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 08272940 Mr Gary Cowan Mrs Sonja Cowan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08272940 2022-10-31 08272940 2023-10-31 08272940 2022-11-01 2023-10-31 08272940 frs-core:CurrentFinancialInstruments 2023-10-31 08272940 frs-core:Non-currentFinancialInstruments 2023-10-31 08272940 frs-core:ComputerEquipment 2023-10-31 08272940 frs-core:ComputerEquipment 2022-11-01 2023-10-31 08272940 frs-core:ComputerEquipment 2022-10-31 08272940 frs-core:FurnitureFittings 2023-10-31 08272940 frs-core:FurnitureFittings 2022-11-01 2023-10-31 08272940 frs-core:FurnitureFittings 2022-10-31 08272940 frs-core:MotorVehicles 2023-10-31 08272940 frs-core:MotorVehicles 2022-11-01 2023-10-31 08272940 frs-core:MotorVehicles 2022-10-31 08272940 frs-core:PlantMachinery 2023-10-31 08272940 frs-core:PlantMachinery 2022-11-01 2023-10-31 08272940 frs-core:PlantMachinery 2022-10-31 08272940 frs-core:ShareCapital 2023-10-31 08272940 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 08272940 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 08272940 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 08272940 frs-bus:SmallEntities 2022-11-01 2023-10-31 08272940 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 08272940 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 08272940 frs-bus:Director1 2022-11-01 2023-10-31 08272940 frs-bus:Director2 2022-11-01 2023-10-31 08272940 frs-countries:EnglandWales 2022-11-01 2023-10-31 08272940 2021-10-31 08272940 2022-10-31 08272940 2021-11-01 2022-10-31 08272940 frs-core:CurrentFinancialInstruments 2022-10-31 08272940 frs-core:Non-currentFinancialInstruments 2022-10-31 08272940 frs-core:ShareCapital 2022-10-31 08272940 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 08272940
The Theming Company Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08272940
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,890 28,815
40,890 28,815
CURRENT ASSETS
Debtors 5 9,350 -
Cash at bank and in hand 950 2,007
10,300 2,007
Creditors: Amounts Falling Due Within One Year 6 (2,368 ) -
NET CURRENT ASSETS (LIABILITIES) 7,932 2,007
TOTAL ASSETS LESS CURRENT LIABILITIES 48,822 30,822
Creditors: Amounts Falling Due After More Than One Year 7 (11,411 ) (13,045 )
NET ASSETS 37,411 17,777
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 37,410 17,776
SHAREHOLDERS' FUNDS 37,411 17,777
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.
On behalf of the board
Mr Gary Cowan
Director
30/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Theming Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08272940 . The registered office is 191 Shirley Road, Southampton, SO15 3FG.
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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2022 117,798 6,600 374 - 124,772
Additions 15,910 9,795 - - 25,705
As at 31 October 2023 133,708 16,395 374 - 150,477
Depreciation
As at 1 November 2022 92,925 2,658 374 - 95,957
Provided during the period 10,196 3,434 - - 13,630
As at 31 October 2023 103,121 6,092 374 - 109,587
Net Book Value
As at 31 October 2023 30,587 10,303 - - 40,890
As at 1 November 2022 24,873 3,942 - - 28,815
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5. Debtors
2023 2022
£ £
Due within one year
Illusion Events Loan 9,350 -
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 2,368 -
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 11,411 13,045
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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