Acorah Software Products - Accounts Production 15.0.400 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 12855598 Mr Mark Tyler Ms Sally Tyler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12855598 2022-09-30 12855598 2023-09-30 12855598 2022-10-01 2023-09-30 12855598 frs-core:CurrentFinancialInstruments 2023-09-30 12855598 frs-core:Non-currentFinancialInstruments 2023-09-30 12855598 frs-core:BetweenOneFiveYears 2023-09-30 12855598 frs-core:MotorVehicles 2023-09-30 12855598 frs-core:MotorVehicles 2022-10-01 2023-09-30 12855598 frs-core:MotorVehicles 2022-09-30 12855598 frs-core:PlantMachinery 2023-09-30 12855598 frs-core:PlantMachinery 2022-10-01 2023-09-30 12855598 frs-core:PlantMachinery 2022-09-30 12855598 frs-core:ShareCapital 2023-09-30 12855598 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 12855598 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 12855598 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 12855598 frs-bus:SmallEntities 2022-10-01 2023-09-30 12855598 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 12855598 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 12855598 frs-bus:Director1 2022-10-01 2023-09-30 12855598 frs-bus:Director2 2022-10-01 2023-09-30 12855598 frs-countries:EnglandWales 2022-10-01 2023-09-30 12855598 2021-09-30 12855598 2022-09-30 12855598 2021-10-01 2022-09-30 12855598 frs-core:CurrentFinancialInstruments 2022-09-30 12855598 frs-core:Non-currentFinancialInstruments 2022-09-30 12855598 frs-core:BetweenOneFiveYears 2022-09-30 12855598 frs-core:ShareCapital 2022-09-30 12855598 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 12855598
Additional Spaces Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Douglas Charlton Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12855598
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,208 11,696
9,208 11,696
CURRENT ASSETS
Stocks 5 1,920 -
Debtors 6 1,952 4,033
Cash at bank and in hand 2,699 13,457
6,571 17,490
Creditors: Amounts Falling Due Within One Year 7 (1,469 ) (3,240 )
NET CURRENT ASSETS (LIABILITIES) 5,102 14,250
TOTAL ASSETS LESS CURRENT LIABILITIES 14,310 25,946
Creditors: Amounts Falling Due After More Than One Year 8 (39,047 ) (40,750 )
NET LIABILITIES (24,737 ) (14,804 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (24,837 ) (14,904 )
SHAREHOLDERS' FUNDS (24,737) (14,804)
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For the year ending 30 September 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 Mark Tyler
Director
31/07/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Additional Spaces Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12855598 . The registered office is 325b Perry Street, Billericay, Essex, CM12 0RF.
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
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2022 727 14,995 15,722
Additions 580 - 580
As at 30 September 2023 1,307 14,995 16,302
Depreciation
As at 1 October 2022 277 3,749 4,026
Provided during the period 257 2,811 3,068
As at 30 September 2023 534 6,560 7,094
Net Book Value
As at 30 September 2023 773 8,435 9,208
As at 1 October 2022 450 11,246 11,696
5. Stocks
2023 2022
£ £
Stock 1,920 -
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 672 822
VAT 1,280 3,211
1,952 4,033
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) 1,350
Accruals and deferred income 1,470 1,890
1,469 3,240
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 8,985 10,919
Directors loan account 30,062 29,831
39,047 40,750
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9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 8,985 10,919
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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