Acorah Software Products - Accounts Production 14.6.300 false true true 31 October 2022 1 August 2021 false 1 November 2022 31 October 2023 31 October 2023 11492610 Mr Simon Clark Mr Simon Clark true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11492610 2022-10-31 11492610 2023-10-31 11492610 2022-11-01 2023-10-31 11492610 frs-core:CurrentFinancialInstruments 2023-10-31 11492610 frs-core:ComputerEquipment 2023-10-31 11492610 frs-core:ComputerEquipment 2022-11-01 2023-10-31 11492610 frs-core:ComputerEquipment 2022-10-31 11492610 frs-core:ShareCapital 2023-10-31 11492610 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 11492610 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11492610 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 11492610 frs-bus:SmallEntities 2022-11-01 2023-10-31 11492610 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 11492610 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 11492610 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 11492610 frs-bus:OrdinaryShareClass1 2023-10-31 11492610 1 2022-11-01 2023-10-31 11492610 frs-bus:Director1 2022-11-01 2023-10-31 11492610 frs-countries:EnglandWales 2022-11-01 2023-10-31 11492610 2021-07-31 11492610 2022-10-31 11492610 2021-08-01 2022-10-31 11492610 frs-core:CurrentFinancialInstruments 2022-10-31 11492610 frs-core:ShareCapital 2022-10-31 11492610 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 11492610 frs-bus:OrdinaryShareClass1 2021-08-01 2022-10-31
Registered number: 11492610
Si Clark Photo And Film Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Ten Forward Accounting Ltd
Chartered Certified Accountants
1 Mountview Court
310 Friern Barnet Lane
London
N20 0LD
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 11492610
31 October 2023 31 October 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,045 2,199
1,045 2,199
CURRENT ASSETS
Debtors 5 - 4,240
Cash at bank and in hand - 7,221
- 11,461
Creditors: Amounts Falling Due Within One Year 6 (33,834 ) (44,041 )
NET CURRENT ASSETS (LIABILITIES) (33,834 ) (32,580 )
TOTAL ASSETS LESS CURRENT LIABILITIES (32,789 ) (30,381 )
NET LIABILITIES (32,789 ) (30,381 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Income Statement (32,791 ) (30,383 )
SHAREHOLDERS' FUNDS (32,789) (30,381)
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 Income Statement.
On behalf of the board
Mr Simon Clark
Director
29 July 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Si Clark Photo And Film Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11492610 . The registered office is 73 Lancaster Avenue Barnet EN4 0ES England.
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. Going Concern Disclosure
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the director that he will continue to give financial support to the company for the foreseeable future.

On this basis, the director considers it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.
2.3. 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.
2.4. 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% Straight Line Basis
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.
2.6. 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 year 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.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 2
Page 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2022 5,357
As at 31 October 2023 5,357
Depreciation
As at 1 November 2022 3,158
Provided during the period 1,154
As at 31 October 2023 4,312
Net Book Value
As at 31 October 2023 1,045
As at 1 November 2022 2,199
5. Debtors
31 October 2023 31 October 2022
£ £
Due within one year
Corporation tax recoverable assets - 3,060
VAT - 1,180
- 4,240
6. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 October 2022
£ £
Trade creditors 62 185
Bank loans and overdrafts 15 -
Director's loan account 33,757 43,856
33,834 44,041
7. Share Capital
31 October 2023 31 October 2022
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.000 each 2 2
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr Simon Clark by virtue of his ownership of 100% of the issued share capital in the company.
Page 3