Acorah Software Products - Accounts Production 14.3.260 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 04567172 Mr Adam Lane Mr Daniel Churchill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04567172 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 04567172 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 04567172 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 04567172 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 04567172 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 04567172 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 04567172 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 04567172 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 04567172 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 04567172 2022-10-31 04567172 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2023-10-31 04567172 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-01 2023-10-31 04567172 dpl-frs:Item12 2022-11-01 2023-10-31 04567172 dpl-frs:Item12 2022-10-31 04567172 dpl-frs:Item12 2023-10-31 04567172 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2023-10-31 04567172 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 04567172 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 04567172 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2023-10-31 04567172 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2023-10-31 04567172 1 2022-11-01 2023-10-31 04567172 frs-countries:EnglandWales 2022-11-01 2023-10-31 04567172 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 04567172 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 04567172 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 04567172 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 04567172 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frs-core:InvestmentPropertyIncludedWithinPPE 2021-11-01 2022-10-31 04567172 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-31 04567172 frs-core:LandBuildings 2022-10-31 04567172 frs-core:LandBuildings 2021-11-01 2022-10-31 04567172 frs-core:LandBuildings 2021-10-31 04567172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 04567172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 04567172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-31 04567172 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-10-31 04567172 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 04567172 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-31 04567172 frs-core:MoreThanFiveYears 2021-11-01 2022-10-31 04567172 frs-core:MoreThanFiveYears 2022-10-31 04567172 frs-core:MotorVehicles 2022-10-31 04567172 frs-core:MotorVehicles 2021-11-01 2022-10-31 04567172 frs-core:MotorVehicles 2021-10-31 04567172 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2022-10-31 04567172 frs-countries:RestWorldOutsideUK 2021-11-01 2022-10-31 04567172 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 04567172 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 04567172 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 04567172 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 04567172 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 04567172 frs-bus:FullAccounts 2021-11-01 2022-10-31 04567172 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 04567172 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 04567172 frs-bus:FRS102 2021-11-01 2022-10-31 04567172 frs-bus:MediumEntities 2021-11-01 2022-10-31 04567172 frs-bus:SmallEntities 2021-11-01 2022-10-31 04567172 frs-bus:EntityHasNeverTraded 2021-11-01 2022-10-31 04567172 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-01 2022-10-31 04567172 frs-bus:Audited 2021-11-01 2022-10-31 04567172 frs-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 04567172 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frs-bus:PreferenceShareClass4 2022-10-31 04567172 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 04567172 frs-bus:PreferenceShareClass5 2021-10-31 04567172 frs-bus:PreferenceShareClass5 2022-10-31 04567172 1 2021-11-01 2022-10-31 04567172 1 2022-10-31 04567172 1 2021-11-01 2022-10-31 04567172 frs-core:LeasedAssets 2021-11-01 2022-10-31 04567172 frs-core:OwnedAssets 2021-11-01 2022-10-31 04567172 frs-core:CurrencyRisk 2021-11-01 2022-10-31 04567172 frs-core:MarketRisk 2021-11-01 2022-10-31 04567172 frs-core:InterestRateRisk 2021-11-01 2022-10-31 04567172 frs-core:DeferredTaxation 2021-11-01 2022-10-31 04567172 frs-core:DeferredTaxation 2021-10-31 04567172 frs-core:DeferredTaxation 2022-10-31 04567172 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-10-31 04567172 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 04567172 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 04567172 frs-core:ProvisionsDeferredTax 2022-10-31 04567172 frs-core:OtherDeferredTax 2022-10-31 04567172 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 04567172 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 04567172 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 04567172 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-01 2022-10-31 04567172 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 04567172 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 04567172 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 04567172 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 04567172 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 04567172 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 04567172 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 04567172 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 04567172 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 04567172 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 