Acorah Software Products - Accounts Production 15.0.400 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 07107707 Mr Alan Oram Mr Alexis Mead iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07107707 2022-12-31 07107707 2023-12-31 07107707 2023-01-01 2023-12-31 07107707 frs-core:CurrentFinancialInstruments 2023-12-31 07107707 frs-core:Non-currentFinancialInstruments 2023-12-31 07107707 frs-core:ComputerEquipment 2023-12-31 07107707 frs-core:ComputerEquipment 2023-01-01 2023-12-31 07107707 frs-core:ComputerEquipment 2022-12-31 07107707 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 07107707 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 07107707 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 07107707 frs-core:PlantMachinery 2023-12-31 07107707 frs-core:PlantMachinery 2023-01-01 2023-12-31 07107707 frs-core:PlantMachinery 2022-12-31 07107707 frs-core:ShareCapital 2023-12-31 07107707 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07107707 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07107707 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 07107707 frs-bus:SmallEntities 2023-01-01 2023-12-31 07107707 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07107707 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07107707 frs-bus:Director1 2023-01-01 2023-12-31 07107707 frs-bus:Director2 2023-01-01 2023-12-31 07107707 1 2023-01-01 2023-12-31 07107707 frs-countries:EnglandWales 2023-01-01 2023-12-31 07107707 2021-12-31 07107707 2022-12-31 07107707 2022-01-01 2022-12-31 07107707 frs-core:CurrentFinancialInstruments 2022-12-31 07107707 frs-core:Non-currentFinancialInstruments 2022-12-31 07107707 frs-core:ShareCapital 2022-12-31 07107707 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 07107707 1 2022-01-01 2022-12-31
Registered number: 07107707
Alive With Ideas Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07107707
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 40,230 45,573
40,230 45,573
CURRENT ASSETS
Debtors 4 566,411 587,614
Cash at bank and in hand 421,233 584,207
987,644 1,171,821
Creditors: Amounts Falling Due Within One Year 5 (164,088 ) (265,374 )
NET CURRENT ASSETS (LIABILITIES) 823,556 906,447
TOTAL ASSETS LESS CURRENT LIABILITIES 863,786 952,020
Creditors: Amounts Falling Due After More Than One Year 6 (15,000 ) (25,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,812 ) (8,812 )
NET ASSETS 840,974 918,208
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 840,874 918,108
SHAREHOLDERS' FUNDS 840,974 918,208
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Page 2
For the year ending 31 December 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 Alan Oram
Director
Mr Alexis Mead
Director
30 July 2024
The notes on pages 3 to 5 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 or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
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:
Leasehold Improvements 20% straight line
Office equipment 33.33% straight line and 20% straight line
Computer equipment 33.33% straight line and 20% 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. Foreign Currencies
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.
1.6. 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 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.
...CONTINUED
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1.6. Taxation - continued
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.
1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 20 16
20 16
3. Tangible Assets
Land & Property
Leasehold Improvements Office equipment Computer equipment Total
£ £ £ £
Cost
As at 1 January 2023 4,509 22,421 87,002 113,932
Additions - 841 9,382 10,223
As at 31 December 2023 4,509 23,262 96,384 124,155
Depreciation
As at 1 January 2023 4,481 21,151 42,727 68,359
Provided during the period 28 1,771 13,767 15,566
As at 31 December 2023 4,509 22,922 56,494 83,925
Net Book Value
As at 31 December 2023 - 340 39,890 40,230
As at 1 January 2023 28 1,270 44,275 45,573
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4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 554,390 579,313
Other debtors 12,021 8,301
566,411 587,614
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 29,903 52,218
Bank loans and overdrafts 10,450 10,197
Other creditors 20,325 17,450
Taxation and social security 103,410 185,509
164,088 265,374
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 15,000 25,000
15,000 25,000
7. General Information
Alive With Ideas Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 07107707 . The registered office is 8 Chequers Road, Basingstoke, Hampshire, England, RG21 7PU.
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