Acorah Software Products - Accounts Production 14.5.601 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 05514189 Mr Alistair Redgrave iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05514189 2023-03-31 05514189 2024-03-31 05514189 2023-04-01 2024-03-31 05514189 frs-core:CurrentFinancialInstruments 2024-03-31 05514189 frs-core:ComputerEquipment 2024-03-31 05514189 frs-core:ComputerEquipment 2023-04-01 2024-03-31 05514189 frs-core:ComputerEquipment 2023-03-31 05514189 frs-core:FurnitureFittings 2024-03-31 05514189 frs-core:FurnitureFittings 2023-04-01 2024-03-31 05514189 frs-core:FurnitureFittings 2023-03-31 05514189 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 05514189 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 05514189 frs-core:PlantMachinery 2023-04-01 2024-03-31 05514189 frs-core:ShareCapital 2024-03-31 05514189 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05514189 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05514189 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05514189 frs-bus:SmallEntities 2023-04-01 2024-03-31 05514189 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05514189 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05514189 frs-bus:Director1 2023-04-01 2024-03-31 05514189 frs-countries:EnglandWales 2023-04-01 2024-03-31 05514189 2022-03-31 05514189 2023-03-31 05514189 2022-04-01 2023-03-31 05514189 frs-core:CurrentFinancialInstruments 2023-03-31 05514189 frs-core:ShareCapital 2023-03-31 05514189 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 05514189
ALR Learning and Development Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
WMCE & Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05514189
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 707,527 707,804
707,527 707,804
CURRENT ASSETS
Debtors 5 6,642 4,725
Cash at bank and in hand 19,698 3,776
26,340 8,501
Creditors: Amounts Falling Due Within One Year 6 (7,761 ) (7,301 )
NET CURRENT ASSETS (LIABILITIES) 18,579 1,200
TOTAL ASSETS LESS CURRENT LIABILITIES 726,106 709,004
NET ASSETS 726,106 709,004
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 726,006 708,904
SHAREHOLDERS' FUNDS 726,106 709,004
Page 1
Page 2
For the year ending 31 March 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 his 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 Alistair Redgrave
Director
06/04/2024
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
ALR Learning and Development Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05514189 . The registered office is 3 Oldfield Road, Brockworth, Gloucestershire, GL3 4RY.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 33% on Cost
Fixtures & Fittings 33% on Cost
Computer Equipment 33% on Cost
2.4. Investment Properties
Investment properties should not be subject to periodic charges for depreciation on the basis set out in SSAP 12, except for properties held on lease which should be depreciated on the basis set out in SSAP 12 at least over the period when the unexpired term is 20 years or less.
Investment properties should be included in the balance sheet at their open market value.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 2 (2023: 2)
2 2
4. Tangible Assets
Investment Properties Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 707,127 8,138 16,984 732,249
As at 31 March 2024 707,127 8,138 16,984 732,249
Depreciation
As at 1 April 2023 - 8,138 16,307 24,445
Provided during the period - - 277 277
As at 31 March 2024 - 8,138 16,584 24,722
Net Book Value
As at 31 March 2024 707,127 - 400 707,527
As at 1 April 2023 707,127 - 677 707,804
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 479 -
Prepayments and accrued income 6,151 4,443
Other debtors 12 282
6,642 4,725
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,301 1,301
Corporation tax 4,545 377
VAT 1,915 -
Other creditors - 5,623
7,761 7,301
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 2,000 5,324
Page 4