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Company Registration No. 09810256 (England and Wales)
Fractal Software Limited Unaudited accounts for the year ended 31 March 2024
Fractal Software Limited Unaudited accounts Contents
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Fractal Software Limited Company Information for the year ended 31 March 2024
Directors
M R Farrer L M Taylor
Company Number
09810256 (England and Wales)
Registered Office
C4di, 31-38 Queen Street HU1 1UU
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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Fractal Software Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,646 
2,735 
Current assets
Debtors
8,402 
33,855 
Cash at bank and in hand
109,716 
184,267 
118,118 
218,122 
Creditors: amounts falling due within one year
(24,729)
(65,988)
Net current assets
93,389 
152,134 
Net assets
96,035 
154,869 
Capital and reserves
Called up share capital
300 
300 
Profit and loss account
95,735 
154,569 
Shareholders' funds
96,035 
154,869 
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 June 2024 and were signed on its behalf by
M R Farrer Director Company Registration No. 09810256
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Fractal Software Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Fractal Software Limited is a private company, limited by shares, registered in England and Wales, registration number 09810256. The registered office is C4di, , 31-38 Queen Street, HU1 1UU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on Cost
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Fractal Software Limited Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2023
6,096 
Additions
1,149 
At 31 March 2024
7,245 
Depreciation
At 1 April 2023
3,361 
Charge for the year
1,238 
At 31 March 2024
4,599 
Net book value
At 31 March 2024
2,646 
At 31 March 2023
2,735 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,160 
33,600 
Accrued income and prepayments
242 
255 
8,402 
33,855 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
4,251 
- 
Taxes and social security
4,894 
51,283 
Other creditors
243 
239 
Loans from directors
14,466 
14,466 
Accruals
875 
- 
24,729 
65,988 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
300 Ordinary shares of £1 each
300 
300 
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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