Acorah Software Products - Accounts Production 14.5.601 true true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 11163319 Mrs Sarah Gibbs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11163319 2022-08-31 11163319 2023-08-31 11163319 2022-09-01 2023-08-31 11163319 frs-core:FurnitureFittings 2022-09-01 2023-08-31 11163319 frs-core:ShareCapital 2023-08-31 11163319 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 11163319 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 11163319 frs-bus:AbridgedAccounts 2022-09-01 2023-08-31 11163319 frs-bus:SmallEntities 2022-09-01 2023-08-31 11163319 frs-bus:EntityNoLongerTradingButTradedInPast 2022-09-01 2023-08-31 11163319 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 11163319 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 11163319 frs-bus:Director1 2022-09-01 2023-08-31 11163319 frs-countries:EnglandWales 2022-09-01 2023-08-31 11163319 2021-08-31 11163319 2022-08-31 11163319 2021-09-01 2022-08-31 11163319 frs-core:ShareCapital 2022-08-31 11163319 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 11163319
Let There Be Light Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2023
Butterworths
Chartered Accountants
Windsor House
26 Mostyn Avenue
Llandudno
Conwy
LL30 1YY
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: 11163319
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks - 500
- 500
Creditors: Amounts Falling Due Within One Year (7,817 ) (8,317 )
NET CURRENT ASSETS (LIABILITIES) (7,817 ) (7,817 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,817 ) (7,817 )
NET LIABILITIES (7,817 ) (7,817 )
CAPITAL AND RESERVES
Called up share capital 4 100 100
Profit and Loss Account (7,917 ) (7,917 )
SHAREHOLDERS' FUNDS (7,817) (7,817)
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 August 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Sarah Gibbs
Director
25/03/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Let There Be Light Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11163319 . The registered office is Windsor House, 26 Mostyn Avenue, Llandudno, Conwy, LL30 1YY.
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:
Fixtures & Fittings 15% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 3