Acorah Software Products - Accounts Production 15.0.400 false true 31 October 2022 14 April 2022 false 1 November 2022 31 October 2023 31 October 2023 NI687477 Mr David Warren Mr Mark Docherty iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI687477 2022-10-31 NI687477 2023-10-31 NI687477 2022-11-01 2023-10-31 NI687477 frs-core:CurrentFinancialInstruments 2023-10-31 NI687477 frs-core:FurnitureFittings 2023-10-31 NI687477 frs-core:FurnitureFittings 2022-11-01 2023-10-31 NI687477 frs-core:FurnitureFittings 2022-10-31 NI687477 frs-core:ShareCapital 2023-10-31 NI687477 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 NI687477 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 NI687477 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 NI687477 frs-bus:SmallEntities 2022-11-01 2023-10-31 NI687477 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 NI687477 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 NI687477 frs-bus:Director1 2022-11-01 2023-10-31 NI687477 frs-bus:Director2 2022-11-01 2023-10-31 NI687477 frs-countries:NorthernIreland 2022-11-01 2023-10-31 NI687477 2022-04-13 NI687477 2022-10-31 NI687477 2022-04-14 2022-10-31 NI687477 frs-core:CurrentFinancialInstruments 2022-10-31 NI687477 frs-core:ShareCapital 2022-10-31 NI687477 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: NI687477
Gregory By The Warren Collection Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Broad Street Advisory Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI687477
31 October 2023 31 October 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,598 7,183
8,598 7,183
CURRENT ASSETS
Debtors 5 114,987 10
Cash at bank and in hand 131,220 137,494
246,207 137,504
Creditors: Amounts Falling Due Within One Year 6 (205,156 ) (121,426 )
NET CURRENT ASSETS (LIABILITIES) 41,051 16,078
TOTAL ASSETS LESS CURRENT LIABILITIES 49,649 23,261
NET ASSETS 49,649 23,261
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 49,549 23,161
SHAREHOLDERS' FUNDS 49,649 23,261
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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
Mr David Warren
Director
12/01/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Gregory By The Warren Collection Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI687477 . The registered office is 153 Kingsway, Dunmurry, Belfast, Co Antrim, BT17 9RY.
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:
Fixtures & Fittings 10% - 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: NIL (2022: NIL)
- -
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2022 7,981
Additions 2,459
As at 31 October 2023 10,440
Depreciation
As at 1 November 2022 798
Provided during the period 1,044
As at 31 October 2023 1,842
Net Book Value
As at 31 October 2023 8,598
As at 1 November 2022 7,183
5. Debtors
31 October 2023 31 October 2022
£ £
Due within one year
Directors' loan accounts 2,602 10
Amounts owed by other participating interests 112,385 -
114,987 10
6. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 October 2022
£ £
Trade creditors 21,547 (2 )
Corporation tax 6,663 3,769
VAT 5,302 5,968
Accruals and deferred income 41,685 26,245
Directors' loan accounts - 15,446
Amounts owed to other participating interests 129,959 70,000
205,156 121,426
7. Share Capital
31 October 2023 31 October 2022
£ £
Allotted, Called up and fully paid 100 100
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8. Related Party Transactions
No individual shareholder acting on their own behalf can exercise control over the affairs of the company.
The key management personnel are the directors.
Your Accommodation Ltd and The Warren Collection (Belfast) Limited are deemed related parties due to common control.  
The amounts due and from the related party are shown within the debtor and creditor notes to the financial statements.
During the year, the company paid management charges of £140,000 (2022: £70,000) to Your Accommodation Ltd.
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