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 08379567 Mr P J Arrow Mr D G Earlam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08379567 2023-01-31 08379567 2024-01-31 08379567 2023-02-01 2024-01-31 08379567 frs-core:ShareCapital 2024-01-31 08379567 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 08379567 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 08379567 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 08379567 frs-bus:SmallEntities 2023-02-01 2024-01-31 08379567 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 08379567 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 08379567 frs-core:UnlistedNon-exchangeTraded 2024-01-31 08379567 frs-core:UnlistedNon-exchangeTraded 2023-01-31 08379567 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-01-31 08379567 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 08379567 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-01-31 08379567 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 08379567 frs-bus:Director1 2023-02-01 2024-01-31 08379567 frs-bus:Director2 2023-02-01 2024-01-31 08379567 frs-countries:EnglandWales 2023-02-01 2024-01-31 08379567 2022-01-31 08379567 2023-01-31 08379567 2022-02-01 2023-01-31 08379567 frs-core:CurrentFinancialInstruments 2023-01-31 08379567 frs-core:ShareCapital 2023-01-31 08379567 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
G E & P A Developments Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08379567
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 2 2
2 2
CURRENT ASSETS
Debtors 5 856,369 756,149
Cash at bank and in hand 2,368 113,107
858,737 869,256
Creditors: Amounts Falling Due Within One Year 6 (617,434 ) (626,850 )
NET CURRENT ASSETS (LIABILITIES) 241,303 242,406
TOTAL ASSETS LESS CURRENT LIABILITIES 241,305 242,408
NET ASSETS 241,305 242,408
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 241,303 242,406
SHAREHOLDERS' FUNDS 241,305 242,408
Page 1
Page 2
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 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 P J Arrow
Director
5 April 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
G E & P A Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08379567 . The registered office is Mill House Liphook Road, Shottermill, Haslemere, Surrey, GU27 3QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.3. Preparation of consolidated financial statements
The financial statements contain information about G E & P A Developments Limited as an individual company and do not contain consolidated financial information as the parent of the group. The company has taken the option under section 398 of the Companies Act 2006 not to prepare consolidated financial statements.
2.4. Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose related party transactions with wholly owned subsidiaries within the group.
3. Average Number of Employees
The average number of employees, including directors, during the year was 2 (2023: 2)
2 2
4. Investments
Unlisted
£
Cost
As at 1 February 2023 2
As at 31 January 2024 2
Provision
As at 1 February 2023 -
As at 31 January 2024 -
Net Book Value
As at 31 January 2024 2
As at 1 February 2023 2
Interests in subsidiaries and jointly controlled entities are initially measured at fair value. The investments are valued on an open market basis by the directors at each reporting date and any fair value movement is recognised immediately in the profit and loss account.
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 856,369 756,149
856,369 756,149
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 617,434 617,434
Taxation and social security - 9,416
617,434 626,850
Within Other creditors are Directors Loans of £616,714 (2022 - £616,714). These loans are unsecured, interest free and repayable on demand.
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4