Acorah Software Products - Accounts Production 14.3.260 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 07356214 Mr Richard Kirk Mr Stephen Magee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07356214 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 07356214 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 07356214 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 07356214 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 07356214 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 07356214 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 07356214 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 07356214 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 2023-12-31 07356214 frs-core:OtherRelatedParties 2023-01-01 2023-12-31 07356214 2022-12-31 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dpl-frs:CostSales dpl-frs:Item12 2021-12-31 07356214 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 07356214 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 07356214 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 07356214 1 2022-01-01 2022-12-31 07356214 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 07356214
Betterpoints Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Mount Business Services Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07356214
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 224,987 337,480
Tangible Assets 5 1,374 3,456
226,361 340,936
CURRENT ASSETS
Stocks 7 2,707 1,693
Debtors 8 126,174 180,229
Cash at bank and in hand 100,743 3,540
229,624 185,462
Creditors: Amounts Falling Due Within One Year 9 (1,323,664 ) (1,330,501 )
NET CURRENT ASSETS (LIABILITIES) (1,094,040 ) (1,145,039 )
TOTAL ASSETS LESS CURRENT LIABILITIES (867,679 ) (804,103 )
Creditors: Amounts Falling Due After More Than One Year 10 (396,477 ) (1,772,850 )
NET LIABILITIES (1,264,156 ) (2,576,953 )
CAPITAL AND RESERVES
Called up share capital 12 102 63
Share premium account 3,642,049 1,968,736
Profit and Loss Account (4,906,307 ) (4,545,752 )
SHAREHOLDERS' FUNDS (1,264,156) (2,576,953)
Page 1
Page 2
For the year ending 31 December 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 Richard Kirk
Director
9th February 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Betterpoints Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07356214 . The registered office is 3 The Mount, Trumpsgreen Road, Virginia Water, GU25 4EJ.
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 recognise that the business is trading insolvently. As a result the Management prepare monthly performance and cash flow reports for communication to key debt and stakeholders.
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.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to a computer software platform. It is being amortised to profit and loss account on a straight line basis over its estimated economic life of 5 years and is the subject of regular reviews to determine if there has been any impairment in value. Any impairment loss is charged immediately to the profit and loss account in the relevant period.
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:
Fixtures & Fittings 33% on reducing balance
Computer Equipment 25% on reducing balance
2.6. Leasing and Hire Purchase Contracts
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.
2.7. 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.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Page 4
2.9. 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 year 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 asset reflects 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 directly in equity, in which case, the current and deferred tax is also recognised directly in equity respectively.
2.10. Pensions
Payments to defined contribution retirement schemes are charged to the profit and loss account as they become payable.
2.11. 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.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.12. Fixed Asset Investments
Interests in subsidiaries, associates and joint ventures are initially measured at cost and subsequently measured at cost less any impairment in value. Any impairment losses are recognised immediately in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2022: 9)
12 9
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 2,000,000
As at 31 December 2023 2,000,000
Amortisation
As at 1 January 2023 1,662,520
Provided during the period 112,493
As at 31 December 2023 1,775,013
...CONTINUED
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Net Book Value
As at 31 December 2023 224,987
As at 1 January 2023 337,480
The directors carried out an internal review to consider the carrying value of the computer software platform at the year end. The valuation included an assessment of future revenues from the relevant cash generating units discounted by an appropriate discount factor. No impairment has arisen in the year.
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 7,533
Additions 552
As at 31 December 2023 8,085
Depreciation
As at 1 January 2023 4,077
Provided during the period 2,634
As at 31 December 2023 6,711
Net Book Value
As at 31 December 2023 1,374
As at 1 January 2023 3,456
7. Stocks
2023 2022
£ £
Finished goods 2,707 1,693
2,707 1,693
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 83,644 75,989
Prepayments and accrued income 8,732 2,318
Other debtors 33,798 101,922
126,174 180,229
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9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 41,141 114,900
Bank loans and overdrafts 885,204 914,866
Taxes and social security 241,812 169,348
Other creditors 132,419 123,146
Accruals and deferred income 23,088 8,241
1,323,664 1,330,501
Bank loans include an amount of £800,000 (2022: £800,000) which represents convertible loan notes convertible on the condition of an equity event occuring prior to September 2026. If at September 2026 no equity event has arisen the nominal value of the debt increases to £1,600,000.
Included in other creditors is £14,708 (2022: £5,007) for unpaid pension contributions.
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 91,477 34,500
Other creditors 55,000 1,738,350
Equity advance 250,000 -
396,477 1,772,850
Included in other creditors due after more than one year is £250,000 (2022: £nil) which is a receipt in advance of the issue of share capital to CASS Entrepreneurship Investments 2016 LLP, the A shareholder.
11. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by a fixed and floating charge over the company's assets.
2023 2022
£ £
Bank loans and overdrafts 62,500 40,980
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 102 63
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 943 3,755
943 3,755
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14. Related Party Transactions
Included in other creditors due after more than one year is £nil (2022: £540,000) due to the Magee Family Charitable Trust; £40,000 (2022: £1,020,261) due to S & P Magee; and, £nil (2021: £178,090) due to C Gipple.
All of these loans are from owners holding a participating interest in the company and are interest free with no fixed repayment date.
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