Acorah Software Products - Accounts Production 14.3.260 false true false 1 September 2022 31 August 2023 31 August 2023 14267610 Mrs Veronica Davies Mr Paul Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14267610 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 14267610 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 14267610 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 14267610 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 14267610 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 14267610 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 14267610 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 14267610 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 14267610 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 14267610 2022-08-31 14267610 2023-08-31 14267610 2022-09-01 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Registered number: 14267610
Fiela 32 Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Butler & Co Accountancy Services
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14267610
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 25,337
25,337
CURRENT ASSETS
Debtors 5 16,889
Cash at bank and in hand 12,308
29,197
Creditors: Amounts Falling Due Within One Year 6 (48,171 )
NET CURRENT ASSETS (LIABILITIES) (18,974 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,363
NET ASSETS 6,363
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 6,263
SHAREHOLDERS' FUNDS 6,363
For the year ending 31 August 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
Mrs Veronica Davies
Director
28/02/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Fiela 32 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14267610 . The registered office is Penrhyn, Pantyffynnon Road, Ammanford, SA18 3HH.
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.
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.
2.3. 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:
Plant & Machinery No Depreciation in first year
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13
13
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2022 25,337
As at 31 August 2023 25,337
Net Book Value
As at 31 August 2023 25,337
As at 1 September 2022 25,337
Page 2
Page 3
5. Debtors
2023
£
Due within one year
Trade debtors 3,735
Prepayments and accrued income 917
Brecon Ridge 1,880
Heat & Light Debtor 10,000
VAT 357
16,889
6. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 13,284
Other taxes and social security 2,266
Net wages 722
Accruals and deferred income 1,200
Directors' loan accounts 30,699
48,171
7. Share Capital
2023
£
Allotted, Called up and fully paid 100
Page 3