Acorah Software Products - Accounts Production 14.2.200 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 11500368 Mr Matthew Gardiner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11500368 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 11500368 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 11500368 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 11500368 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 11500368 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 11500368 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 11500368 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 11500368 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 11500368 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 11500368 2022-09-30 11500368 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2022-09-30 11500368 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 11500368 frs-bus:OrdinaryShareClass5 2021-09-30 11500368 frs-bus:OrdinaryShareClass5 2022-09-30 11500368 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 11500368 frs-bus:PreferenceShareClass1 2021-09-30 11500368 frs-bus:PreferenceShareClass1 2022-09-30 11500368 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 11500368 frs-bus:PreferenceShareClass2 2021-09-30 11500368 frs-bus:PreferenceShareClass2 2022-09-30 11500368 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 11500368 frs-bus:PreferenceShareClass3 2021-09-30 11500368 frs-bus:PreferenceShareClass3 2022-09-30 11500368 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 11500368 frs-bus:PreferenceShareClass4 2021-09-30 11500368 frs-bus:PreferenceShareClass4 2022-09-30 11500368 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 11500368 frs-bus:PreferenceShareClass5 2021-09-30 11500368 frs-bus:PreferenceShareClass5 2022-09-30 11500368 1 2021-10-01 2022-09-30 11500368 1 2022-09-30 11500368 1 2021-10-01 2022-09-30 11500368 frs-core:LeasedAssets 2021-10-01 2022-09-30 11500368 frs-core:OwnedAssets 2021-10-01 2022-09-30 11500368 frs-core:CurrencyRisk 2021-10-01 2022-09-30 11500368 frs-core:MarketRisk 2021-10-01 2022-09-30 11500368 frs-core:InterestRateRisk 2021-10-01 2022-09-30 11500368 frs-core:DeferredTaxation 2021-10-01 2022-09-30 11500368 frs-core:DeferredTaxation 2021-09-30 11500368 frs-core:DeferredTaxation 2022-09-30 11500368 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 11500368 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 11500368 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 11500368 frs-core:ProvisionsDeferredTax 2022-09-30 11500368 frs-core:OtherDeferredTax 2022-09-30 11500368 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 11500368 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 11500368 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 11500368 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 11500368 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 11500368 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 11500368 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 11500368 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 11500368 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 11500368 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 11500368 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 11500368 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 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Registered number: 11500368
End of the Line Tattoo Studio Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
James Khan
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11500368
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 2,000
Tangible Assets 5 986 1,233
986 3,233
CURRENT ASSETS
Debtors 6 3,639 -
Cash at bank and in hand 4,251 20,206
7,890 20,206
Creditors: Amounts Falling Due Within One Year 7 (4,747 ) (9,683 )
NET CURRENT ASSETS (LIABILITIES) 3,143 10,523
TOTAL ASSETS LESS CURRENT LIABILITIES 4,129 13,756
Creditors: Amounts Falling Due After More Than One Year 8 (3,804 ) (5,773 )
NET ASSETS 325 7,983
CAPITAL AND RESERVES
Called up share capital 9 101 101
Profit and Loss Account 224 7,882
SHAREHOLDERS' FUNDS 325 7,983
Page 1
Page 2
For the year ending 30 September 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
Mr Matthew Gardiner
Director
16/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
End of the Line Tattoo Studio Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11500368 . The registered office is 16 Vicarage Terrace, Treorchy, Rhondda Cynon Taff, CF42 6NA.
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.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised
evenly over its estimated useful life of five years
2.4. 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 20% reducing balance
2.5. 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 year 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: 2 (2022: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 10,000
As at 30 September 2023 10,000
Amortisation
As at 1 October 2022 8,000
Provided during the period 2,000
As at 30 September 2023 10,000
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2023 -
As at 1 October 2022 2,000
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2022 2,095
As at 30 September 2023 2,095
Depreciation
As at 1 October 2022 862
Provided during the period 247
As at 30 September 2023 1,109
Net Book Value
As at 30 September 2023 986
As at 1 October 2022 1,233
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 3,639 -
3,639 -
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 2,208 2,208
Other creditors 467 2,176
Taxation and social security 2,072 5,299
4,747 9,683
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 3,804 5,773
3,804 5,773
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 101 101
Page 4
Page 5
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Matthew Gardiner - 3,639 - - 3,639
The above loan is unsecured, interest free and will be repaid in full by 30th June 2024.
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