Acorah Software Products - Accounts Production 14.6.300 false true 31 December 2023 1 January 2023 false 1 January 2024 30 June 2024 30 June 2024 13029506 Edition Capital Directors Limited Mr Paul Bedford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13029506 2023-12-31 13029506 2024-06-30 13029506 2024-01-01 2024-06-30 13029506 frs-core:SharePremium 2024-06-30 13029506 frs-core:ShareCapital 2024-06-30 13029506 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 13029506 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-06-30 13029506 frs-bus:FilletedAccounts 2024-01-01 2024-06-30 13029506 frs-bus:SmallEntities 2024-01-01 2024-06-30 13029506 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-06-30 13029506 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-06-30 13029506 frs-bus:Director1 2024-01-01 2024-06-30 13029506 frs-bus:Director2 2024-01-01 2024-06-30 13029506 frs-countries:EnglandWales 2024-01-01 2024-06-30 13029506 2022-12-31 13029506 2023-12-31 13029506 2023-01-01 2023-12-31 13029506 frs-core:CurrentFinancialInstruments 2023-12-31 13029506 frs-core:SharePremium 2023-12-31 13029506 frs-core:ShareCapital 2023-12-31 13029506 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13029506 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 13029506
148 Consulting Limited
Unaudited Financial Statements
For the Period 1 January 2024 to 30 June 2024
Edition Capital Advisory Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 13029506
30 June 2024 31 December 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 17,959
Cash at bank and in hand 7,378 8,660
7,378 26,619
Creditors: Amounts Falling Due Within One Year 5 - (1,200 )
NET CURRENT ASSETS (LIABILITIES) 7,378 25,419
TOTAL ASSETS LESS CURRENT LIABILITIES 7,378 25,419
NET ASSETS 7,378 25,419
CAPITAL AND RESERVES
Called up share capital 6 20 20
Share premium account 187,033 187,033
Profit and Loss Account (179,675 ) (161,634 )
SHAREHOLDERS' FUNDS 7,378 25,419
For the period ending 30 June 2024 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 Paul Bedford
Director
15/07/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
148 Consulting Limited is a private company, limited by shares, incorporated in England & Wales. Company registered number 13029506 . From 29 April 2022, the registered office changed to Third Floor, 146-148 Clerkenwell Road, London, EC1R 5DG. Catherine Johnstone resigned as a director on 29 April 2022 and Paul Bedford was reappointed as a director on 29 April 2022. The Company changed legal name on 29 April 2022, from Vigour and Vice Consulting Limited to 148 Consulting Limited.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
4. Debtors
30 June 2024 31 December 2023
£ £
Due within one year
Prepayments and accrued income - 459
Other debtors - 17,500
- 17,959
5. Creditors: Amounts Falling Due Within One Year
30 June 2024 31 December 2023
£ £
Accruals - 1,200
6. Share Capital
30 June 2024 31 December 2023
£ £
Allotted, Called up and fully paid 20 20
Page 2