Acorah Software Products - Accounts Production 14.5.501 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 13150375 L Young iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13150375 2023-01-31 13150375 2024-01-31 13150375 2023-02-01 2024-01-31 13150375 frs-core:CurrentFinancialInstruments 2024-01-31 13150375 frs-core:PlantMachinery 2024-01-31 13150375 frs-core:PlantMachinery 2023-02-01 2024-01-31 13150375 frs-core:PlantMachinery 2023-01-31 13150375 frs-core:ShareCapital 2024-01-31 13150375 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 13150375 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13150375 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 13150375 frs-bus:SmallEntities 2023-02-01 2024-01-31 13150375 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 13150375 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 13150375 frs-bus:Director1 2023-02-01 2024-01-31 13150375 frs-countries:EnglandWales 2023-02-01 2024-01-31 13150375 2022-01-31 13150375 2023-01-31 13150375 2022-02-01 2023-01-31 13150375 frs-core:CurrentFinancialInstruments 2023-01-31 13150375 frs-core:ShareCapital 2023-01-31 13150375 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 13150375
Upton Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Blue Penguin Chartered Accountants
16 Claremont Drive
Taunton
Somerset
TA1 4JF
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 13150375
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 588 882
588 882
CURRENT ASSETS
Cash at bank and in hand 2,436 1,287
2,436 1,287
Creditors: Amounts Falling Due Within One Year 5 (6,705 ) (6,393 )
NET CURRENT ASSETS (LIABILITIES) (4,269 ) (5,106 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,681 ) (4,224 )
NET LIABILITIES (3,681 ) (4,224 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Income Statement (3,682 ) (4,225 )
SHAREHOLDERS' FUNDS (3,681) (4,224)
For the year ending 31 January 2024 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 her 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 Income Statement.
On behalf of the board
L Young
Director
22/03/2024
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
Upton Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13150375 . The registered office is 1 Uppingstock Road, Glastonbury, Somerset, BA6 8FS.
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 20% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2023 1,470
As at 31 January 2024 1,470
Depreciation
As at 1 February 2023 588
Provided during the period 294
As at 31 January 2024 882
Net Book Value
As at 31 January 2024 588
As at 1 February 2023 882
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Director's loan account 6,705 6,393
6,705 6,393
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 3