Acorah Software Products - Accounts Production 15.0.500 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 04927281 Mr Andrew Upton Mrs Wendy Upton Mrs Wendy Upton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04927281 2022-10-31 04927281 2023-10-31 04927281 2022-11-01 2023-10-31 04927281 frs-core:Non-currentFinancialInstruments 2023-10-31 04927281 frs-core:ComputerEquipment 2022-11-01 2023-10-31 04927281 frs-core:FurnitureFittings 2022-11-01 2023-10-31 04927281 frs-core:MotorVehicles 2022-11-01 2023-10-31 04927281 frs-core:ShareCapital 2023-10-31 04927281 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 04927281 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 04927281 frs-bus:AbridgedAccounts 2022-11-01 2023-10-31 04927281 frs-bus:SmallEntities 2022-11-01 2023-10-31 04927281 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 04927281 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 04927281 frs-bus:Director1 2022-11-01 2023-10-31 04927281 frs-bus:Director1 2022-10-31 04927281 frs-bus:Director1 2023-10-31 04927281 frs-bus:Director2 2022-11-01 2023-10-31 04927281 frs-bus:CompanySecretary1 2022-11-01 2023-10-31 04927281 frs-countries:EnglandWales 2022-11-01 2023-10-31 04927281 2021-10-31 04927281 2022-10-31 04927281 2021-11-01 2022-10-31 04927281 frs-core:Non-currentFinancialInstruments 2022-10-31 04927281 frs-core:ShareCapital 2022-10-31 04927281 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 04927281
A Upton Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 04927281
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,172 8,431
26,172 8,431
CURRENT ASSETS
Stocks 200 250
Debtors 11,905 18,583
Cash at bank and in hand 1,412 2,820
13,517 21,653
Creditors: Amounts Falling Due Within One Year (9,851 ) (26,478 )
NET CURRENT ASSETS (LIABILITIES) 3,666 (4,825 )
TOTAL ASSETS LESS CURRENT LIABILITIES 29,838 3,606
Creditors: Amounts Falling Due After More Than One Year (23,109 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,929 ) (1,602 )
NET ASSETS 1,800 2,004
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 1,700 1,904
SHAREHOLDERS' FUNDS 1,800 2,004
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Andrew Upton
Director
25/07/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
A Upton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04927281 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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.
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% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL (2022: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 November 2022 27,198
Additions 33,034
Disposals (20,757 )
As at 31 October 2023 39,475
Depreciation
As at 1 November 2022 18,767
Provided during the period 8,725
Disposals (14,189 )
As at 31 October 2023 13,303
Net Book Value
As at 31 October 2023 26,172
As at 1 November 2022 8,431
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Mr Andrew Upton 17,737 30,866 (37,479 ) - 11,124
The loan to Mr Andrew Upton is unsecured and repayable on demand. Interest was charged on the loan during the year amounting to £493 (2022: £458).
Page 5