Acorah Software Products - Accounts Production 14.3.260 false true 31 August 2022 26 August 2021 false 1 September 2022 31 August 2023 31 August 2023 13588079 Mr Alex Gilbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13588079 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 13588079 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 13588079 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 13588079 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 13588079 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 13588079 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 13588079 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 13588079 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 13588079 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 13588079 2022-08-31 13588079 2023-08-31 13588079 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2022-08-31 13588079 frs-bus:OrdinaryShareClass5 2021-08-26 2022-08-31 13588079 frs-bus:OrdinaryShareClass5 2021-08-25 13588079 frs-bus:OrdinaryShareClass5 2022-08-31 13588079 frs-bus:PreferenceShareClass1 2021-08-26 2022-08-31 13588079 frs-bus:PreferenceShareClass1 2021-08-25 13588079 frs-bus:PreferenceShareClass1 2022-08-31 13588079 frs-bus:PreferenceShareClass2 2021-08-26 2022-08-31 13588079 frs-bus:PreferenceShareClass2 2021-08-25 13588079 frs-bus:PreferenceShareClass2 2022-08-31 13588079 frs-bus:PreferenceShareClass3 2021-08-26 2022-08-31 13588079 frs-bus:PreferenceShareClass3 2021-08-25 13588079 frs-bus:PreferenceShareClass3 2022-08-31 13588079 frs-bus:PreferenceShareClass4 2021-08-26 2022-08-31 13588079 frs-bus:PreferenceShareClass4 2021-08-25 13588079 frs-bus:PreferenceShareClass4 2022-08-31 13588079 frs-bus:PreferenceShareClass5 2021-08-26 2022-08-31 13588079 frs-bus:PreferenceShareClass5 2021-08-25 13588079 frs-bus:PreferenceShareClass5 2022-08-31 13588079 1 2021-08-26 2022-08-31 13588079 1 2022-08-31 13588079 1 2021-08-26 2022-08-31 13588079 frs-core:LeasedAssets 2021-08-26 2022-08-31 13588079 frs-core:OwnedAssets 2021-08-26 2022-08-31 13588079 frs-core:CurrencyRisk 2021-08-26 2022-08-31 13588079 frs-core:MarketRisk 2021-08-26 2022-08-31 13588079 frs-core:InterestRateRisk 2021-08-26 2022-08-31 13588079 frs-core:DeferredTaxation 2021-08-26 2022-08-31 13588079 frs-core:DeferredTaxation 2021-08-25 13588079 frs-core:DeferredTaxation 2022-08-31 13588079 frs-core:OtherProvisionsContingentLiabilities 2021-08-26 2022-08-31 13588079 frs-core:OtherProvisionsContingentLiabilities 2021-08-25 13588079 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 13588079 frs-core:ProvisionsDeferredTax 2022-08-31 13588079 frs-core:OtherDeferredTax 2022-08-31 13588079 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 13588079 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 13588079 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-08-31 13588079 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-26 2022-08-31 13588079 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-25 13588079 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-08-31 13588079 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-26 2022-08-31 13588079 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-25 13588079 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-08-31 13588079 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-26 2022-08-31 13588079 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-25 13588079 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-08-31 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Registered number: 13588079
ALG Watford Ltd
Financial Statements
For The Year Ended 31 August 2023
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of ALG Watford Ltd For The Year Ended 31 August 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of ALG Watford Ltd which comprise the Profit and Loss Account, the Balance Sheet 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 director of ALG Watford Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of ALG Watford Ltd and state those matters that we have agreed to state to the director of ALG Watford 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 ALG Watford Ltd and its director as a body for our work or for this report.
It is your duty to ensure that ALG Watford 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 ALG Watford Ltd . You consider that ALG Watford 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 ALG Watford 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
12th February 2024
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
Balance Sheet
Registered number: 13588079
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,125 10,012
8,125 10,012
CURRENT ASSETS
Debtors 1,763 4,130
Cash at bank and in hand 9,752 3,636
11,515 7,766
Creditors: Amounts Falling Due Within One Year (19,629 ) (17,766 )
NET CURRENT ASSETS (LIABILITIES) (8,114 ) (10,000 )
TOTAL ASSETS LESS CURRENT LIABILITIES 11 12
NET ASSETS 11 12
CAPITAL AND RESERVES
Called up share capital 11 11
Profit and Loss Account - 1
SHAREHOLDERS' FUNDS 11 12
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Page 3
For the year ending 31 August 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 Alex Gilbert
Director
12th February 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
ALG Watford Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13588079 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1QX.
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.
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.
2.3. 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:
Plant & Machinery 25% Reducing balance
Motor Vehicles 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: 1 (2022: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2022 5,850 7,500 13,350
Additions 820 - 820
As at 31 August 2023 6,670 7,500 14,170
Depreciation
As at 1 September 2022 1,463 1,875 3,338
Provided during the period 1,301 1,406 2,707
As at 31 August 2023 2,764 3,281 6,045
Net Book Value
As at 31 August 2023 3,906 4,219 8,125
As at 1 September 2022 4,387 5,625 10,012
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