Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 10147052 C Sanderson E Erdelyi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10147052 2022-07-31 10147052 2023-07-31 10147052 2022-08-01 2023-07-31 10147052 frs-core:CurrentFinancialInstruments 2023-07-31 10147052 frs-core:Non-currentFinancialInstruments 2023-07-31 10147052 frs-core:PlantMachinery 2023-07-31 10147052 frs-core:PlantMachinery 2022-08-01 2023-07-31 10147052 frs-core:PlantMachinery 2022-07-31 10147052 frs-core:SharePremium 2023-07-31 10147052 frs-core:ShareCapital 2023-07-31 10147052 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 10147052 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 10147052 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 10147052 frs-bus:SmallEntities 2022-08-01 2023-07-31 10147052 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 10147052 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 10147052 frs-bus:Director1 2022-08-01 2023-07-31 10147052 frs-bus:Director2 2022-08-01 2023-07-31 10147052 frs-countries:EnglandWales 2022-08-01 2023-07-31 10147052 2021-07-31 10147052 2022-07-31 10147052 2021-08-01 2022-07-31 10147052 frs-core:CurrentFinancialInstruments 2022-07-31 10147052 frs-core:Non-currentFinancialInstruments 2022-07-31 10147052 frs-core:SharePremium 2022-07-31 10147052 frs-core:ShareCapital 2022-07-31 10147052 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 10147052
Limber Jobs Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Greenbridge Consultancy Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10147052
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,740 6,951
6,740 6,951
CURRENT ASSETS
Debtors 5 249,005 212,452
Cash at bank and in hand 401,081 928,610
650,086 1,141,062
Creditors: Amounts Falling Due Within One Year 6 (565,039 ) (645,932 )
NET CURRENT ASSETS (LIABILITIES) 85,047 495,130
TOTAL ASSETS LESS CURRENT LIABILITIES 91,787 502,081
Creditors: Amounts Falling Due After More Than One Year 7 (37,982 ) (43,534 )
NET ASSETS 53,805 458,547
CAPITAL AND RESERVES
Called up share capital 8 150 150
Share premium account 910,144 910,144
Profit and Loss Account (856,489 ) (451,747 )
SHAREHOLDERS' FUNDS 53,805 458,547
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For the year 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
C Sanderson
Director
23/04/2024
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
Limber Jobs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10147052 . The registered office is 30 St Nicholas Street, Bristol, BS1 1TG.
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.
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 33% straight line
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 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 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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 6)
7 6
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2022 16,220
Additions 3,234
As at 31 July 2023 19,454
Depreciation
As at 1 August 2022 9,269
Provided during the period 3,445
As at 31 July 2023 12,714
Net Book Value
As at 31 July 2023 6,740
As at 1 August 2022 6,951
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 247,105 210,977
Other debtors 1,900 1,475
249,005 212,452
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 5,552 5,556
Corporation tax 23,351 23,351
Other taxes and social security 255,761 321,986
Other creditors 201,390 268,304
Accruals and deferred income 53,262 1,000
Directors' loan accounts 25,723 25,735
565,039 645,932
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 37,982 43,534
37,982 43,534
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 150 150
148,369 Ordinary shares of £0.00101214574898785.
10,802 new Ordinary shares issued within the period.
9. Share options
The company has a 10% options pool allowance which is not fully utilised. The pool exists for employees of the company and at the last options round, the options were valued at nil.
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