Acorah Software Products - Accounts Production 14.5.601 false true false 22 July 2022 31 July 2023 31 July 2023 14250086 Mr Jomy Jose Mangalathu Mr Jacques De Cock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14250086 2022-07-21 14250086 2023-07-31 14250086 2022-07-22 2023-07-31 14250086 frs-core:CurrentFinancialInstruments 2023-07-31 14250086 frs-core:Non-currentFinancialInstruments 2023-07-31 14250086 frs-core:ShareCapital 2023-07-31 14250086 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 14250086 frs-bus:PrivateLimitedCompanyLtd 2022-07-22 2023-07-31 14250086 frs-bus:FilletedAccounts 2022-07-22 2023-07-31 14250086 frs-bus:SmallEntities 2022-07-22 2023-07-31 14250086 frs-bus:AuditExempt-NoAccountantsReport 2022-07-22 2023-07-31 14250086 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-22 2023-07-31 14250086 frs-core:UnlistedNon-exchangeTraded 2023-07-31 14250086 frs-core:UnlistedNon-exchangeTraded 2022-07-21 14250086 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-21 14250086 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14250086 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 14250086 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-21 14250086 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 14250086 frs-bus:Director1 2022-07-22 2023-07-31 14250086 frs-bus:Director1 2022-07-21 14250086 frs-bus:Director1 2023-07-31 14250086 frs-bus:Director2 2022-07-22 2023-07-31 14250086 frs-bus:Director2 2022-07-21 14250086 frs-bus:Director2 2023-07-31 14250086 frs-countries:EnglandWales 2022-07-22 2023-07-31
Registered number: 14250086
Learnfluid Ltd
Financial Statements
For the Period 22 July 2022 to 31 July 2023
Outsourced ACC Ltd
High Street Centre, 137-139 High Street
Beckenham
Kent
BR3 1AG
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14250086
31 July 2023
Notes £ £
FIXED ASSETS
Investments 4 1,032
1,032
CURRENT ASSETS
Debtors 5 17,699
Cash at bank and in hand 32,821
50,520
Creditors: Amounts Falling Due Within One Year 6 (8,703 )
NET CURRENT ASSETS (LIABILITIES) 41,817
TOTAL ASSETS LESS CURRENT LIABILITIES 42,849
Creditors: Amounts Falling Due After More Than One Year 7 (100,000 )
NET LIABILITIES (57,151 )
CAPITAL AND RESERVES
Called up share capital 8 650
Profit and Loss Account (57,801 )
SHAREHOLDERS' FUNDS (57,151)
Page 1
Page 2
For the period 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 Profit and Loss Account.
On behalf of the board
Mr Jomy Jose Mangalathu
Director
15th January 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
Learnfluid Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14250086 . The registered office is 137-139 High Street, Beckenham, Kent, BR3 1AG.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Investments
Unlisted
£
Cost
As at 22 July 2022 -
Additions 1,032
As at 31 July 2023 1,032
Provision
As at 22 July 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 1,032
As at 22 July 2022 -
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Page 4
5. Debtors
31 July 2023
£
Due within one year
Trade debtors 6,897
Other debtors 10,802
17,699
6. Creditors: Amounts Falling Due Within One Year
31 July 2023
£
Other creditors 1,000
Taxation and social security 7,703
8,703
7. Creditors: Amounts Falling Due After More Than One Year
31 July 2023
£
Other creditors 100,000
100,000
8. Share Capital
31 July 2023
£
Allotted, Called up and fully paid 650
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 22 July 2022 Amounts advanced Amounts repaid Amounts written off As at 31 July 2023
£ £ £ £ £
Mr Jomy Jose Mangalathu - 4,730 4,730 - -
Mr Jacques De Cock - 65 65 - -
The above loan is unsecured, interest free and repayable on demand.
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