Acorah Software Products - Accounts Production 15.0.500 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 12517981 Mr I M Curryer Mrs M J Curryer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12517981 2023-03-31 12517981 2024-03-31 12517981 2023-04-01 2024-03-31 12517981 frs-core:CurrentFinancialInstruments 2024-03-31 12517981 frs-core:ComputerEquipment 2024-03-31 12517981 frs-core:ComputerEquipment 2023-04-01 2024-03-31 12517981 frs-core:ComputerEquipment 2023-03-31 12517981 frs-core:ShareCapital 2024-03-31 12517981 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 12517981 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12517981 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 12517981 frs-bus:SmallEntities 2023-04-01 2024-03-31 12517981 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12517981 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 12517981 frs-bus:Director1 2023-04-01 2024-03-31 12517981 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 12517981 frs-countries:EnglandWales 2023-04-01 2024-03-31 12517981 2022-03-31 12517981 2023-03-31 12517981 2022-04-01 2023-03-31 12517981 frs-core:CurrentFinancialInstruments 2023-03-31 12517981 frs-core:ShareCapital 2023-03-31 12517981 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 12517981
Ian Curryer Consulting Ltd
Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12517981
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,563 1,584
1,563 1,584
CURRENT ASSETS
Debtors 5 - 2,471
Cash at bank and in hand 25,482 17,644
25,482 20,115
Creditors: Amounts Falling Due Within One Year 6 (14,793 ) (11,101 )
NET CURRENT ASSETS (LIABILITIES) 10,689 9,014
TOTAL ASSETS LESS CURRENT LIABILITIES 12,252 10,598
PROVISIONS FOR LIABILITIES
Deferred Taxation (5 ) (5 )
NET ASSETS 12,247 10,593
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 12,245 10,591
SHAREHOLDERS' FUNDS 12,247 10,593
Page 1
Page 2
For the year ending 31 March 2024 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 I M Curryer
Director
22 July 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
Ian Curryer Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12517981 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.
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:
Computer Equipment 25% reducing balance
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 2)
1 2
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 3,770
Additions 764
Disposals (625 )
As at 31 March 2024 3,909
Depreciation
As at 1 April 2023 2,186
Provided during the period 521
Disposals (361 )
As at 31 March 2024 2,346
Net Book Value
As at 31 March 2024 1,563
As at 1 April 2023 1,584
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 2,471
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) -
Corporation tax 3,143 2,767
Accruals and deferred income 1,200 1,200
Director's loan account 10,451 7,134
14,793 11,101
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4