Acorah Software Products - Accounts Production 14.5.501 false true 28 February 2023 1 March 2022 false 1 March 2023 29 February 2024 29 February 2024 7949334 Mrs MICHELLE WELCH iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 7949334 2023-02-28 7949334 2024-02-29 7949334 2023-03-01 2024-02-29 7949334 frs-core:CurrentFinancialInstruments 2024-02-29 7949334 frs-core:FurnitureFittings 2024-02-29 7949334 frs-core:FurnitureFittings 2023-03-01 2024-02-29 7949334 frs-core:FurnitureFittings 2023-02-28 7949334 frs-core:ShareCapital 2024-02-29 7949334 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 7949334 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 7949334 frs-bus:FilletedAccounts 2023-03-01 2024-02-29 7949334 frs-bus:SmallEntities 2023-03-01 2024-02-29 7949334 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 7949334 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 7949334 frs-core:CostValuation 2023-02-28 7949334 frs-core:CostValuation 2024-02-29 7949334 frs-core:ProvisionsForImpairmentInvestments 2023-02-28 7949334 frs-core:ProvisionsForImpairmentInvestments 2024-02-29 7949334 frs-bus:Director1 2023-03-01 2024-02-29 7949334 frs-countries:EnglandWales 2023-03-01 2024-02-29 7949334 2022-02-28 7949334 2023-02-28 7949334 2022-03-01 2023-02-28 7949334 frs-core:CurrentFinancialInstruments 2023-02-28 7949334 frs-core:ShareCapital 2023-02-28 7949334 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 7949334
THE LISTENING ROOM COUNSELLING SERVICE LTD
Unaudited Financial Statements
For The Year Ended 29 February 2024
PETER BROWN ACCOUNTANTS
A.F.A.
Kirks Folly, Church Road
Stanton upon hine Heath
Shrewsbury
Shropshire
SY4 4NF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 7949334
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 5 2,300 2,300
2,300 2,300
CURRENT ASSETS
Cash at bank and in hand 13,810 9,892
13,810 9,892
Creditors: Amounts Falling Due Within One Year 6 (14,543 ) (12,416 )
NET CURRENT ASSETS (LIABILITIES) (733 ) (2,524 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,567 (224 )
NET ASSETS/(LIABILITIES) 1,567 (224 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 1,565 (226 )
SHAREHOLDERS' FUNDS 1,567 (224)
Page 1
Page 2
For the year ending 29 February 2024 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 her 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
Mrs MICHELLE WELCH
Director
02/04/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
THE LISTENING ROOM COUNSELLING SERVICE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 7949334 . The registered office is PARKSIDE, WESTON UNDER REDCASTLE, SHREWSBURY, SHROPSHIRE, SY4 5UX.
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.
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 stated at cost less depreciation. 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%Reducing Balance Basis
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 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:
2024 2023
Sales, marketing and distribution 1 1
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 March 2023 165
As at 29 February 2024 165
Depreciation
As at 1 March 2023 165
As at 29 February 2024 165
Net Book Value
As at 29 February 2024 -
As at 1 March 2023 -
5. Investments
Other
£
Cost
As at 1 March 2023 2,300
As at 29 February 2024 2,300
Provision
As at 1 March 2023 -
As at 29 February 2024 -
Net Book Value
As at 29 February 2024 2,300
As at 1 March 2023 2,300
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 409 -
Accruals and deferred income 450 425
Director's loan account 13,684 11,991
14,543 12,416
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7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5