Acorah Software Products - Accounts Production 14.5.601 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 03853704 Mr Paul Haughney Ms Marian Gray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03853704 2022-10-31 03853704 2023-10-31 03853704 2022-11-01 2023-10-31 03853704 frs-core:CurrentFinancialInstruments 2023-10-31 03853704 frs-core:PlantMachinery 2023-10-31 03853704 frs-core:PlantMachinery 2022-11-01 2023-10-31 03853704 frs-core:PlantMachinery 2022-10-31 03853704 frs-core:OtherReservesSubtotal 2023-10-31 03853704 frs-core:ShareCapital 2023-10-31 03853704 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 03853704 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 03853704 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 03853704 frs-bus:SmallEntities 2022-11-01 2023-10-31 03853704 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 03853704 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 03853704 frs-bus:Director1 2022-11-01 2023-10-31 03853704 frs-bus:CompanySecretary1 2022-11-01 2023-10-31 03853704 frs-countries:EnglandWales 2022-11-01 2023-10-31 03853704 2021-10-31 03853704 2022-10-31 03853704 2021-11-01 2022-10-31 03853704 frs-core:CurrentFinancialInstruments 2022-10-31 03853704 frs-core:OtherReservesSubtotal 2022-10-31 03853704 frs-core:ShareCapital 2022-10-31 03853704 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 03853704
Phocus Data Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Definitive Accountancy
3 Claridge Close
Shrivenham
Swindon
Oxfordshire
SN6 8FY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03853704
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,747 2,055
1,747 2,055
CURRENT ASSETS
Cash at bank and in hand - 181
- 181
Creditors: Amounts Falling Due Within One Year 6 (13,809 ) (3,811 )
NET CURRENT ASSETS (LIABILITIES) (13,809 ) (3,630 )
TOTAL ASSETS LESS CURRENT LIABILITIES (12,062 ) (1,575 )
NET LIABILITIES (12,062 ) (1,575 )
CAPITAL AND RESERVES
Called up share capital 7 1,055 1,055
Other reserves 11,114 11,114
Profit and Loss Account (24,231 ) (13,744 )
SHAREHOLDERS' FUNDS (12,062) (1,575)
Page 1
Page 2
For the year ending 31 October 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 Paul Haughney
Director
15/04/2024
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
Phocus Data Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03853704 . The registered office is 9 Carrington Avenue, Borehamwood, WD6 2EZ.
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 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:
Plant & Machinery 15%
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2022 34,876
As at 31 October 2023 34,876
Depreciation
As at 1 November 2022 32,821
Provided during the period 308
As at 31 October 2023 33,129
Net Book Value
As at 31 October 2023 1,747
As at 1 November 2022 2,055
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 289 21
Other taxes and social security - 74
Accruals and deferred income 1,049 915
Director's loan account 12,471 2,801
13,809 3,811
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,055 1,055
8. Dividends
No other distributions have been paid in the current year
9. Related Party Transactions
Mr Paul Haughney

Mr Paul Haughney

At the beginning of the year the balance owing to the director amounted to £2,801. During the year the director advanced £9,670. The amount due to the director at the year end is £12,471.
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