Acorah Software Products - Accounts Production 12.4.002 false true true 1 July 2021 30 June 2022 30 June 2022 3059025 M Marsden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 3059025 2021-06-30 3059025 2022-06-30 3059025 2021-07-01 2022-06-30 3059025 frs-core:CurrentFinancialInstruments 2022-06-30 3059025 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 3059025 frs-core:Non-currentFinancialInstruments 2022-06-30 3059025 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 3059025 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 3059025 frs-core:CurrentFinancialInstruments 2022-06-30 3059025 frs-core:AfterOneYear 2021-07-01 2022-06-30 3059025 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 3059025 frs-core:BetweenOneFiveYears 2022-06-30 3059025 frs-core:ComputerEquipment 2022-06-30 3059025 frs-core:ComputerEquipment 2021-07-01 2022-06-30 3059025 frs-core:ComputerEquipment 2021-06-30 3059025 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Registered number: 3059025
Earthgrade Limited
Unaudited Financial Statements
For The Year Ended 30 June 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 3059025
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 25,000 25,000
25,000 25,000
CURRENT ASSETS
Cash at bank and in hand 37,372 77,907
37,372 77,907
Creditors: Amounts Falling Due Within One Year 4 (720 ) (1,237 )
NET CURRENT ASSETS (LIABILITIES) 36,652 76,670
TOTAL ASSETS LESS CURRENT LIABILITIES 61,652 101,670
NET ASSETS 61,652 101,670
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 61,650 101,668
SHAREHOLDERS' FUNDS 61,652 101,670
Page 1
Page 2
For the year ending 30 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
M Marsden
Director
02/09/2022
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. Going Concern Disclosure
Having considered the future trading prospects of the company, and the cash resources available, the director is of the opinion that the financial statements should be prepared on a going concern basis.
1.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company.
1.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
1.5. 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 asset reflects 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 or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
Page 3
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3. Tangible Assets
Investment Properties
£
Cost
As at 1 July 2021 25,000
As at 30 June 2022 25,000
Net Book Value
As at 30 June 2022 25,000
As at 1 July 2021 25,000
4. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Corporation tax - 517
Accruals and deferred income 720 720
720 1,237
5. Share Capital
2022 2021
Allotted, Called up and fully paid 2 2
6. Directors Advances, Credits and Guarantees
During the year, dividends paid to the director amounted to £20,000 (2021: £25,000).
7. Dividends
2022 2021
£ £
On equity shares:
Interim dividend paid 40,000 50,000
40,000 50,000
8. General Information
Earthgrade Limited is a private company, limited by shares, incorporated in England & Wales, registered number 3059025 . The registered office is 122 Dudlow Green Road, Appleton, Warrington, Cheshire , WA4 5EH.
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