Acorah Software Products - Accounts Production 12.4.009 false 1 September 2020 31 December 2021 31 December 2021 12140815 Mr F J Deary iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12140815 2020-08-31 12140815 2021-12-31 12140815 2020-09-01 2021-12-31 12140815 frs-core:CurrentFinancialInstruments 2021-12-31 12140815 frs-core:CurrentFinancialInstruments 2020-09-01 2021-12-31 12140815 frs-core:Non-currentFinancialInstruments 2021-12-31 12140815 frs-core:Non-currentFinancialInstruments 2020-09-01 2021-12-31 12140815 frs-core:CurrentFinancialInstruments 2020-09-01 2021-12-31 12140815 frs-core:CurrentFinancialInstruments 2021-12-31 12140815 frs-core:AfterOneYear 2020-09-01 2021-12-31 12140815 frs-core:BetweenOneFiveYears 2020-09-01 2021-12-31 12140815 frs-core:BetweenOneFiveYears 2021-12-31 12140815 frs-core:ComputerEquipment 2021-12-31 12140815 frs-core:ComputerEquipment 2020-09-01 2021-12-31 12140815 frs-core:ComputerEquipment 2020-08-31 12140815 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dpl-frs:Item11 2019-08-06 2020-08-31 12140815 dpl-frs:Item12 2019-08-06 2020-08-31 12140815 dpl-frs:Item12 2019-08-05 12140815 dpl-frs:Item12 2020-08-31 12140815 dpl-frs:CostSales dpl-frs:Item12 2019-08-06 2020-08-31 12140815 dpl-frs:CostSales dpl-frs:Item12 2019-08-05 12140815 dpl-frs:CostSales dpl-frs:Item12 2020-08-31 12140815 dpl-frs:DistributionCosts dpl-frs:Item12 2019-08-06 2020-08-31 12140815 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-08-06 2020-08-31 12140815 1 2019-08-06 2020-08-31 12140815 frs-countries:EnglandWales 2019-08-06 2020-08-31
Registered number: 12140815
Clearmetric Limited
Unaudited Financial Statements
For the Period 1 September 2020 to 31 December 2021
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12140815
31 December 2021 31 August 2020
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 2,667 4,001
Tangible Assets 4 118,594 13,499
121,261 17,500
CURRENT ASSETS
Stocks 5 259,033 18,000
Debtors 6 18,308 286,867
Cash at bank and in hand 75,226 65,171
352,567 370,038
Creditors: Amounts Falling Due Within One Year 7 (322,813 ) (297,392 )
NET CURRENT ASSETS (LIABILITIES) 29,754 72,646
TOTAL ASSETS LESS CURRENT LIABILITIES 151,015 90,146
Creditors: Amounts Falling Due After More Than One Year 8 (40,833 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,993 ) (2,565 )
NET ASSETS 103,189 87,581
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 103,089 87,481
SHAREHOLDERS' FUNDS 103,189 87,581
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges 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 F J Deary
Director
8 August 2022
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Motor vehicles 25% Straight Line
Fixtures and fittings 20% Straight Line
Computer equipment 20% Straight Line
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.6. 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.
1.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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1.8. 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.
1.9. 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.
1.10. Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
1.11. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 12 (2020: 14)
12 14
3. Intangible Assets
Goodwill
£
Cost
As at 1 September 2020 5,001
As at 31 December 2021 5,001
Amortisation
As at 1 September 2020 1,000
Provided during the period 1,334
As at 31 December 2021 2,334
Net Book Value
As at 31 December 2021 2,667
As at 1 September 2020 4,001
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4. Tangible Assets
Motor vehicles Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 September 2020 9,999 7,500 - 17,499
Additions - 127,000 542 127,542
As at 31 December 2021 9,999 134,500 542 145,041
Depreciation
As at 1 September 2020 2,500 1,500 - 4,000
Provided during the period 3,333 18,933 181 22,447
As at 31 December 2021 5,833 20,433 181 26,447
Net Book Value
As at 31 December 2021 4,166 114,067 361 118,594
As at 1 September 2020 7,499 6,000 - 13,499
5. Stocks
31 December 2021 31 August 2020
£ £
Stock and work in progress 259,033 18,000
259,033 18,000
6. Debtors
31 December 2021 31 August 2020
£ £
Due within one year
Trade debtors 18,308 159,254
Other debtors - 127,613
18,308 286,867
7. Creditors: Amounts Falling Due Within One Year
31 December 2021 31 August 2020
£ £
Trade creditors 55,429 48,131
Bank loans and overdrafts 9,167 -
Other creditors 186,629 111,765
Taxation and social security 71,588 137,496
322,813 297,392
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8. Creditors: Amounts Falling Due After More Than One Year
31 December 2021 31 August 2020
£ £
Bank loans 40,833 -
40,833 -
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
31 December 2021 31 August 2020
£ £
Bank loans and overdrafts 849 -
9. Share Capital
31 December 2021 31 August 2020
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.


11. Related Party Transactions
The following related party transactions were undertaken during the year:

A director and shareholder has advances brought forward from the company of £127,163, received advances during the year totalling £340,844 and repaid amounts totalling £362,049 (2020: recieved advances during the year totalling £220,925 and repaid amounts totalling £93,312). At the balance sheet date the amount owed to the director from the company totalled £106,407.

Dividends were paid to the directors in respect of their shareholdings totalling £Nil.

A company under common control was loaned £60,656. At the balance sheet date the amount payable was £31,927.

The aggregate remuneration paid to key management personnel for the year was £46,666.

No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
12. General Information
Clearmetric Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12140815 . The registered office is 2 Yardley Road, Knowsley Industrial Park, Liverpool, Merseyside, L33 7SS.
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