04567172 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 04567172 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 04567172 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 04567172 frs-core:TaxCreditsDeferredTax 2022-10-31 04567172 frs-core:CostValuation 2021-10-31 04567172 frs-core:AdditionsToInvestments 2022-10-31 04567172 frs-core:DisposalsRepaymentsInvestments 2022-10-31 04567172 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 04567172 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 04567172 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frs-core:Non-currentFinancialInstruments 10 2022-10-31 04567172 11 2021-11-01 2022-10-31 04567172 frs-core:CurrentFinancialInstruments 11 2022-10-31 04567172 frs-core:Non-currentFinancialInstruments 11 2022-10-31 04567172 12 2021-11-01 2022-10-31 04567172 frs-core:CurrentFinancialInstruments 12 2022-10-31 04567172 frs-core:Non-currentFinancialInstruments 12 2022-10-31 04567172 13 2021-11-01 2022-10-31 04567172 frs-core:CurrentFinancialInstruments 13 2022-10-31 04567172 frs-core:Non-currentFinancialInstruments 13 2022-10-31 04567172 14 2021-11-01 2022-10-31 04567172 frs-core:CurrentFinancialInstruments 14 2022-10-31 04567172 frs-core:Non-currentFinancialInstruments 14 2022-10-31 04567172 15 2021-11-01 2022-10-31 04567172 frs-core:CurrentFinancialInstruments 15 2022-10-31 04567172 frs-core:Non-currentFinancialInstruments 15 2022-10-31 04567172 16 2021-11-01 2022-10-31 04567172 frs-core:CurrentFinancialInstruments 16 2022-10-31 04567172 frs-core:Non-currentFinancialInstruments 16 2022-10-31 04567172 17 2021-11-01 2022-10-31 04567172 frs-core:CurrentFinancialInstruments 17 2022-10-31 04567172 frs-core:Non-currentFinancialInstruments 17 2022-10-31 04567172 18 2021-11-01 2022-10-31 04567172 frs-core:CurrentFinancialInstruments 18 2022-10-31 04567172 frs-core:Non-currentFinancialInstruments 18 2022-10-31 04567172 19 2021-11-01 2022-10-31 04567172 frs-core:CurrentFinancialInstruments 19 2022-10-31 04567172 frs-core:Non-currentFinancialInstruments 19 2022-10-31 04567172 20 2021-11-01 2022-10-31 04567172 frs-core:CurrentFinancialInstruments 20 2022-10-31 04567172 frs-core:Non-currentFinancialInstruments 20 2022-10-31 04567172 dpl-frs:Item1 2021-11-01 2022-10-31 04567172 dpl-frs:Item1 2021-10-31 04567172 dpl-frs:Item1 2022-10-31 04567172 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 04567172 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 04567172 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 04567172 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 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dpl-frs:Item6 2021-10-31 04567172 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 04567172 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 04567172 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 04567172 dpl-frs:Item7 2021-11-01 2022-10-31 04567172 dpl-frs:Item7 2021-10-31 04567172 dpl-frs:Item7 2022-10-31 04567172 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 04567172 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 04567172 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 04567172 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 04567172 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 04567172 dpl-frs:Item8 2021-11-01 2022-10-31 04567172 dpl-frs:Item8 2021-10-31 04567172 dpl-frs:Item8 2022-10-31 04567172 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 04567172 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 04567172 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 04567172 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 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Registered number: 04567172
Commercial One Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04567172
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 377 444
377 444
CURRENT ASSETS
Debtors 5 17,082 17,478
Cash at bank and in hand 2,577 1,679
19,659 19,157
Creditors: Amounts Falling Due Within One Year 6 (2,713 ) (2,273 )
NET CURRENT ASSETS (LIABILITIES) 16,946 16,884
TOTAL ASSETS LESS CURRENT LIABILITIES 17,323 17,328
PROVISIONS FOR LIABILITIES
Deferred Taxation (84 ) (84 )
NET ASSETS 17,239 17,244
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 17,236 17,241
SHAREHOLDERS' FUNDS 17,239 17,244
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 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 Daniel Churchill
Director
19/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Commercial One Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04567172 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
2.3. 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 15% WDV
2.4. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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 year was: NIL (2022: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2022 1,000
As at 31 October 2023 1,000
Depreciation
As at 1 November 2022 556
Provided during the period 67
As at 31 October 2023 623
Net Book Value
As at 31 October 2023 377
As at 1 November 2022 444
5. Debtors
2023 2022
£ £
Due within one year
Inter company account 17,082 17,478
17,082 17,478
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 421 481
Directors' loan accounts 2,292 1,792
2,713 2,273
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
8. Related Party Transactions
Included in the Other Debtors is an amount owed from Commercial 1 Ltd totalling £17,082 (2022 - £17,478), for which Mr D Churchill is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to the company director Mr D Churchill totalling £2,292 (2022 - £1,792), no interest is to be charged.
Page 4