Acorah Software Products - Accounts Production 14.3.260 false true false 9 July 2021 31 July 2022 31 July 2022 13502913 Mr Daniel Hughes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13502913 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-08 13502913 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 13502913 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 13502913 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 13502913 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-09 2022-07-31 13502913 frs-core:AllSubsidiaries 2021-07-09 2022-07-31 13502913 frs-core:KeyManagementPersonnel 2021-07-09 2022-07-31 13502913 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-09 2022-07-31 13502913 frs-core:OtherRelatedParties 2021-07-09 2022-07-31 13502913 2021-07-08 13502913 2022-07-31 13502913 2021-07-09 2022-07-31 13502913 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Registered number: 13502913
Autovisum Ltd
Unaudited Financial Statements
For the Period 9 July 2021 to 31 July 2022
TaxLocal Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 13502913
31 July 2022
Notes £ £
CURRENT ASSETS
Debtors 4 1
1
NET CURRENT ASSETS (LIABILITIES) 1
TOTAL ASSETS LESS CURRENT LIABILITIES 1
NET ASSETS 1
CAPITAL AND RESERVES
Called up share capital 5 1
SHAREHOLDERS' FUNDS 1
For the period ending 31 July 2022 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 Daniel Hughes
Director
15/02/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Autovisum Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13502913 . The registered office is 121 London Road, Sawbridgeworth, CM21 9JJ.
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 period was: 1
1
4. Debtors
31 July 2022
£
Due within one year
Director's loan account 1
1
5. Share Capital
31 July 2022
£
Allotted, Called up and fully paid 1
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 2