Acorah Software Products - Accounts Production 14.3.260 false true true 31 December 2022 18 May 2022 false 28 February 2024 1 January 2023 31 December 2023 31 December 2023 14114623 Ms Natalie Albazi Jelveh Mr Anders Hamnes Goodwille Limited Oneflow AB 12A Gavlegatan, Stockholm, 11330 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14114623 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 14114623 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 14114623 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 14114623 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 14114623 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-01-01 2023-12-31 14114623 frs-core:AllSubsidiaries 2023-01-01 2023-12-31 14114623 frs-core:KeyManagementPersonnel 2023-01-01 2023-12-31 14114623 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-01-01 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2023-12-31 14114623 dpl-frs:DistributionCosts dpl-frs:Item6 2023-01-01 2023-12-31 14114623 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2023-01-01 2023-12-31 14114623 dpl-frs:Item7 2023-01-01 2023-12-31 14114623 dpl-frs:Item7 2022-12-31 14114623 dpl-frs:Item7 2023-12-31 14114623 dpl-frs:CostSales dpl-frs:Item7 2023-01-01 2023-12-31 14114623 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 14114623 dpl-frs:CostSales dpl-frs:Item7 2023-12-31 14114623 dpl-frs:DistributionCosts dpl-frs:Item7 2023-01-01 2023-12-31 14114623 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-01-01 2023-12-31 14114623 dpl-frs:Item8 2023-01-01 2023-12-31 14114623 dpl-frs:Item8 2022-12-31 14114623 dpl-frs:Item8 2023-12-31 14114623 dpl-frs:CostSales dpl-frs:Item8 2023-01-01 2023-12-31 14114623 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 14114623 dpl-frs:CostSales dpl-frs:Item8 2023-12-31 14114623 dpl-frs:DistributionCosts dpl-frs:Item8 2023-01-01 2023-12-31 14114623 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-01-01 2023-12-31 14114623 dpl-frs:Item9 2023-01-01 2023-12-31 14114623 dpl-frs:Item9 2022-12-31 14114623 dpl-frs:Item9 2023-12-31 14114623 dpl-frs:CostSales dpl-frs:Item9 2023-01-01 2023-12-31 14114623 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 14114623 dpl-frs:CostSales dpl-frs:Item9 2023-12-31 14114623 dpl-frs:DistributionCosts dpl-frs:Item9 2023-01-01 2023-12-31 14114623 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-01-01 2023-12-31 14114623 dpl-frs:Item10 2023-01-01 2023-12-31 14114623 dpl-frs:Item10 2022-12-31 14114623 dpl-frs:Item10 2023-12-31 14114623 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 14114623 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 14114623 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 14114623 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 14114623 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 14114623 dpl-frs:Item11 2023-01-01 2023-12-31 14114623 dpl-frs:Item11 2022-12-31 14114623 dpl-frs:Item11 2023-12-31 14114623 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 14114623 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 14114623 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 14114623 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 14114623 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 14114623 dpl-frs:Item12 2023-01-01 2023-12-31 14114623 dpl-frs:Item12 2022-12-31 14114623 dpl-frs:Item12 2023-12-31 14114623 dpl-frs:CostSales dpl-frs:Item12 2023-01-01 2023-12-31 14114623 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 14114623 dpl-frs:CostSales dpl-frs:Item12 2023-12-31 14114623 dpl-frs:DistributionCosts dpl-frs:Item12 2023-01-01 2023-12-31 14114623 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-01-01 2023-12-31 14114623 1 2023-01-01 2023-12-31 14114623 frs-countries:EnglandWales 2023-01-01 2023-12-31 14114623 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-17 14114623 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 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2022-05-18 2022-12-31 14114623 frs-bus:OrdinaryShareClass2 2022-05-17 14114623 frs-bus:OrdinaryShareClass2 2022-12-31 14114623 frs-bus:OrdinaryShareClass3 2022-05-18 2022-12-31 14114623 frs-bus:OrdinaryShareClass3 2022-05-17 14114623 frs-bus:OrdinaryShareClass3 2022-12-31 14114623 frs-bus:OrdinaryShareClass4 2022-05-18 2022-12-31 14114623 frs-bus:OrdinaryShareClass4 2022-05-17 14114623 frs-bus:OrdinaryShareClass4 2022-12-31 14114623 frs-bus:OrdinaryShareClass5 2022-05-18 2022-12-31 14114623 frs-bus:OrdinaryShareClass5 2022-05-17 14114623 frs-bus:OrdinaryShareClass5 2022-12-31 14114623 frs-bus:PreferenceShareClass1 2022-05-18 2022-12-31 14114623 frs-bus:PreferenceShareClass1 2022-05-17 14114623 frs-bus:PreferenceShareClass1 2022-12-31 14114623 frs-bus:PreferenceShareClass2 2022-05-18 2022-12-31 14114623 frs-bus:PreferenceShareClass2 2022-05-17 14114623 frs-bus:PreferenceShareClass2 2022-12-31 14114623 frs-bus:PreferenceShareClass3 2022-05-18 2022-12-31 14114623 frs-bus:PreferenceShareClass3 2022-05-17 14114623 frs-bus:PreferenceShareClass3 2022-12-31 14114623 frs-bus:PreferenceShareClass4 2022-05-18 2022-12-31 14114623 frs-bus:PreferenceShareClass4 2022-05-17 14114623 frs-bus:PreferenceShareClass4 2022-12-31 14114623 