRENT ASSETS (LIABILITIES) 8,569 939
TOTAL ASSETS LESS CURRENT LIABILITIES 10,653 939
Creditors: Amounts Falling Due After More Than One Year 8 (18,151 ) (23,000 )
NET LIABILITIES (7,498 ) (22,061 )
CAPITAL AND RESERVES
Called up share capital 9 15 15
Profit and Loss Account (7,513 ) (22,076 )
SHAREHOLDERS' FUNDS (7,498) (22,061)
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For the period ending 31 December 2021 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
Mr Matthieu Rauscher
Director
7th September 2022
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the 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. Going Concern Disclosure
The directors has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The Covid-19 pandemic has not created any significant operational and financial pressures on the company. Having considered the contingency plans in place, the support to businesses announced by the UK Government and having reviewed updated cashflow forecasts, the directors considers the adoption of the going concern basis in preparing these financial statements is appropriate.
1.3. 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 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.
1.4. 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% Straight Line basis
Computer Equipment 33.33% Straight Line basis
1.5. Financial Instruments
The company accounts for its financial transactions in accordance with Section 11 and Section 12 of FRS 102.

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Short term debtors and creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
1.6. 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.
1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
1.8. Government Grant
Government grants are recognised in the profit and loss account and are presented within “Other income”
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.
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: 4 (2020: 1)
4 1
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5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2020 - - -
Additions 299 2,179 2,478
As at 31 December 2021 299 2,179 2,478
Depreciation
As at 1 December 2020 - - -
Provided during the period 58 336 394
As at 31 December 2021 58 336 394
Net Book Value
As at 31 December 2021 241 1,843 2,084
As at 1 December 2020 - - -
6. Debtors
31 December 2021 30 November 2020
as restated
£ £
Due within one year
Trade debtors 45,468 3,770
Prepayments and accrued income 1,454 232
Directors' loan accounts 484 262
47,406 4,264
7. Creditors: Amounts Falling Due Within One Year
31 December 2021 30 November 2020
as restated
£ £
Trade creditors 38,149 1
Bank loans and overdrafts 4,224 -
Other taxes and social security 19,237 11,689
VAT 1,358 575
Other creditors 1,039 -
Directors' loan accounts 1,208 -
65,215 12,265
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8. Creditors: Amounts Falling Due After More Than One Year
31 December 2021 30 November 2020
as restated
£ £
Bank loans 18,151 23,000
18,151 23,000
9. Share Capital
31 December 2021 30 November 2020
as restated
Allotted, Called up and fully paid 15 15
10. Directors Advances, Credits and Guarantees
Included within Debtors is a loan to the director of £483.59 (2020: £261.64). was advanced to director in the year.
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
During the year Nituno Inc, a company under common ownership and control as Nituno Limited, invoiced Nituno Ltd £17,456.04 for services delivered.
12. Ultimate Controlling Party
The company's ultimate controlling party is Matthieu Rauscher by virtue of his ownership of 100% of the issued share capital in the company.
13. General Information
Nituno Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12332047 . The registered office is Unit 73, Prama House, 267 Banbury Road, Oxford, Oxfordshire, OX2 7HT.
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