Acorah Software Products - Accounts Production 12.4.009 false true 1 September 2021 15 June 2022 15 June 2022 11517049 Ms Evelyn Kwee Hoon Low iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11517049 2021-08-31 11517049 2022-06-15 11517049 2021-09-01 2022-06-15 11517049 frs-core:CurrentFinancialInstruments 2022-06-15 11517049 frs-core:CurrentFinancialInstruments 2021-09-01 2022-06-15 11517049 frs-core:Non-currentFinancialInstruments 2022-06-15 11517049 frs-core:Non-currentFinancialInstruments 2021-09-01 2022-06-15 11517049 frs-core:CurrentFinancialInstruments 2021-09-01 2022-06-15 11517049 frs-core:CurrentFinancialInstruments 2022-06-15 11517049 frs-core:AfterOneYear 2021-09-01 2022-06-15 11517049 frs-core:BetweenOneFiveYears 2021-09-01 2022-06-15 11517049 frs-core:BetweenOneFiveYears 2022-06-15 11517049 frs-core:ComputerEquipment 2022-06-15 11517049 frs-core:ComputerEquipment 2021-09-01 2022-06-15 11517049 frs-core:ComputerEquipment 2021-08-31 11517049 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Registered number: 11517049
Huperstay Ltd
Unaudited Financial Statements
For the Period 1 September 2021 to 15 June 2022
Modus Accountants Ltd

ACCA

Unit 1c Eagle Industrial Estate
Church Green
Witney
Oxfordshire
OX28 4YR
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11517049
15 June 2022 31 August 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 - 67,880
- 67,880
CURRENT ASSETS
Cash at bank and in hand 4,844 4,789
4,844 4,789
Creditors: Amounts Falling Due Within One Year 4 (6,824 ) (70,641 )
NET CURRENT ASSETS (LIABILITIES) (1,980 ) (65,852 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,980 ) 2,028
NET (LIABILITIES)/ASSETS (1,980 ) 2,028
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (2,080 ) 1,928
SHAREHOLDERS' FUNDS (1,980) 2,028
Page 1
Page 2
For the period ending 15 June 2022 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 her 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
Ms Evelyn Kwee Hoon Low
Director
1 August 2022
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
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. 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.
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:
Computer Equipment 25 % S.L
1.4. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2021: NIL)
- -
3. Tangible Assets
Investment Properties Computer Equipment Total
£ £ £
Cost
As at 1 September 2021 65,190 5,094 70,284
Disposals (65,190 ) (5,094 ) (70,284 )
As at 15 June 2022 - - -
Depreciation
As at 1 September 2021 - 2,404 2,404
Disposals - (2,404 ) (2,404 )
As at 15 June 2022 - - -
Net Book Value
As at 15 June 2022 - - -
As at 1 September 2021 65,190 2,690 67,880
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Page 4
4. Creditors: Amounts Falling Due Within One Year
15 June 2022 31 August 2021
£ £
Trade creditors - (2 )
Accruals and deferred income - 780
Director's loan account 6,824 69,863
6,824 70,641
5. Share Capital
15 June 2022 31 August 2021
Allotted, Called up and fully paid 100 100
6. Directors Advances, Credits and Guarantees
As at the year end, the company owed the director, Joshua Keong & Evelyn Low, £6,134.36 by way of directors loan.

The above loan is unsecured, interest free and repayable on demand.
7. Related Party Transactions
The company swapped the property in exchange for shares in Mamucium Assets Ltd and the cost of the shares were the same as the cost of the property so there is no capital gain.

Subsequently, shares were transferred from the company to director as an individual again at cost with no gain.
8. General Information
Huperstay Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11517049 . The registered office is Unit 1c Eagle Industrial Estate, Church Green, Witney, OX28 4YR.
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