Acorah Software Products - Accounts Production 14.3.260 false true 30 November 2022 4 November 2021 false 1 December 2022 30 November 2023 30 November 2023 13723275 Mr Jesal Dosa Mr Trevor Morris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13723275 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 13723275 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-11-30 13723275 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-11-30 13723275 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-11-30 13723275 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-12-01 2023-11-30 13723275 frs-core:AllSubsidiaries 2022-12-01 2023-11-30 13723275 frs-core:KeyManagementPersonnel 2022-12-01 2023-11-30 13723275 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-12-01 2023-11-30 13723275 frs-core:OtherRelatedParties 2022-12-01 2023-11-30 13723275 2022-11-30 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frs-bus:PreferenceShareClass4 2022-11-30 13723275 frs-bus:PreferenceShareClass5 2021-11-04 2022-11-30 13723275 frs-bus:PreferenceShareClass5 2021-11-03 13723275 frs-bus:PreferenceShareClass5 2022-11-30 13723275 1 2021-11-04 2022-11-30 13723275 1 2022-11-30 13723275 1 2021-11-04 2022-11-30 13723275 frs-core:LeasedAssets 2021-11-04 2022-11-30 13723275 frs-core:OwnedAssets 2021-11-04 2022-11-30 13723275 frs-core:CurrencyRisk 2021-11-04 2022-11-30 13723275 frs-core:MarketRisk 2021-11-04 2022-11-30 13723275 frs-core:InterestRateRisk 2021-11-04 2022-11-30 13723275 frs-core:DeferredTaxation 2021-11-04 2022-11-30 13723275 frs-core:DeferredTaxation 2021-11-03 13723275 frs-core:DeferredTaxation 2022-11-30 13723275 frs-core:OtherProvisionsContingentLiabilities 2021-11-04 2022-11-30 13723275 frs-core:OtherProvisionsContingentLiabilities 2021-11-03 13723275 frs-core:OtherProvisionsContingentLiabilities 2022-11-30 13723275 frs-core:ProvisionsDeferredTax 2022-11-30 13723275 frs-core:OtherDeferredTax 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Registered number: 13723275
Third Wave Identity Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13723275
30 November 2023 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,798 8,970
8,798 8,970
CURRENT ASSETS
Debtors 5 10,900 176,070
Cash at bank and in hand 676,360 270,545
687,260 446,615
Creditors: Amounts Falling Due Within One Year 6 (170,001 ) (134,360 )
NET CURRENT ASSETS (LIABILITIES) 517,259 312,255
TOTAL ASSETS LESS CURRENT LIABILITIES 526,057 321,225
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (2,200 ) -
NET ASSETS 523,857 321,225
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 523,855 321,223
SHAREHOLDERS' FUNDS 523,857 321,225
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For the year ending 30 November 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.
On behalf of the board
Mr Jesal Dosa
Director
Mr Trevor Morris
Director
18/02/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Third Wave Identity Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13723275 . The registered office is Jubilee House, East Beach, Lytham St.Annes, Lancashire, FY8 5FT.
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:
Fixtures & Fittings 25%
Computer Equipment 33%
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments; and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measure at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividend payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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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. Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.7. Employee Benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The costs of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 3)
10 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 212 9,745 9,957
Additions - 4,066 4,066
As at 30 November 2023 212 13,811 14,023
Depreciation
As at 1 December 2022 39 948 987
Provided during the period 54 4,184 4,238
As at 30 November 2023 93 5,132 5,225
Net Book Value
As at 30 November 2023 119 8,679 8,798
As at 1 December 2022 173 8,797 8,970
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5. Debtors
30 November 2023 30 November 2022
£ £
Due within one year
Trade debtors 5,460 169,950
Prepayments and accrued income 562 118
Other debtors 4,878 6,002
10,900 176,070
6. Creditors: Amounts Falling Due Within One Year
30 November 2023 30 November 2022
£ £
Corporation tax - 73,218
Other taxes and social security 164,336 54,506
Other creditors 5,665 6,636
170,001 134,360
7. Deferred Taxation
The provision for deferred tax is made up as follows:
30 November 2023 30 November 2022
£ £
Other timing differences 2,200 -
8. Share Capital
30 November 2023 30 November 2022
£ £
Allotted, Called up and fully paid 2 2
9. Transition to FRS 102
This year the company has transitioned to FRS 102 from FRS 105.
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