Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2021 1 January 2021 false 1 January 2022 30 December 2022 30 December 2022 10468862 Mr Neil Pharo Mrs Heather Pharo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10468862 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 10468862 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-30 10468862 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-30 10468862 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-30 10468862 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-30 10468862 frs-core:AllSubsidiaries 2022-01-01 2022-12-30 10468862 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-30 10468862 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-30 10468862 frs-core:OtherRelatedParties 2022-01-01 2022-12-30 10468862 2021-12-31 10468862 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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10468862 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10468862 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10468862 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10468862 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 10468862 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10468862 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10468862 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10468862 frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:UnlistedNon-exchangeTraded 2020-12-31 10468862 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 10468862 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 10468862 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10468862 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 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2021-12-31 10468862 17 2021-01-01 2021-12-31 10468862 frs-core:CurrentFinancialInstruments 17 2021-12-31 10468862 frs-core:Non-currentFinancialInstruments 17 2021-12-31 10468862 18 2021-01-01 2021-12-31 10468862 frs-core:CurrentFinancialInstruments 18 2021-12-31 10468862 frs-core:Non-currentFinancialInstruments 18 2021-12-31 10468862 19 2021-01-01 2021-12-31 10468862 frs-core:CurrentFinancialInstruments 19 2021-12-31 10468862 frs-core:Non-currentFinancialInstruments 19 2021-12-31 10468862 20 2021-01-01 2021-12-31 10468862 frs-core:CurrentFinancialInstruments 20 2021-12-31 10468862 frs-core:Non-currentFinancialInstruments 20 2021-12-31 10468862 dpl-frs:Item1 2021-01-01 2021-12-31 10468862 dpl-frs:Item1 2020-12-31 10468862 dpl-frs:Item1 2021-12-31 10468862 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 10468862 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 10468862 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 10468862 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 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2020-12-31 10468862 dpl-frs:Item4 2021-12-31 10468862 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 10468862 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 10468862 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 10468862 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 10468862 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 10468862 dpl-frs:Item5 2021-01-01 2021-12-31 10468862 dpl-frs:Item5 2020-12-31 10468862 dpl-frs:Item5 2021-12-31 10468862 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 10468862 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 10468862 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 10468862 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 10468862 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 10468862 dpl-frs:Item6 2021-01-01 2021-12-31 10468862 dpl-frs:Item6 2020-12-31 10468862 dpl-frs:Item6 2021-12-31 10468862 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 10468862 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 10468862 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 10468862 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 10468862 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 10468862 dpl-frs:Item7 2021-01-01 2021-12-31 10468862 dpl-frs:Item7 2020-12-31 10468862 dpl-frs:Item7 2021-12-31 10468862 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 10468862 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 10468862 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 10468862 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 10468862 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 10468862 dpl-frs:Item8 2021-01-01 2021-12-31 10468862 dpl-frs:Item8 2020-12-31 10468862 dpl-frs:Item8 2021-12-31 10468862 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 10468862 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 10468862 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 10468862 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 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Registered number: 10468862
Coniston Recruitment Ltd
Unaudited Financial Statements
For The Year Ended 30 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10468862
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 25,000 30,000
Tangible Assets 5 1,448 1,870
26,448 31,870
CURRENT ASSETS
Debtors 6 494,666 385,061
Cash at bank and in hand 61,929 82,223
556,595 467,284
Creditors: Amounts Falling Due Within One Year 7 (581,853 ) (494,529 )
NET CURRENT ASSETS (LIABILITIES) (25,258 ) (27,245 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,190 4,625
PROVISIONS FOR LIABILITIES
Deferred Taxation (275 ) (355 )
NET ASSETS 915 4,270
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 914 4,269
SHAREHOLDERS' FUNDS 915 4,270
Page 1
Page 2
For the year ending 30 December 2022 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 Neil Pharo
Director
Mrs Heather Pharo
Director
21 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Coniston Recruitment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10468862 . The registered office is The Rural Enterprise Centre Stafford Drive, Battlefield Enterprise Park, Shrewsbury, SY1 3FE.
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.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are recognised at cost and are subsequently
measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the
acquisition date where it is probable that the expected future economic benefits that are attributable
to the asset will flow to the entity and the fair value of the asset can be measured reliably; the
intangible asset arises from contractual or other legal rights; and the intangible asset is separable
from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values
over their useful lives on the following bases:
Franchise fee - Over 10 years on cost
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:
Fixtures & Fittings 20% per annum on net book value
Computer Equipment 33.3% per annum of cost
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 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.
...CONTINUED
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2.5. Taxation - continued
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. 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.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2021: 31)
32 31
4. Intangible Assets
Other
£
Cost
As at 1 January 2022 50,000
As at 30 December 2022 50,000
Amortisation
As at 1 January 2022 20,000
Provided during the period 5,000
As at 30 December 2022 25,000
Net Book Value
As at 30 December 2022 25,000
As at 1 January 2022 30,000
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5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2022 3,700 2,023 5,723
Additions - 399 399
As at 30 December 2022 3,700 2,422 6,122
Depreciation
As at 1 January 2022 2,488 1,365 3,853
Provided during the period 242 579 821
As at 30 December 2022 2,730 1,944 4,674
Net Book Value
As at 30 December 2022 970 478 1,448
As at 1 January 2022 1,212 658 1,870
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 124,424 101,440
Prepayments and accrued income 537 727
Other debtors 21,795 12,795
Corporation tax recoverable assets 80,420 60,785
Directors' loan accounts 267,490 209,314
494,666 385,061
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 59 5,635
Bank loans and overdrafts 23,612 59,366
Corporation tax 97,196 83,600
Other taxes and social security 7,698 8,189
VAT 445,011 333,691
Net wages 3,618 -
Other creditors 1,909 1,548
Accruals and deferred income 2,750 2,500
581,853 494,529
8. Secured Creditors
Of the creditors the following amounts are secured.
2022 2021
£ £
Bank loans and overdrafts 23,612 59,366
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9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2022 2021
£ £
Not later than one year 7,331 7,187
7,331 7,187
11. Directors Advances, Credits and Guarantees
Included within Debtors are aggregate loans to directors of £267,490 (2021: £209,314).
The above loans are unsecured, subject to interest at a rate of 2.0% and repayable on demand.
Total dividends paid to directors during the year were £38,000 (2021: £70,000).
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