Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 13249799 Mr Matthew Hodkinson Mr Matthew Hodkinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13249799 2022-12-31 13249799 2023-12-31 13249799 2023-01-01 2023-12-31 13249799 frs-core:CurrentFinancialInstruments 2023-12-31 13249799 frs-core:Non-currentFinancialInstruments 2023-12-31 13249799 frs-core:ComputerEquipment 2023-12-31 13249799 frs-core:ComputerEquipment 2023-01-01 2023-12-31 13249799 frs-core:ComputerEquipment 2022-12-31 13249799 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 13249799 frs-core:OtherResidualIntangibleAssets 2023-12-31 13249799 frs-core:OtherResidualIntangibleAssets 2022-12-31 13249799 frs-core:SharePremium 2023-12-31 13249799 frs-core:ShareCapital 2023-12-31 13249799 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13249799 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13249799 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13249799 frs-bus:SmallEntities 2023-01-01 2023-12-31 13249799 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13249799 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13249799 frs-bus:Director1 2023-01-01 2023-12-31 13249799 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 13249799 1 2023-01-01 2023-12-31 13249799 frs-countries:EnglandWales 2023-01-01 2023-12-31 13249799 2021-12-31 13249799 2022-12-31 13249799 2022-01-01 2022-12-31 13249799 frs-core:CurrentFinancialInstruments 2022-12-31 13249799 frs-core:Non-currentFinancialInstruments 2022-12-31 13249799 frs-core:SharePremium 2022-12-31 13249799 frs-core:ShareCapital 2022-12-31 13249799 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13249799 1 2022-01-01 2022-12-31
Registered number: 13249799
Total Growth Ownership Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13249799
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 608 1,464
608 1,464
CURRENT ASSETS
Debtors 6 5,330 22,653
Cash at bank and in hand 68,208 84,561
73,538 107,214
Creditors: Amounts Falling Due Within One Year 7 (39,112 ) (30,029 )
NET CURRENT ASSETS (LIABILITIES) 34,426 77,185
TOTAL ASSETS LESS CURRENT LIABILITIES 35,034 78,649
Creditors: Amounts Falling Due After More Than One Year 8 (32,701 ) (48,361 )
NET ASSETS 2,333 30,288
CAPITAL AND RESERVES
Called up share capital 1 1
Share premium account - 30,000
Profit and Loss Account 2,332 287
SHAREHOLDERS' FUNDS 2,333 30,288
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For the year ending 31 December 2023 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 his 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 Matthew Hodkinson
Director
15 April 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Total Growth Ownership Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 13249799 . The registered office is 3a The Quadrant Courtyard, Quadrant Way, Weybridge, Surrey, England, KT13 8DR.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are digital intangible assets held at cost. It has been fully amortised. 
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:
Computer equipment 33% on 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 hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and 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. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.7. Foreign Currencies
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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2.8. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
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.
3. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 3 2
3 2
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 41,745
As at 31 December 2023 41,745
Amortisation
As at 1 January 2023 41,745
As at 31 December 2023 41,745
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5. Tangible Assets
Computer equipment
£
Cost
As at 1 January 2023 3,250
Additions 233
As at 31 December 2023 3,483
Depreciation
As at 1 January 2023 1,786
Provided during the period 1,089
As at 31 December 2023 2,875
Net Book Value
As at 31 December 2023 608
As at 1 January 2023 1,464
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 212 22,653
Other debtors 5,118 -
5,330 22,653
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 561 6,622
Bank loans and overdrafts 24,196 -
Other creditors 5,463 3,588
Taxation and social security 8,892 19,819
39,112 30,029
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 32,635 -
Other creditors 66 48,361
32,701 48,361
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9. Share Reduction
During the year the directors undertook a Share Reduction. The result was £30,000 transferred from Share Premium to the Profit and Loss Reserve.
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