Acorah Software Products - Accounts Production 15.0.400 false true 31 July 2022 14 July 2021 false 1 August 2022 31 July 2023 31 July 2023 13511133 Mrs Sarah Mussellwhite iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13511133 2022-07-31 13511133 2023-07-31 13511133 2022-08-01 2023-07-31 13511133 frs-core:CurrentFinancialInstruments 2023-07-31 13511133 frs-core:ComputerEquipment 2023-07-31 13511133 frs-core:ComputerEquipment 2022-08-01 2023-07-31 13511133 frs-core:ComputerEquipment 2022-07-31 13511133 frs-core:PlantMachinery 2023-07-31 13511133 frs-core:PlantMachinery 2022-08-01 2023-07-31 13511133 frs-core:PlantMachinery 2022-07-31 13511133 frs-core:ShareCapital 2023-07-31 13511133 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 13511133 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 13511133 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 13511133 frs-bus:SmallEntities 2022-08-01 2023-07-31 13511133 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 13511133 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 13511133 frs-bus:Director1 2022-08-01 2023-07-31 13511133 frs-countries:EnglandWales 2022-08-01 2023-07-31 13511133 2021-07-13 13511133 2022-07-31 13511133 2021-07-14 2022-07-31 13511133 frs-core:CurrentFinancialInstruments 2022-07-31 13511133 frs-core:ShareCapital 2022-07-31 13511133 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 13511133
Pie & Piper Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13511133
31 July 2023 31 July 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,077 1,174
1,077 1,174
CURRENT ASSETS
Debtors 4 5,167 -
Cash at bank and in hand 208 -
5,375 -
Creditors: Amounts Falling Due Within One Year 5 (1,038 ) (101 )
NET CURRENT ASSETS (LIABILITIES) 4,337 (101 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,414 1,073
NET ASSETS 5,414 1,073
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 5,413 1,072
SHAREHOLDERS' FUNDS 5,414 1,073
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For the year ending 31 July 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 her 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
Mrs Sarah Mussellwhite
Director
31 July 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
1.3. 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 and machinery 25% straight line
Computer equipment 25% straight line
1.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
1.5. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually. 
2. Average Number of Employees
Average number of employees, including directors, during the period was : 2 (2022: 2)
2 2
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3. Tangible Assets
Plant and machinery Computer equipment Total
£ £ £
Cost
As at 1 August 2022 1,230 - 1,230
Additions - 256 256
As at 31 July 2023 1,230 256 1,486
Depreciation
As at 1 August 2022 56 - 56
Provided during the period 308 45 353
As at 31 July 2023 364 45 409
Net Book Value
As at 31 July 2023 866 211 1,077
As at 1 August 2022 1,174 - 1,174
4. Debtors
31 July 2023 31 July 2022
£ £
Due within one year
Other debtors 5,167 -
5,167 -
5. Creditors: Amounts Falling Due Within One Year
31 July 2023 31 July 2022
£ £
Trade creditors 120 -
Other creditors - 101
Taxation and social security 918 -
1,038 101
6. Directors Advances, Credits and Guarantees
Included within Debtors is a loan to the director. The balance at the year end was £5,167 (2022: £101 Cr).
The above loan is unsecured, interest free and repayable on demand.
7. General Information
Pie & Piper Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 13511133 . The registered office is 3 Ashley Road, Salisbury, England, SP2 7BZ.
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