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 11036167 Ms May Abdalla Ms Amy Rose iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11036167 2022-10-31 11036167 2023-10-31 11036167 2022-11-01 2023-10-31 11036167 frs-core:CurrentFinancialInstruments 2023-10-31 11036167 frs-core:ComputerEquipment 2023-10-31 11036167 frs-core:ComputerEquipment 2022-11-01 2023-10-31 11036167 frs-core:ComputerEquipment 2022-10-31 11036167 frs-core:ShareCapital 2023-10-31 11036167 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 11036167 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11036167 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 11036167 frs-bus:SmallEntities 2022-11-01 2023-10-31 11036167 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 11036167 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 11036167 frs-bus:Director1 2022-11-01 2023-10-31 11036167 frs-bus:Director2 2022-11-01 2023-10-31 11036167 frs-countries:EnglandWales 2022-11-01 2023-10-31 11036167 2021-10-31 11036167 2022-10-31 11036167 2021-11-01 2022-10-31 11036167 frs-core:CurrentFinancialInstruments 2022-10-31 11036167 frs-core:ShareCapital 2022-10-31 11036167 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 11036167
We are Anagram Limited
Financial Statements
For The Year Ended 31 October 2023
5th Floor
30-31 Furnival Street
London
EC4A 1JQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11036167
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,766 3,142
5,766 3,142
CURRENT ASSETS
Debtors 5 559,375 187,627
Cash at bank and in hand 265,968 44,976
825,343 232,603
Creditors: Amounts Falling Due Within One Year 6 (634,013 ) (115,377 )
NET CURRENT ASSETS (LIABILITIES) 191,330 117,226
TOTAL ASSETS LESS CURRENT LIABILITIES 197,096 120,368
PROVISIONS FOR LIABILITIES
Deferred Taxation (950 ) (450 )
NET ASSETS 196,146 119,918
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 196,144 119,916
SHAREHOLDERS' FUNDS 196,146 119,918
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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.
On behalf of the board
Ms May Abdalla
Director
31 July 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
We are Anagram Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11036167 . The registered office is 34 Robertson Road, Bristol, BS5 6JY.
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 for services provided net of VAT. Income from government and other grants is accounted for on receipt.
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% straight line basis
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
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 asset reflects 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 period was 2 (2022: 2)
2 2
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2022 11,908
Additions 5,139
As at 31 October 2023 17,047
Depreciation
As at 1 November 2022 8,766
Provided during the period 2,515
As at 31 October 2023 11,281
Net Book Value
As at 31 October 2023 5,766
As at 1 November 2022 3,142
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 470,952 99,717
Prepayments and accrued income 1,513 1,322
Creative tax credits receivable 86,588 86,588
VAT 322 -
559,375 187,627
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 457,479 -
Corporation tax - 1,229
VAT - 2,828
Accruals and deferred income 97,283 89,519
Directors' loan accounts 79,251 21,801
634,013 115,377
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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