Acorah Software Products - Accounts Production 14.3.260 false true true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 12597741 Mr Nicholas Walker Mrs Seanna Holland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12597741 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 12597741 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 12597741 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 12597741 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 12597741 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 12597741 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 12597741 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 12597741 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 12597741 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 12597741 2022-03-31 12597741 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Registered number: 12597741
Music Smart Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12597741
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 852,166 573,989
Cash at bank and in hand 43,927 418
896,093 574,407
Creditors: Amounts Falling Due Within One Year 5 (14,505 ) (97,672 )
NET CURRENT ASSETS (LIABILITIES) 881,588 476,735
TOTAL ASSETS LESS CURRENT LIABILITIES 881,588 476,735
NET ASSETS 881,588 476,735
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 881,488 476,635
SHAREHOLDERS' FUNDS 881,588 476,735
For the year ending 31 March 2023 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 Nicholas Walker
Director
16 January 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Music Smart Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12597741 . The registered office is Unit 5 Blue Ribbon Park, The Stampings, Coventry, CV6 5RE.
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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Revenue primarily comprises fixed monthly storage charges and picking, packing and postage charges.  Revenue in respect of storage charges is recognised each calendar month as per the client contracts.  Picking, packing and postage charges are recognised as items are dispatched.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 368,992 573,989
Other debtors 483,174 -
852,166 573,989
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 72
VAT 14,505 9,130
Other creditors - 88,470
14,505 97,672
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 2
Page 3
7. Related Party Transactions
Within other debtors is an amount of £45,262 (2022: £573,989) due from Pack Smart Limited, a company under common ownership.  Also within other debtors is £437,912 due from fellow subsidiaries of The Pack Smart Group Limited.  These amounts are as follows:
Drinks Smart Limited - £42,660 (2022: £9,500 creditor)
Pack Smart UK Limited - £62,997 (2022: £10,000 creditor)
Sports Smart Limited - £332,255 (2022: £15,500 creditor)
Page 3