Acorah Software Products - Accounts Production 14.5.601 false true false 1 April 2023 31 March 2024 31 March 2024 06933928 Mrs Melanie Brown Mrs Alison Morgan Mr Nicholas Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06933928 2023-03-31 06933928 2024-03-31 06933928 2023-04-01 2024-03-31 06933928 frs-core:CurrentFinancialInstruments 2024-03-31 06933928 frs-core:Non-currentFinancialInstruments 2024-03-31 06933928 frs-core:ComputerEquipment 2024-03-31 06933928 frs-core:ComputerEquipment 2023-04-01 2024-03-31 06933928 frs-core:ComputerEquipment 2023-03-31 06933928 frs-core:ShareCapital 2024-03-31 06933928 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06933928 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06933928 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06933928 frs-bus:SmallEntities 2023-04-01 2024-03-31 06933928 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06933928 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06933928 frs-bus:Director1 2023-04-01 2024-03-31 06933928 frs-bus:Director2 2023-04-01 2024-03-31 06933928 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 06933928 frs-countries:EnglandWales 2023-04-01 2024-03-31
Registered number: 06933928
Accountancy Gems Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Accountancy Gems Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06933928
2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,177
1,177
CURRENT ASSETS
Debtors 5 32,323
Cash at bank and in hand 9,084
41,407
Creditors: Amounts Falling Due Within One Year 6 (25,775 )
NET CURRENT ASSETS (LIABILITIES) 15,632
TOTAL ASSETS LESS CURRENT LIABILITIES 16,809
Creditors: Amounts Falling Due After More Than One Year 7 (19,047 )
NET LIABILITIES (2,238 )
CAPITAL AND RESERVES
Called up share capital 8 12
Profit and Loss Account (2,250 )
SHAREHOLDERS' FUNDS (2,238)
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 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
Mrs Melanie Brown
Director
16th 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
Accountancy Gems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06933928 . The registered office is 29 Andrew Road, St Neots, Cambs, PE19 2QE.
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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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:
Computer Equipment 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8
8
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 2,790
As at 31 March 2024 2,790
Depreciation
As at 1 April 2023 1,220
Provided during the period 393
As at 31 March 2024 1,613
Net Book Value
As at 31 March 2024 1,177
As at 1 April 2023 1,570
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5. Debtors
2024
£
Due within one year
Trade debtors 13,681
Other debtors 383
14,064
Due after more than one year
Other debtors 18,259
32,323
6. Creditors: Amounts Falling Due Within One Year
2024
£
Trade creditors 282
Other creditors 11,041
Taxation and social security 14,452
25,775
7. Creditors: Amounts Falling Due After More Than One Year
2024
£
Bank loans 19,047
8. Share Capital
2024
£
Allotted, Called up and fully paid 12
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