Acorah Software Products - Accounts Production 13.6.003 false true true 1 December 2021 30 November 2022 30 November 2022 07088461 Mr Paul Hayman Mrs Freda Hayman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07088461 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 07088461 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 07088461 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 07088461 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 07088461 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 07088461 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 07088461 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 07088461 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 07088461 2021-11-30 07088461 2022-11-30 07088461 2021-12-01 2022-11-30 07088461 frs-core:CurrentFinancialInstruments 2022-11-30 07088461 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2021-11-30 07088461 frs-core:Provisions 2020-12-01 2021-11-30 07088461 frs-core:Provisions 2020-11-30 07088461 frs-core:Provisions 2021-11-30 07088461 frs-core:Provisions 2020-12-01 2021-11-30 07088461 frs-core:Provisions 2020-11-30 07088461 frs-core:Provisions 2021-11-30 07088461 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-11-30 07088461 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-11-30 07088461 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-11-30 07088461 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-11-30 07088461 frs-core:Share-basedPaymentsDeferredTax 2021-11-30 07088461 frs-core:TaxCreditsDeferredTax 2021-11-30 07088461 frs-core:CostValuation 2020-11-30 07088461 frs-core:AdditionsToInvestments 2021-11-30 07088461 frs-core:DisposalsRepaymentsInvestments 2021-11-30 07088461 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-11-30 07088461 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-11-30 07088461 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-11-30 07088461 frs-core:OtherIncreaseDecreaseInInvestments 2021-11-30 07088461 frs-core:CostValuation 2021-11-30 07088461 frs-core:ProvisionsForImpairmentInvestments 2020-11-30 07088461 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-11-30 07088461 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-11-30 07088461 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-11-30 07088461 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-11-30 07088461 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-11-30 07088461 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 07088461 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-11-30 07088461 frs-core:ProvisionsForImpairmentInvestments 2021-11-30 07088461 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2021-11-30 07088461 17 2020-12-01 2021-11-30 07088461 frs-core:CurrentFinancialInstruments 17 2021-11-30 07088461 frs-core:Non-currentFinancialInstruments 17 2021-11-30 07088461 18 2020-12-01 2021-11-30 07088461 frs-core:CurrentFinancialInstruments 18 2021-11-30 07088461 frs-core:Non-currentFinancialInstruments 18 2021-11-30 07088461 19 2020-12-01 2021-11-30 07088461 frs-core:CurrentFinancialInstruments 19 2021-11-30 07088461 frs-core:Non-currentFinancialInstruments 19 2021-11-30 07088461 20 2020-12-01 2021-11-30 07088461 frs-core:CurrentFinancialInstruments 20 2021-11-30 07088461 frs-core:Non-currentFinancialInstruments 20 2021-11-30 07088461 dpl-frs:Item1 2020-12-01 2021-11-30 07088461 dpl-frs:Item1 2020-11-30 07088461 dpl-frs:Item1 2021-11-30 07088461 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 07088461 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 07088461 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 07088461 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 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2020-11-30 07088461 dpl-frs:Item4 2021-11-30 07088461 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 07088461 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 07088461 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 07088461 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 07088461 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 07088461 dpl-frs:Item5 2020-12-01 2021-11-30 07088461 dpl-frs:Item5 2020-11-30 07088461 dpl-frs:Item5 2021-11-30 07088461 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 07088461 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 07088461 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 07088461 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 07088461 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 07088461 dpl-frs:Item6 2020-12-01 2021-11-30 07088461 dpl-frs:Item6 2020-11-30 07088461 dpl-frs:Item6 2021-11-30 07088461 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 07088461 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 07088461 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 07088461 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 07088461 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 07088461 dpl-frs:Item7 2020-12-01 2021-11-30 07088461 dpl-frs:Item7 2020-11-30 07088461 dpl-frs:Item7 2021-11-30 07088461 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 07088461 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 07088461 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 07088461 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 07088461 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 07088461 dpl-frs:Item8 2020-12-01 2021-11-30 07088461 dpl-frs:Item8 2020-11-30 07088461 dpl-frs:Item8 2021-11-30 07088461 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 07088461 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 07088461 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 07088461 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 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Registered number: 07088461
Value Change Associates Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07088461
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 160
Tangible Assets 5 4,267 2,582
Investments 6 30,000 80,000
34,267 82,742
CURRENT ASSETS
Debtors 7 199,083 277,824
Cash at bank and in hand 3,184 109
202,267 277,933
Creditors: Amounts Falling Due Within One Year 8 (281,300 ) (393,818 )
NET CURRENT ASSETS (LIABILITIES) (79,033 ) (115,885 )
TOTAL ASSETS LESS CURRENT LIABILITIES (44,766 ) (33,143 )
Creditors: Amounts Falling Due After More Than One Year 9 (39,676 ) -
NET LIABILITIES (84,442 ) (33,143 )
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account (84,452 ) (33,153 )
SHAREHOLDERS' FUNDS (84,442) (33,143)
Page 1
Page 2
For the year ending 30 November 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.
On behalf of the board
Mr Paul Hayman
Director
05/10/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Value Change Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07088461 . The registered office is Flat 1, 1 Anglesea Road, Kingston, KT1 2EW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website design and trade marks. They are amortised to profit and loss account over its estimated economic life of 4 years.
2.5. 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:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.6. Taxation
Corporation 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 assets reflect 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
4. Intangible Assets
Trade Marks Website Design Total
£ £ £
Cost
As at 1 December 2021 1,415 835 2,250
As at 30 November 2022 1,415 835 2,250
Amortisation
As at 1 December 2021 1,334 756 2,090
Provided during the period 81 79 160
As at 30 November 2022 1,415 835 2,250
Net Book Value
As at 30 November 2022 - - -
As at 1 December 2021 81 79 160
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2021 6,913
Additions 3,004
As at 30 November 2022 9,917
Depreciation
As at 1 December 2021 4,331
Provided during the period 1,319
As at 30 November 2022 5,650
Net Book Value
As at 30 November 2022 4,267
As at 1 December 2021 2,582
Page 4
Page 5
6. Investments
Other
£
Cost
As at 1 December 2021 80,000
Transfers (50,000 )
As at 30 November 2022 30,000
Provision
As at 1 December 2021 -
As at 30 November 2022 -
Net Book Value
As at 30 November 2022 30,000
As at 1 December 2021 80,000
7. Debtors
2022 2021
£ £
Due within one year
Trade debtors - 1,517
Other debtors 199,083 276,307
199,083 277,824
8. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Bank loans and overdrafts 6,175 50,000
Corporation tax 3,085 8,702
Other taxes and social security 928 928
VAT 19,108 11,859
Accruals and deferred income 1,880 1,819
Directors' loan accounts 250,124 320,510
281,300 393,818
9. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 39,676 -
39,676 -
10. Share Capital
2022 2021
Allotted, Called up and fully paid 10 10
Page 5
Page 6
11. Directors Advances, Credits and Guarantees
At the balance sheet date Mr P Hayman (Company Director) was owed £250,124 (2021 : £320,509).
Page 6