frs-bus:PreferenceShareClass5 2022-05-18 2022-12-31 14114623 frs-bus:PreferenceShareClass5 2022-05-17 14114623 frs-bus:PreferenceShareClass5 2022-12-31 14114623 1 2022-05-18 2022-12-31 14114623 1 2022-12-31 14114623 1 2022-05-18 2022-12-31 14114623 frs-core:LeasedAssets 2022-05-18 2022-12-31 14114623 frs-core:OwnedAssets 2022-05-18 2022-12-31 14114623 frs-core:CurrencyRisk 2022-05-18 2022-12-31 14114623 frs-core:MarketRisk 2022-05-18 2022-12-31 14114623 frs-core:InterestRateRisk 2022-05-18 2022-12-31 14114623 frs-core:DeferredTaxation 2022-05-18 2022-12-31 14114623 frs-core:DeferredTaxation 2022-05-17 14114623 frs-core:DeferredTaxation 2022-12-31 14114623 frs-core:OtherProvisionsContingentLiabilities 2022-05-18 2022-12-31 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Registered number: 14114623
Oneflow England Limited
Financial Statements
For The Year Ended 31 December 2023
Goodwille Limited
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—5
Page 1
Balance Sheet
Registered number: 14114623
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,493 6,538
7,493 6,538
CURRENT ASSETS
Debtors 5 82,020 58,194
Cash at bank and in hand 20,767 4,795
102,787 62,989
Creditors: Amounts Falling Due Within One Year 6 (71,825 ) (53,788 )
NET CURRENT ASSETS (LIABILITIES) 30,962 9,201
TOTAL ASSETS LESS CURRENT LIABILITIES 38,455 15,739
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,873 ) (1,242 )
NET ASSETS 36,582 14,497
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 36,581 14,496
SHAREHOLDERS' FUNDS 36,582 14,497
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 Anders Hamnes
Director
28/02/2024
The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Oneflow England Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14114623 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.
Principal Activity
The company's principal activity continues to be that of software development for a subscription based software used for digitial contracts.
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.
The prior year figures are unaudited.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Oneflow England Limited is dependent on support from its parent company, Oneflow AB, to sustain its operations and meet its financial obligations.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Directors' opinion there are no significant judgements or key sources of estimation uncertainty.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable for the provision of services
in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
2.5. 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:
Computer Equipment 33% Straight Line
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 2
Page 3
2.8. 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Debtors
Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amounts due from customers for services performed in the ordinary course of business.
2.11. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.12. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
2.13. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.14. Disclosure of Long or Short Period
The company was incorporated on 18 May 2022 and the first accounting period was shortened to end on 31 December 2022, the comparatives therefore relate to the shorter period of 18 May 2022 to 31 December 2022. The current period relates to the full year ending 31 December 2023.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 6)
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 7,928
Additions 5,223
As at 31 December 2023 13,151
Depreciation
As at 1 January 2023 1,390
Provided during the period 4,268
As at 31 December 2023 5,658
Net Book Value
As at 31 December 2023 7,493
As at 1 January 2023 6,538
5. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Prepayments and accrued income 29,939 36,748
Other debtors 22,800 -
VAT 29,281 21,446
82,020 58,194
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Trade creditors 2,131 2,136
Corporation tax 6,473 1,685
Other taxes and social security 8,937 14,700
Accruals and deferred income 10,999 2,500
Amounts owed to parent undertaking 43,285 32,767
71,825 53,788
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7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 December 2023 31 December 2022
£ £
Not later than one year 68,000 39,000
68,000 39,000
8. Dividends
No dividends were proposed or paid during the current year or previous period. 
9. Related Party Transactions
The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Oneflow AB . Oneflow AB was incorporated in Sweden. Copies of the group accounts may be obtained from the secretary, 12A Gavlegatan, Stockholm, 11330 . The ultimate controlling party is Oneflow AB who controls 100% of the shares of Oneflow England Limited .
11. Audit Information
The auditors report on the account of Oneflow England Limited for the year ended 31 December 2023 was unqualified
The auditor's report was signed by David Wheeler (Senior Statutory Auditor) for and on behalf of Bourner Bullock Chartered Accountants , Statutory Auditor
Bourner Bullock Chartered Accountants
114 St Martin's Lane
London
WC2N 4BE
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