Acorah Software Products - Accounts Production 14.4.601 false true false 22 September 2022 30 September 2023 30 September 2023 14371366 Mr Joshua Roberton Miss Rebecca Cleal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14371366 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-21 14371366 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 14371366 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 14371366 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 14371366 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-22 2023-09-30 14371366 frs-core:AllSubsidiaries 2022-09-22 2023-09-30 14371366 frs-core:KeyManagementPersonnel 2022-09-22 2023-09-30 14371366 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-22 2023-09-30 14371366 frs-core:OtherRelatedParties 2022-09-22 2023-09-30 14371366 2022-09-21 14371366 2023-09-30 14371366 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Registered number: 14371366
Some Ducks Ltd
Unaudited Financial Statements
For the Period 22 September 2022 to 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14371366
30 September 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 210,233
Tangible Assets 5 62,430
272,663
CURRENT ASSETS
Debtors 6 25,828
Cash at bank and in hand 11,687
37,515
Creditors: Amounts Falling Due Within One Year 7 (163,367 )
NET CURRENT ASSETS (LIABILITIES) (125,852 )
TOTAL ASSETS LESS CURRENT LIABILITIES 146,811
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,000 )
NET ASSETS 132,811
CAPITAL AND RESERVES
Called up share capital 100
Profit and Loss Account 132,711
SHAREHOLDERS' FUNDS 132,811
Page 1
Page 2
For the period ending 30 September 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 Joshua Roberton
Director
Miss Rebecca Cleal
Director
19 March 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
Some Ducks Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 14371366 . The registered office is 1a Brassmill Enterprise Centre, Bath, Somerset, England, BA1 3JN.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
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:
Plant and machinery 10%,20% and 33.33% Straight line
Fixtures and fittings 33.33% Straight line
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax
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 asset reflects 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. 
3. Average Number of Employees
Average number of employees, including directors, during the period was 2
2
4. Intangible Assets
Goodwill
£
Cost
As at 22 September 2022 -
Additions 233,656
As at 30 September 2023 233,656
Amortisation
As at 22 September 2022 -
Provided during the period 23,423
As at 30 September 2023 23,423
Net Book Value
As at 30 September 2023 210,233
As at 22 September 2022 -
Page 4
Page 5
5. Tangible Assets
Plant and machinery Fixtures and fittings Total
£ £ £
Cost
As at 22 September 2022 - - -
Additions 70,691 1,291 71,982
As at 30 September 2023 70,691 1,291 71,982
Depreciation
As at 22 September 2022 - - -
Provided during the period 9,522 30 9,552
As at 30 September 2023 9,522 30 9,552
Net Book Value
As at 30 September 2023 61,169 1,261 62,430
As at 22 September 2022 - - -
6. Debtors
30 September 2023
£
Due within one year
Trade debtors 21,741
Other debtors 4,087
25,828
7. Creditors: Amounts Falling Due Within One Year
30 September 2023
£
Trade creditors 11,736
Other creditors 70,603
Taxation and social security 81,028
163,367
Page 5