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 NI054802 Miss Joan Collumb Mr Terry Downey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI054802 2022-10-31 NI054802 2023-10-31 NI054802 2022-11-01 2023-10-31 NI054802 frs-core:CurrentFinancialInstruments 2023-10-31 NI054802 frs-core:Non-currentFinancialInstruments 2023-10-31 NI054802 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-01 2023-10-31 NI054802 frs-core:FurnitureFittings 2023-10-31 NI054802 frs-core:FurnitureFittings 2022-11-01 2023-10-31 NI054802 frs-core:FurnitureFittings 2022-10-31 NI054802 frs-core:OtherResidualIntangibleAssets 2023-10-31 NI054802 frs-core:OtherResidualIntangibleAssets 2022-10-31 NI054802 frs-core:PlantMachinery 2023-10-31 NI054802 frs-core:PlantMachinery 2022-11-01 2023-10-31 NI054802 frs-core:PlantMachinery 2022-10-31 NI054802 frs-core:OtherReservesSubtotal 2023-10-31 NI054802 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 NI054802 frs-bus:CompanyLimitedByGuarantee 2022-11-01 2023-10-31 NI054802 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 NI054802 frs-bus:SmallEntities 2022-11-01 2023-10-31 NI054802 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 NI054802 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 NI054802 frs-bus:Director1 2022-11-01 2023-10-31 NI054802 frs-bus:Director2 2022-11-01 2023-10-31 NI054802 frs-core:CurrentFinancialInstruments 1 2023-10-31 NI054802 frs-countries:NorthernIreland 2022-11-01 2023-10-31 NI054802 2021-10-31 NI054802 2022-10-31 NI054802 2021-11-01 2022-10-31 NI054802 frs-core:CurrentFinancialInstruments 2022-10-31 NI054802 frs-core:Non-currentFinancialInstruments 2022-10-31 NI054802 frs-core:OtherReservesSubtotal 2022-10-31 NI054802 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 NI054802 frs-core:CurrentFinancialInstruments 1 2022-10-31
Registered number: NI054802
Aurora Counselling Services
Unaudited Financial Statements
For The Year Ended 31 October 2023
Crossan and Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI054802
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,000 8,000
Tangible Assets 5 8,774 10,793
16,774 18,793
CURRENT ASSETS
Debtors 6 8,883 11,608
Cash at bank and in hand 29,715 18,245
38,598 29,853
Creditors: Amounts Falling Due Within One Year 7 (20,181 ) (18,318 )
NET CURRENT ASSETS (LIABILITIES) 18,417 11,535
TOTAL ASSETS LESS CURRENT LIABILITIES 35,191 30,328
Creditors: Amounts Falling Due After More Than One Year 8 (11,989 ) (16,550 )
NET ASSETS 23,202 13,778
RESERVES
Other reserves 19,896 19,896
Income and Expenditure Account 3,306 (6,118 )
MEMBERS' FUNDS 23,202 13,778
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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 Income and Expenditure Account.
On behalf of the board
Miss Joan Collumb
Director
30/07/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Aurora Counselling Services is a private company, limited by guarantee, incorporated in Northern Ireland, registered number NI054802 . The registered office is 46b Racecourse Road, Derry, BT48 8DS.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets App development.  It is amortised to income and expenditure account over its estimated economic life of 10 years.
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:
Plant & Machinery 20%
Fixtures & Fittings 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Intangible Assets
Other
£
Cost
As at 1 November 2022 8,000
As at 31 October 2023 8,000
Net Book Value
As at 31 October 2023 8,000
As at 1 November 2022 8,000
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5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2022 15,150 26,954 42,104
Additions 139 - 139
As at 31 October 2023 15,289 26,954 42,243
Depreciation
As at 1 November 2022 12,625 18,686 31,311
Provided during the period 505 1,653 2,158
As at 31 October 2023 13,130 20,339 33,469
Net Book Value
As at 31 October 2023 2,159 6,615 8,774
As at 1 November 2022 2,525 8,268 10,793
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,000 6,225
Other debtors (Debtors < 1 year) 3,883 5,383
8,883 11,608
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (2 ) (1 )
Bank loans and overdrafts 9,796 7,930
Accruals and deferred income 10,387 10,389
20,181 18,318
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 11,989 16,550
9. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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