Acorah Software Products - Accounts Production 14.3.260 false true 30 November 2022 18 November 2021 false 1 December 2022 30 November 2023 30 November 2023 13751576 Mr Daniel Yates Mrs Kerry Yates iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13751576 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 13751576 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-11-30 13751576 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-11-30 13751576 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-11-30 13751576 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-12-01 2023-11-30 13751576 frs-core:AllSubsidiaries 2022-12-01 2023-11-30 13751576 frs-core:KeyManagementPersonnel 2022-12-01 2023-11-30 13751576 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-12-01 2023-11-30 13751576 frs-core:OtherRelatedParties 2022-12-01 2023-11-30 13751576 2022-11-30 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2022-11-30 13751576 17 2021-11-18 2022-11-30 13751576 frs-core:CurrentFinancialInstruments 17 2022-11-30 13751576 frs-core:Non-currentFinancialInstruments 17 2022-11-30 13751576 18 2021-11-18 2022-11-30 13751576 frs-core:CurrentFinancialInstruments 18 2022-11-30 13751576 frs-core:Non-currentFinancialInstruments 18 2022-11-30 13751576 19 2021-11-18 2022-11-30 13751576 frs-core:CurrentFinancialInstruments 19 2022-11-30 13751576 frs-core:Non-currentFinancialInstruments 19 2022-11-30 13751576 20 2021-11-18 2022-11-30 13751576 frs-core:CurrentFinancialInstruments 20 2022-11-30 13751576 frs-core:Non-currentFinancialInstruments 20 2022-11-30 13751576 dpl-frs:Item1 2021-11-18 2022-11-30 13751576 dpl-frs:Item1 2021-11-17 13751576 dpl-frs:Item1 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item1 2021-11-18 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item1 2021-11-17 13751576 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 13751576 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-18 2022-11-30 13751576 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-18 2022-11-30 13751576 dpl-frs:Item2 2021-11-18 2022-11-30 13751576 dpl-frs:Item2 2021-11-17 13751576 dpl-frs:Item2 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item2 2021-11-18 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item2 2021-11-17 13751576 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 13751576 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-18 2022-11-30 13751576 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-18 2022-11-30 13751576 dpl-frs:Item3 2021-11-18 2022-11-30 13751576 dpl-frs:Item3 2021-11-17 13751576 dpl-frs:Item3 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item3 2021-11-18 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item3 2021-11-17 13751576 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 13751576 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-18 2022-11-30 13751576 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-18 2022-11-30 13751576 dpl-frs:Item4 2021-11-18 2022-11-30 13751576 dpl-frs:Item4 2021-11-17 13751576 dpl-frs:Item4 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item4 2021-11-18 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item4 2021-11-17 13751576 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 13751576 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-18 2022-11-30 13751576 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-18 2022-11-30 13751576 dpl-frs:Item5 2021-11-18 2022-11-30 13751576 dpl-frs:Item5 2021-11-17 13751576 dpl-frs:Item5 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item5 2021-11-18 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item5 2021-11-17 13751576 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 13751576 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-18 2022-11-30 13751576 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-18 2022-11-30 13751576 dpl-frs:Item6 2021-11-18 2022-11-30 13751576 dpl-frs:Item6 2021-11-17 13751576 dpl-frs:Item6 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item6 2021-11-18 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item6 2021-11-17 13751576 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 13751576 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-18 2022-11-30 13751576 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-18 2022-11-30 13751576 dpl-frs:Item7 2021-11-18 2022-11-30 13751576 dpl-frs:Item7 2021-11-17 13751576 dpl-frs:Item7 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item7 2021-11-18 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item7 2021-11-17 13751576 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 13751576 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-18 2022-11-30 13751576 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-18 2022-11-30 13751576 dpl-frs:Item8 2021-11-18 2022-11-30 13751576 dpl-frs:Item8 2021-11-17 13751576 dpl-frs:Item8 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item8 2021-11-18 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item8 2021-11-17 13751576 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 13751576 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-18 2022-11-30 13751576 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-18 2022-11-30 13751576 dpl-frs:Item9 2021-11-18 2022-11-30 13751576 dpl-frs:Item9 