Acorah Software Products - Accounts Production 14.3.260 false true true 31 July 2022 22 June 2021 false 1 August 2022 31 July 2023 31 July 2023 13470744 Mark Bedding Paul Thompson Jee Ming Doh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13470744 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 13470744 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 13470744 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 13470744 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 13470744 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 13470744 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 13470744 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 13470744 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 13470744 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 13470744 2022-07-31 13470744 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2021-06-22 2022-07-31 13470744 frs-bus:OrdinaryShareClass2 2021-06-21 13470744 frs-bus:OrdinaryShareClass2 2022-07-31 13470744 frs-bus:OrdinaryShareClass3 2021-06-22 2022-07-31 13470744 frs-bus:OrdinaryShareClass3 2021-06-21 13470744 frs-bus:OrdinaryShareClass3 2022-07-31 13470744 frs-bus:OrdinaryShareClass4 2021-06-22 2022-07-31 13470744 frs-bus:OrdinaryShareClass4 2021-06-21 13470744 frs-bus:OrdinaryShareClass4 2022-07-31 13470744 frs-bus:OrdinaryShareClass5 2021-06-22 2022-07-31 13470744 frs-bus:OrdinaryShareClass5 2021-06-21 13470744 frs-bus:OrdinaryShareClass5 2022-07-31 13470744 frs-bus:PreferenceShareClass1 2021-06-22 2022-07-31 13470744 frs-bus:PreferenceShareClass1 2021-06-21 13470744 frs-bus:PreferenceShareClass1 2022-07-31 13470744 frs-bus:PreferenceShareClass2 2021-06-22 2022-07-31 13470744 frs-bus:PreferenceShareClass2 2021-06-21 13470744 frs-bus:PreferenceShareClass2 2022-07-31 13470744 frs-bus:PreferenceShareClass3 2021-06-22 2022-07-31 13470744 frs-bus:PreferenceShareClass3 2021-06-21 13470744 frs-bus:PreferenceShareClass3 2022-07-31 13470744 frs-bus:PreferenceShareClass4 2021-06-22 2022-07-31 13470744 frs-bus:PreferenceShareClass4 2021-06-21 13470744 frs-bus:PreferenceShareClass4 2022-07-31 13470744 frs-bus:PreferenceShareClass5 2021-06-22 2022-07-31 13470744 frs-bus:PreferenceShareClass5 2021-06-21 13470744 frs-bus:PreferenceShareClass5 2022-07-31 13470744 1 2021-06-22 2022-07-31 13470744 1 2022-07-31 13470744 1 2021-06-22 2022-07-31 13470744 frs-core:LeasedAssets 2021-06-22 2022-07-31 13470744 frs-core:OwnedAssets 2021-06-22 2022-07-31 13470744 frs-core:CurrencyRisk 2021-06-22 2022-07-31 13470744 frs-core:MarketRisk 2021-06-22 2022-07-31 13470744 frs-core:InterestRateRisk 2021-06-22 2022-07-31 13470744 frs-core:DeferredTaxation 2021-06-22 2022-07-31 13470744 frs-core:DeferredTaxation 2021-06-21 13470744 frs-core:DeferredTaxation 2022-07-31 13470744 frs-core:OtherProvisionsContingentLiabilities 2021-06-22 2022-07-31 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frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 13470744 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-22 2022-07-31 13470744 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-21 13470744 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 13470744 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 13470744 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 13470744 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 13470744 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 13470744 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 13470744 frs-core:TaxCreditsDeferredTax 2022-07-31 13470744 frs-core:CostValuation 2021-06-21 13470744 frs-core:AdditionsToInvestments 2022-07-31 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Registered number: 13470744
Aviary Developments Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Statement of Financial Position 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Aviary Developments Ltd For The Year Ended 31 July 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Aviary Developments Ltd which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Aviary Developments Ltd , as a body, in accordance with the terms of our engagement letter dated 07 September 2021. Our work has been undertaken solely to prepare for your approval the accounts of Aviary Developments Ltd and state those matters that we have agreed to state to the directors of Aviary Developments Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aviary Developments Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Aviary Developments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Aviary Developments Ltd . You consider that Aviary Developments Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Aviary Developments Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
12/02/2024
FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
Page 1
Page 2
Statement of Financial Position
Registered number: 13470744
31 July 2023 31 July 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 345,055 88,014
Debtors 5 188,185 108,384
Cash at bank and in hand 275,898 131,798
809,138 328,196
Creditors: Amounts Falling Due Within One Year 6 (2,042,638 ) (911,148 )
NET CURRENT ASSETS (LIABILITIES) (1,233,500 ) (582,952 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,233,500 ) (582,952 )
PROVISIONS FOR LIABILITIES
Provisions For Charges 304,821 109,623
NET LIABILITIES (928,679 ) (473,329 )
CAPITAL AND RESERVES
Called up share capital 7 400 400
Income Statement (929,079 ) (473,729 )
SHAREHOLDERS' FUNDS (928,679) (473,329)
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 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 Income Statement.
On behalf of the board
Mark Bedding
Director
Paul Thompson
Director
08/02/2024
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
Aviary Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13470744 . The registered office is 16 Heronsgate Trading Estate, Paycocke Road, Basildon, Essex, SS14 3EU.
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. Going Concern Disclosure
The company has the continued support of the directors and therefore the accounts have been prepared on a going concern basis.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 6)
7 6
Page 3
Page 4
4. Stocks
31 July 2023 31 July 2022
£ £
Work in progress 345,055 88,014
345,055 88,014
5. Debtors
31 July 2023 31 July 2022
£ £
Due within one year
Amounts recoverable on contracts 32,424 36,126
Other debtors 155,761 57,459
VAT - 14,799
188,185 108,384
6. Creditors: Amounts Falling Due Within One Year
31 July 2023 31 July 2022
£ £
Trade creditors 642,291 140,779
Other taxes and social security 21,424 19,109
Other creditors 1,378,923 751,260
2,042,638 911,148
7. Share Capital
31 July 2023 31 July 2022
£ £
Allotted, Called up and fully paid 400 400
8. Related Party Transactions
D2P Capital LtdA company with common shareholders and directors.Included in other creditors is an amount owed to D2P Capital Ltd of £1,011,574.

D2P Capital Ltd

A company with common shareholders and directors.

Included in other creditors is an amount owed to D2P Capital Ltd of £1,011,574.

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