Acorah Software Products - Accounts Production 13.6.003 false true 1 November 2022 30 September 2023 30 September 2023 11636715 Mr Richard Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11636715 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 11636715 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 11636715 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 11636715 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-09-30 11636715 frs-core:AllSubsidiaries 2022-11-01 2023-09-30 11636715 frs-core:KeyManagementPersonnel 2022-11-01 2023-09-30 11636715 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-09-30 11636715 frs-core:OtherRelatedParties 2022-11-01 2023-09-30 11636715 2022-10-31 11636715 2023-09-30 11636715 2022-11-01 2023-09-30 11636715 frs-core:CurrentFinancialInstruments 2023-09-30 11636715 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frs-bus:PreferenceShareClass3 2021-11-01 2022-10-31 11636715 frs-bus:PreferenceShareClass3 2021-10-31 11636715 frs-bus:PreferenceShareClass3 2022-10-31 11636715 frs-bus:PreferenceShareClass4 2021-11-01 2022-10-31 11636715 frs-bus:PreferenceShareClass4 2021-10-31 11636715 frs-bus:PreferenceShareClass4 2022-10-31 11636715 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 11636715 frs-bus:PreferenceShareClass5 2021-10-31 11636715 frs-bus:PreferenceShareClass5 2022-10-31 11636715 1 2021-11-01 2022-10-31 11636715 1 2022-10-31 11636715 1 2021-11-01 2022-10-31 11636715 frs-core:LeasedAssets 2021-11-01 2022-10-31 11636715 frs-core:OwnedAssets 2021-11-01 2022-10-31 11636715 frs-core:CurrencyRisk 2021-11-01 2022-10-31 11636715 frs-core:MarketRisk 2021-11-01 2022-10-31 11636715 frs-core:InterestRateRisk 2021-11-01 2022-10-31 11636715 frs-core:DeferredTaxation 2021-11-01 2022-10-31 11636715 frs-core:DeferredTaxation 2021-10-31 11636715 frs-core:DeferredTaxation 2022-10-31 11636715 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2022-10-31 11636715 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 11636715 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 11636715 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 11636715 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 11636715 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 11636715 frs-core:TaxCreditsDeferredTax 2022-10-31 11636715 frs-core:CostValuation 2021-10-31 11636715 frs-core:AdditionsToInvestments 2022-10-31 11636715 frs-core:DisposalsRepaymentsInvestments 2022-10-31 11636715 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 11636715 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 11636715 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 11636715 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 11636715 frs-core:CostValuation 2022-10-31 11636715 frs-core:ProvisionsForImpairmentInvestments 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Registered number: 11636715
Gate Garth Ltd
Unaudited Financial Statements
For the Period 1 November 2022 to 30 September 2023
Robinson & Co
7 Long Meadowgate
Garforth
Leeds
West Yorkshire
LS25 2BX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 11636715
30 September 2023 31 October 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 9,172 6,236
9,172 6,236
Creditors: Amounts Falling Due Within One Year 4 (1,333 ) (910 )
NET CURRENT ASSETS (LIABILITIES) 7,839 5,326
TOTAL ASSETS LESS CURRENT LIABILITIES 7,839 5,326
NET ASSETS 7,839 5,326
CAPITAL AND RESERVES
Called up share capital 5 1 1
Profit and Loss Account 7,838 5,325
SHAREHOLDERS' FUNDS 7,839 5,326
For the period ending 30 September 2023 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 his 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 Richard Davies
Director
19/10/2023
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Gate Garth Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11636715 . The registered office is Gate Garth, Main Street, West Witton, Leyburn, DL8 4LP.
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. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2022: NIL)
- -
4. Creditors: Amounts Falling Due Within One Year
30 September 2023 31 October 2022
£ £
Trade creditors 1 -
Corporation tax 384 -
Accruals and deferred income 420 382
Director's loan account 528 528
1,333 910
5. Share Capital
30 September 2023 31 October 2022
Allotted, Called up and fully paid 1 1
Page 2