Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 03499909 A P Dolby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03499909 2022-07-31 03499909 2023-07-31 03499909 2022-08-01 2023-07-31 03499909 frs-core:ComputerEquipment 2023-07-31 03499909 frs-core:ComputerEquipment 2022-08-01 2023-07-31 03499909 frs-core:ComputerEquipment 2022-07-31 03499909 frs-core:PlantMachinery 2023-07-31 03499909 frs-core:PlantMachinery 2022-08-01 2023-07-31 03499909 frs-core:PlantMachinery 2022-07-31 03499909 frs-core:ShareCapital 2023-07-31 03499909 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 03499909 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 03499909 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 03499909 frs-bus:SmallEntities 2022-08-01 2023-07-31 03499909 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 03499909 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 03499909 frs-bus:Director1 2022-08-01 2023-07-31 03499909 frs-countries:EnglandWales 2022-08-01 2023-07-31 03499909 2021-07-31 03499909 2022-07-31 03499909 2021-08-01 2022-07-31 03499909 frs-core:CurrentFinancialInstruments 2022-07-31 03499909 frs-core:ShareCapital 2022-07-31 03499909 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 03499909
A K Training Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03499909
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 233 367
233 367
CURRENT ASSETS
Debtors 4 - 1,028
Cash at bank and in hand - 198
- 1,226
Creditors: Amounts Falling Due Within One Year 5 - (1,493 )
NET CURRENT ASSETS (LIABILITIES) - (267 )
TOTAL ASSETS LESS CURRENT LIABILITIES 233 100
NET ASSETS 233 100
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 133 -
SHAREHOLDERS' FUNDS 233 100
Page 1
Page 2
For the year ending 31 July 2023 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
A P Dolby
Director
22nd 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. Accounting Policies
1.1. 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.
1.2. 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 25% on reducing balance
Computer Equipment 25% on straight line
1.3. Taxation
Income tax expense represents the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
3. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 1,226 533 1,759
Disposals (1,226 ) - (1,226 )
As at 31 July 2023 - 533 533
Depreciation
As at 1 August 2022 1,226 166 1,392
Provided during the period - 134 134
Disposals (1,226 ) - (1,226 )
As at 31 July 2023 - 300 300
Net Book Value
As at 31 July 2023 - 233 233
As at 1 August 2022 - 367 367
4. Debtors
2023 2022
£ £
Due within one year
Other debtors - 1,028
- 1,028
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax - 1,493
- 1,493
6. Related Party Transactions
As at 31 July 2023 the director owed the company £Nil (2022: £909).
Page 4