Acorah Software Products - Accounts Production 14.3.260 false true true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 08245072 Mr James Close Mr James CLOSE true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08245072 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 08245072 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 08245072 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 08245072 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 08245072 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 08245072 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 08245072 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 08245072 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 08245072 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 08245072 2022-10-31 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Registered number: 08245072
On Tap Building Services Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08245072
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 57,837 1,217
57,837 1,217
CURRENT ASSETS
Debtors 5 28,889 9,919
Cash at bank and in hand 37,805 21,697
66,694 31,616
Creditors: Amounts Falling Due Within One Year 6 (47,316 ) (21,317 )
NET CURRENT ASSETS (LIABILITIES) 19,378 10,299
TOTAL ASSETS LESS CURRENT LIABILITIES 77,215 11,516
Creditors: Amounts Falling Due After More Than One Year 7 (41,055 ) (10,551 )
NET ASSETS 36,160 965
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 36,159 964
SHAREHOLDERS' FUNDS 36,160 965
Page 1
Page 2
For the year ending 31 October 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 James Close
Director
12th February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
On Tap Building Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08245072 . The registered office is Three Gables, Valley Road, Margate, CT9 4LF.
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. 
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 of installation of goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. 
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:
Motor Vehicles 15%,reducing balance
Computer Equipment 15%,reducing balance
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 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. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 November 2022 - 1,981 1,981
Additions 57,046 1,575 58,621
As at 31 October 2023 57,046 3,556 60,602
Depreciation
As at 1 November 2022 - 764 764
Provided during the period 1,694 307 2,001
As at 31 October 2023 1,694 1,071 2,765
Net Book Value
As at 31 October 2023 55,352 2,485 57,837
As at 1 November 2022 - 1,217 1,217
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 26,692 -
Prepayments and accrued income 2,197 1,972
Director's loan account - 7,947
28,889 9,919
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 7,627 3,940
Corporation tax 8,460 14,453
Other taxes and social security 2,124 -
VAT 9,668 1,821
Accruals and deferred income 1,106 1,103
Director's loan account 18,331 -
47,316 21,317
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 41,055 10,551
41,055 10,551
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Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year - 2,768
Later than one year and not later than five years - 10,380
- 13,148
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Mr James Close 7,947 61 8,008 - -
The above loan is unsecured,  interest is charged at a rate of 2.5% each fiscal tax year. During the year the highest amount outstanding was £0. This loan has bee repaid this year. 
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr James CLOSE by virtue of his ownership of 100% of the issued share capital in the company.
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