Acorah Software Products - Accounts Production 15.0.400 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 06639724 Mr Andrew Toogood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06639724 2023-03-31 06639724 2024-03-31 06639724 2023-04-01 2024-03-31 06639724 frs-core:CurrentFinancialInstruments 2024-03-31 06639724 frs-core:FurnitureFittings 2024-03-31 06639724 frs-core:FurnitureFittings 2023-04-01 2024-03-31 06639724 frs-core:FurnitureFittings 2023-03-31 06639724 frs-core:MotorVehicles 2024-03-31 06639724 frs-core:MotorVehicles 2023-04-01 2024-03-31 06639724 frs-core:MotorVehicles 2023-03-31 06639724 frs-core:ShareCapital 2024-03-31 06639724 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06639724 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06639724 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06639724 frs-bus:SmallEntities 2023-04-01 2024-03-31 06639724 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06639724 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06639724 frs-bus:Director1 2023-04-01 2024-03-31 06639724 frs-countries:EnglandWales 2023-04-01 2024-03-31 06639724 2022-03-31 06639724 2023-03-31 06639724 2022-04-01 2023-03-31 06639724 frs-core:CurrentFinancialInstruments 2023-03-31 06639724 frs-core:ShareCapital 2023-03-31 06639724 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 06639724
Fledgling Communications Limited
Unaudited 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: 06639724
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,150 5,036
4,150 5,036
CURRENT ASSETS
Debtors 5 685 12,067
Cash at bank and in hand 28,666 20,208
29,351 32,275
Creditors: Amounts Falling Due Within One Year 6 (11,353 ) (14,951 )
NET CURRENT ASSETS (LIABILITIES) 17,998 17,324
TOTAL ASSETS LESS CURRENT LIABILITIES 22,148 22,360
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,037 ) (1,259 )
NET ASSETS 21,111 21,101
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 21,110 21,100
SHAREHOLDERS' FUNDS 21,111 21,101
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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 Andrew Toogood
Director
24 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
Fledgling Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06639724 . The registered office is 10 Trem Y Chwarel, Llanberis, Gwynedd, LL55 4FE.
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.

The financial statements are prepared in sterling, which is the functional currency of the entity
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:
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% 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: 1 (2023: 1)
1 1
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2023 23,677 19,377 43,054
Additions - 878 878
As at 31 March 2024 23,677 20,255 43,932
Depreciation
As at 1 April 2023 23,677 14,341 38,018
Provided during the period - 1,764 1,764
As at 31 March 2024 23,677 16,105 39,782
Net Book Value
As at 31 March 2024 - 4,150 4,150
As at 1 April 2023 - 5,036 5,036
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 11,420
Other debtors 685 647
685 12,067
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 506 339
Other creditors 3,196 2,958
Taxation and social security 7,651 11,654
11,353 14,951
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