Acorah Software Products - Accounts Production 14.3.260 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 07993270 Mr Stuart Boyd Mr Marc Wongsam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07993270 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 07993270 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 07993270 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 07993270 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 07993270 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 07993270 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 07993270 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 07993270 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 07993270 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 07993270 2022-03-31 07993270 2023-03-31 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Subism Limited
ABRIDGED Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 07993270
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 133,252 135,913
133,252 135,913
CURRENT ASSETS
Debtors 46,886 52,567
Cash at bank and in hand 1 1
46,887 52,568
Creditors: Amounts Falling Due Within One Year (104,053 ) (89,644 )
NET CURRENT ASSETS (LIABILITIES) (57,166 ) (37,076 )
TOTAL ASSETS LESS CURRENT LIABILITIES 76,086 98,837
Creditors: Amounts Falling Due After More Than One Year (69,476 ) (93,531 )
NET ASSETS 6,610 5,306
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 6,608 5,304
SHAREHOLDERS' FUNDS 6,610 5,306
Page 1
Page 2
For the year ending 31 March 2023 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Stuart Boyd
Director
Mr Marc Wongsam
Director
3 October 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Subism Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07993270 . The registered office is Unit 6 Heritage Business Centre, Derby Road, Belper, Derbyshire, DE56 1SW.
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. 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:
Freehold nil
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Taxation
Income tax expense represents the sum of 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 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.
Current tax for the year is recognised in profit or loss, except when they related 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
4. Tangible Assets
Total
£
Cost
As at 1 April 2022 175,539
As at 31 March 2023 175,539
Depreciation
As at 1 April 2022 39,626
Provided during the period 2,661
As at 31 March 2023 42,287
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2023 133,252
As at 1 April 2022 135,913
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4