Acorah Software Products - Accounts Production 14.3.260 false true 31 July 2022 1 November 2021 false 1 August 2022 31 July 2023 31 July 2023 10784326 Mr Abdullah Aruk Mr George Mouktaris M.N.C. 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2022-07-31 10784326 frs-bus:OrdinaryShareClass3 2021-11-01 2022-07-31 10784326 frs-bus:OrdinaryShareClass3 2021-10-31 10784326 frs-bus:OrdinaryShareClass3 2022-07-31 10784326 frs-bus:OrdinaryShareClass4 2021-11-01 2022-07-31 10784326 frs-bus:OrdinaryShareClass4 2021-10-31 10784326 frs-bus:OrdinaryShareClass4 2022-07-31 10784326 frs-bus:OrdinaryShareClass5 2021-11-01 2022-07-31 10784326 frs-bus:OrdinaryShareClass5 2021-10-31 10784326 frs-bus:OrdinaryShareClass5 2022-07-31 10784326 frs-bus:PreferenceShareClass1 2021-11-01 2022-07-31 10784326 frs-bus:PreferenceShareClass1 2021-10-31 10784326 frs-bus:PreferenceShareClass1 2022-07-31 10784326 frs-bus:PreferenceShareClass2 2021-11-01 2022-07-31 10784326 frs-bus:PreferenceShareClass2 2021-10-31 10784326 frs-bus:PreferenceShareClass2 2022-07-31 10784326 frs-bus:PreferenceShareClass3 2021-11-01 2022-07-31 10784326 frs-bus:PreferenceShareClass3 2021-10-31 10784326 frs-bus:PreferenceShareClass3 2022-07-31 10784326 frs-bus:PreferenceShareClass4 2021-11-01 2022-07-31 10784326 frs-bus:PreferenceShareClass4 2021-10-31 10784326 frs-bus:PreferenceShareClass4 2022-07-31 10784326 frs-bus:PreferenceShareClass5 2021-11-01 2022-07-31 10784326 frs-bus:PreferenceShareClass5 2021-10-31 10784326 frs-bus:PreferenceShareClass5 2022-07-31 10784326 1 2021-11-01 2022-07-31 10784326 1 2022-07-31 10784326 1 2021-11-01 2022-07-31 10784326 frs-core:LeasedAssets 2021-11-01 2022-07-31 10784326 frs-core:OwnedAssets 2021-11-01 2022-07-31 10784326 frs-core:CurrencyRisk 2021-11-01 2022-07-31 10784326 frs-core:MarketRisk 2021-11-01 2022-07-31 10784326 frs-core:InterestRateRisk 2021-11-01 2022-07-31 10784326 frs-core:DeferredTaxation 2021-11-01 2022-07-31 10784326 frs-core:DeferredTaxation 2021-10-31 10784326 frs-core:DeferredTaxation 2022-07-31 10784326 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-07-31 10784326 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 10784326 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 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frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-07-31 10784326 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 10784326 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 10784326 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 10784326 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 10784326 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 10784326 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 10784326 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 10784326 frs-core:TaxCreditsDeferredTax 2022-07-31 10784326 frs-core:CostValuation 2021-10-31 10784326 frs-core:AdditionsToInvestments 2022-07-31 10784326 frs-core:DisposalsRepaymentsInvestments 2022-07-31 10784326 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 10784326 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 10784326 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 10784326 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 10784326 frs-core:CostValuation 2022-07-31 10784326 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 10784326 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 10784326 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 10784326 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 10784326 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 10784326 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 10784326 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 10784326 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Registered number: 10784326
Pisces Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 10784326
31 July 2023 31 July 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 90,000 90,000
Tangible Assets 5 166,544 176,798
256,544 266,798
CURRENT ASSETS
Stocks 6 4,265 3,545
Debtors 7 13,456 10,816
Cash at bank and in hand 41,896 27,694
59,617 42,055
Creditors: Amounts Falling Due Within One Year 8 (37,866 ) (65,110 )
NET CURRENT ASSETS (LIABILITIES) 21,751 (23,055 )
TOTAL ASSETS LESS CURRENT LIABILITIES 278,295 243,743
Creditors: Amounts Falling Due After More Than One Year 9 (131,953 ) (102,480 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (4,000 ) (5,400 )
NET ASSETS 142,342 135,863
CAPITAL AND RESERVES
Called up share capital 10 1,001 1,001
Income Statement 141,341 134,862
SHAREHOLDERS' FUNDS 142,342 135,863
Page 1
Page 2
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
Mr Abdullah Aruk
Director
10 January 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
Pisces Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10784326 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
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; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is not amortised to the income statement over its estimated economic life.
2.4. 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:
Leasehold over the life of the lease
Fixtures & Fittings 15% reducing balance
2.5. 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.
2.6. Taxation
The tax expense represents the sum of the corporation 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 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.
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 asset reflects 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 3)
5 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2022 90,000
As at 31 July 2023 90,000
Net Book Value
As at 31 July 2023 90,000
As at 1 August 2022 90,000
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2022 199,802 46,231 246,033
Additions - 8,349 8,349
As at 31 July 2023 199,802 54,580 254,382
Depreciation
As at 1 August 2022 49,953 19,282 69,235
Provided during the period 13,321 5,282 18,603
As at 31 July 2023 63,274 24,564 87,838
Net Book Value
As at 31 July 2023 136,528 30,016 166,544
As at 1 August 2022 149,849 26,949 176,798
6. Stocks
31 July 2023 31 July 2022
£ £
Closing stock 4,265 3,545
4,265 3,545
7. Debtors
31 July 2023 31 July 2022
£ £
Due within one year
Prepayments and accrued income 7,456 4,816
Rent deposit 6,000 6,000
13,456 10,816
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8. Creditors: Amounts Falling Due Within One Year
31 July 2023 31 July 2022
£ £
Trade creditors 11,941 14,301
Bank loans and overdrafts 5,051 5,597
Corporation tax 2,693 7,239
Other taxes and social security 460 334
VAT 14,036 9,678
Net wages 2,421 -
Dividends payable - 12,012
Directors' loan accounts 1,264 15,949
37,866 65,110
9. Creditors: Amounts Falling Due After More Than One Year
31 July 2023 31 July 2022
£ £
Bank loans 29,924 34,030
Shareholders' loan 102,029 68,450
131,953 102,480
10. Share Capital
31 July 2023 31 July 2022
£ £
Allotted, Called up and fully paid 1,001 1,001
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