2021-11-17 13751576 dpl-frs:Item9 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item9 2021-11-18 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item9 2021-11-17 13751576 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 13751576 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-18 2022-11-30 13751576 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-18 2022-11-30 13751576 dpl-frs:Item10 2021-11-18 2022-11-30 13751576 dpl-frs:Item10 2021-11-17 13751576 dpl-frs:Item10 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item10 2021-11-18 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item10 2021-11-17 13751576 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 13751576 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-18 2022-11-30 13751576 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-18 2022-11-30 13751576 dpl-frs:Item11 2021-11-18 2022-11-30 13751576 dpl-frs:Item11 2021-11-17 13751576 dpl-frs:Item11 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item11 2021-11-18 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item11 2021-11-17 13751576 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 13751576 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-18 2022-11-30 13751576 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-18 2022-11-30 13751576 dpl-frs:Item12 2021-11-18 2022-11-30 13751576 dpl-frs:Item12 2021-11-17 13751576 dpl-frs:Item12 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item12 2021-11-18 2022-11-30 13751576 dpl-frs:CostSales dpl-frs:Item12 2021-11-17 13751576 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 13751576 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-18 2022-11-30 13751576 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-18 2022-11-30 13751576 1 2021-11-18 2022-11-30 13751576 frs-countries:EnglandWales 2021-11-18 2022-11-30
Registered number: 13751576
Ipl (Leeds) Limited
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: 13751576
30 November 2023 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,040 -
Tangible Assets 5 45,198 23,149
60,238 23,149
CURRENT ASSETS
Debtors 6 321,818 343,248
Cash at bank and in hand 27,476 16,878
349,294 360,126
Creditors: Amounts Falling Due Within One Year 7 (225,186 ) (348,668 )
NET CURRENT ASSETS (LIABILITIES) 124,108 11,458
TOTAL ASSETS LESS CURRENT LIABILITIES 184,346 34,607
Creditors: Amounts Falling Due After More Than One Year 8 (180,756 ) (17,835 )
NET ASSETS 3,590 16,772
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 3,490 16,672
SHAREHOLDERS' FUNDS 3,590 16,772
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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 Daniel Yates
Director
26/03/2024
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
Ipl (Leeds) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13751576 . The registered office is Studio 1 Elbow Rooms, 64 - 68, Call Lane, Leeds, LS1 6DT.
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. 
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The other intangibles are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
Software assets are measured at cost less accumulated amortisation and any accumulated impairment losses. Amortisation on software is provided at rates calculated to write off the cost of the assets, less their estimated residual value, over their expected useful lives on the basis of 20% straight line.
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:
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 2)
4 2
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 December 2022 -
Additions 15,040
As at 30 November 2023 15,040
Net Book Value
As at 30 November 2023 15,040
As at 1 December 2022 -
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 December 2022 26,516
Additions 51,545
Disposals (24,750 )
As at 30 November 2023 53,311
Depreciation
As at 1 December 2022 3,367
Provided during the period 7,840
Disposals (3,094 )
As at 30 November 2023 8,113
Net Book Value
As at 30 November 2023 45,198
As at 1 December 2022 23,149
The net carrying value of tangible fixed assets includes £41,800 (2022 - £21,656) in respect of assets held under finance leases or hire purchase contracts.
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6. Debtors
30 November 2023 30 November 2022
£ £
Due within one year
Trade debtors 313,246 342,898
Prepayments and accrued income 7,850 -
Other debtors 722 350
321,818 343,248
7. Creditors: Amounts Falling Due Within One Year
30 November 2023 30 November 2022
£ £
Net obligations under finance lease and hire purchase contracts 10,445 4,610
Trade creditors 105,551 179,996
Other creditors 1,583 100,589
Taxation and social security 107,607 63,473
225,186 348,668
8. Creditors: Amounts Falling Due After More Than One Year
30 November 2023 30 November 2022
£ £
Net obligations under finance lease and hire purchase contracts 30,756 17,835
Other loans 150,000 -
180,756 17,835
Other loans of £150,000 (2022 - £nil) are secured against the assets of the company.
9. Director's Disqualification
Daniel Yates, director of IPL (Leeds) Limited, was subject to a disqualification undertaking, however has been granted permission to be a director and take part in the management of the company.
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