Acorah Software Products - Accounts Production 13.6.003 false true 8 December 2021 31 December 2022 31 December 2022 13790256 Mr ABDUL KHAN Mr MOHAMMED KHAN iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13790256 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 13790256 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 13790256 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 13790256 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-08 2022-12-31 13790256 frs-core:AllSubsidiaries 2021-12-08 2022-12-31 13790256 frs-core:KeyManagementPersonnel 2021-12-08 2022-12-31 13790256 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-08 2022-12-31 13790256 frs-core:OtherRelatedParties 2021-12-08 2022-12-31 13790256 2021-12-07 13790256 2022-12-31 13790256 2021-12-08 2022-12-31 13790256 frs-core:CurrentFinancialInstruments 2022-12-31 13790256 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frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13790256 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-12-31 13790256 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13790256 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13790256 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-12-31 13790256 frs-core:UnlistedNon-exchangeTraded 2022-12-31 13790256 frs-core:UnlistedNon-exchangeTraded 2021-12-07 13790256 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-07 13790256 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13790256 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 13790256 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2022-12-31 13790256 19 2021-12-08 2022-12-31 13790256 frs-core:CurrentFinancialInstruments 19 2022-12-31 13790256 frs-core:Non-currentFinancialInstruments 19 2022-12-31 13790256 20 2021-12-08 2022-12-31 13790256 frs-core:CurrentFinancialInstruments 20 2022-12-31 13790256 frs-core:Non-currentFinancialInstruments 20 2022-12-31 13790256 dpl-frs:Item1 2021-12-08 2022-12-31 13790256 dpl-frs:Item1 2021-12-07 13790256 dpl-frs:Item1 2022-12-31 13790256 dpl-frs:CostSales dpl-frs:Item1 2021-12-08 2022-12-31 13790256 dpl-frs:CostSales dpl-frs:Item1 2021-12-07 13790256 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 13790256 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-08 2022-12-31 13790256 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-08 2022-12-31 13790256 dpl-frs:Item2 2021-12-08 2022-12-31 13790256 dpl-frs:Item2 2021-12-07 13790256 dpl-frs:Item2 2022-12-31 13790256 dpl-frs:CostSales dpl-frs:Item2 2021-12-08 2022-12-31 13790256 dpl-frs:CostSales dpl-frs:Item2 2021-12-07 13790256 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Registered number: 13790256
CLINEVO HOLDINGS LIMITED
Unaudited Financial Statements
For the Period 8 December 2021 to 31 December 2022
AMK ASSOCIATES
938 LEEDS ROAD
BRADFORD
BD3 8EY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13790256
31 December 2022
Notes £ £
FIXED ASSETS
Intangible Assets 4 21,600
Tangible Assets 5 3,515
25,115
CURRENT ASSETS
Debtors 6 20,433
Cash at bank and in hand 18,398
38,831
Creditors: Amounts Falling Due Within One Year 7 (8,793 )
NET CURRENT ASSETS (LIABILITIES) 30,038
TOTAL ASSETS LESS CURRENT LIABILITIES 55,153
Creditors: Amounts Falling Due After More Than One Year 8 (23,407 )
NET ASSETS 31,746
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account 31,646
SHAREHOLDERS' FUNDS 31,746
Page 1
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For the period ending 31 December 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 ABDUL KHAN
Director
27/11/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CLINEVO HOLDINGS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13790256 . The registered office is Latimer House, 6 Edward Street, Birmingham, B1 2RX.
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. 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.
2.3. 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 10 years.
2.4. 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 20% REDUCING METHOD
Computer Equipment 20% FIXED METHOD
2.5. 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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL
-
4. Intangible Assets
Goodwill
£
Cost
As at 8 December 2021 24,000
As at 31 December 2022 24,000
Amortisation
As at 8 December 2021 -
Provided during the period 2,400
As at 31 December 2022 2,400
Net Book Value
As at 31 December 2022 21,600
As at 8 December 2021 24,000
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 8 December 2021 - 2,500 2,500
Additions 1,894 - 1,894
As at 31 December 2022 1,894 2,500 4,394
Depreciation
As at 8 December 2021 - - -
Provided during the period 379 500 879
As at 31 December 2022 379 500 879
Net Book Value
As at 31 December 2022 1,515 2,000 3,515
As at 8 December 2021 - 2,500 2,500
6. Debtors
31 December 2022
£
Due within one year
Trade debtors 20,433
20,433
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7. Creditors: Amounts Falling Due Within One Year
31 December 2022
£
Corporation tax 8,193
Accruals and deferred income 600
8,793
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2022
£
Directors loan account 23,407
23,407
9. Share Capital
31 December 2022
Allotted, Called up and fully paid 100
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