Acorah Software Products - Accounts Production 14.3.260 false true false 1 June 2022 30 June 2023 30 June 2023 14145574 Mr Benjamin Feldman Mr Benjamin Feldman true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14145574 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 14145574 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 14145574 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 14145574 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 14145574 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-06-30 14145574 frs-core:AllSubsidiaries 2022-06-01 2023-06-30 14145574 frs-core:KeyManagementPersonnel 2022-06-01 2023-06-30 14145574 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-06-30 14145574 frs-core:OtherRelatedParties 2022-06-01 2023-06-30 14145574 2022-05-31 14145574 2023-06-30 14145574 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Registered number: 14145574
FELD COMMERCIAL LTD
Unaudited Financial Statements
For the Period 1 June 2022 to 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14145574
30 June 2023
Notes £ £
FIXED ASSETS
Investment Properties 4 544,907
544,907
CURRENT ASSETS
Debtors 5 1,500
1,500
Creditors: Amounts Falling Due Within One Year 6 (250,341 )
NET CURRENT ASSETS (LIABILITIES) (248,841 )
TOTAL ASSETS LESS CURRENT LIABILITIES 296,066
Creditors: Amounts Falling Due After More Than One Year 7 (371,515 )
NET LIABILITIES (75,449 )
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account (75,450 )
SHAREHOLDERS' FUNDS (75,449)
Page 1
Page 2
For the period ending 30 June 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 Benjamin Feldman
Director
27th February 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
FELD COMMERCIAL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14145574 . The registered office is 8 Hillcrest Avenue, London, NW11 0EN.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Investment Property
30 June 2023
£
Fair Value
As at 1 June 2022 -
Additions 544,907
As at 30 June 2023 544,907
5. Debtors
30 June 2023
£
Due within one year
Other debtors 1,500
1,500
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
30 June 2023
£
Bank loans and overdrafts 46,752
Other creditors 203,239
Accruals and deferred income 350
250,341
7. Creditors: Amounts Falling Due After More Than One Year
30 June 2023
£
Bank loans 371,515
371,515
8. Share Capital
30 June 2023
£
Allotted, Called up and fully paid 1
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Benjamin Feldman by virtue of his ownership of 100% of the issued share capital in the company.
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