Acorah Software Products - Accounts Production 15.0.400 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 11645632 Mr Desmond Rodney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11645632 2022-10-31 11645632 2023-10-31 11645632 2022-11-01 2023-10-31 11645632 frs-core:CurrentFinancialInstruments 2023-10-31 11645632 frs-core:FurnitureFittings 2023-10-31 11645632 frs-core:FurnitureFittings 2022-11-01 2023-10-31 11645632 frs-core:FurnitureFittings 2022-10-31 11645632 frs-core:ShareCapital 2023-10-31 11645632 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 11645632 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11645632 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 11645632 frs-bus:SmallEntities 2022-11-01 2023-10-31 11645632 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 11645632 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 11645632 frs-bus:Director1 2022-11-01 2023-10-31 11645632 frs-core:CurrentFinancialInstruments 1 2023-10-31 11645632 frs-countries:EnglandWales 2022-11-01 2023-10-31 11645632 2021-10-31 11645632 2022-10-31 11645632 2021-11-01 2022-10-31 11645632 frs-core:CurrentFinancialInstruments 2022-10-31 11645632 frs-core:ShareCapital 2022-10-31 11645632 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 11645632 frs-core:CurrentFinancialInstruments 1 2022-10-31
Registered number: 11645632
ABA Pro Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
D S Burge & Co Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11645632
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 90 180
90 180
CURRENT ASSETS
Stocks 5 15,798 15,798
Debtors 6 2,850 2,600
Cash at bank and in hand 3,921 5,580
22,569 23,978
Creditors: Amounts Falling Due Within One Year 7 (60,246 ) (48,742 )
NET CURRENT ASSETS (LIABILITIES) (37,677 ) (24,764 )
TOTAL ASSETS LESS CURRENT LIABILITIES (37,587 ) (24,584 )
NET LIABILITIES (37,587 ) (24,584 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (37,687 ) (24,684 )
SHAREHOLDERS' FUNDS (37,587) (24,584)
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 Desmond Rodney
Director
23/07/2024
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
ABA Pro Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11645632 . The registered office is 1A Old Town, Croydon, CR0 1AU.
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.
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:
Fixtures & Fittings over 5 years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2022 450
As at 31 October 2023 450
Depreciation
As at 1 November 2022 270
Provided during the period 90
As at 31 October 2023 360
Net Book Value
As at 31 October 2023 90
As at 1 November 2022 180
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5. Stocks
2023 2022
£ £
Finished goods 15,798 15,798
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,850 2,600
2,850 2,600
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 6,856 8,108
Other creditors 3,054 1,892
Other creditors (1) 10,184 10,184
Director's loan account 40,152 28,558
60,246 48,742
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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