Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 11165525 Mrs Samantha Harrington Mr Brendan Harrington Mr Lee Palmer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11165525 2022-12-31 11165525 2023-12-31 11165525 2023-01-01 2023-12-31 11165525 frs-core:CurrentFinancialInstruments 2023-12-31 11165525 frs-core:ShareCapital 2023-12-31 11165525 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11165525 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11165525 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 11165525 frs-bus:SmallEntities 2023-01-01 2023-12-31 11165525 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11165525 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11165525 frs-core:UnlistedNon-exchangeTraded 2023-12-31 11165525 frs-core:UnlistedNon-exchangeTraded 2022-12-31 11165525 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 11165525 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 11165525 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 11165525 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 11165525 frs-bus:Director1 2023-01-01 2023-12-31 11165525 frs-bus:Director2 2023-01-01 2023-12-31 11165525 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 11165525 frs-core:CurrentFinancialInstruments 1 2023-12-31 11165525 frs-core:CurrentFinancialInstruments 2 2023-12-31 11165525 frs-countries:EnglandWales 2023-01-01 2023-12-31 11165525 2021-12-31 11165525 2022-12-31 11165525 2022-01-01 2022-12-31 11165525 frs-core:CurrentFinancialInstruments 2022-12-31 11165525 frs-core:ShareCapital 2022-12-31 11165525 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 11165525 frs-core:CurrentFinancialInstruments 1 2022-12-31 11165525 frs-core:CurrentFinancialInstruments 2 2022-12-31
Registered number: 11165525
Logika Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
LPTA Limited
Chartered Certified Accountants
Priory Place Priory Road
Tiptree
Colchester
Essex
CO5 0QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11165525
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 200 200
200 200
CURRENT ASSETS
Debtors 5 16,250 16,000
Cash at bank and in hand 132 337
16,382 16,337
Creditors: Amounts Falling Due Within One Year 6 (510 ) (510 )
NET CURRENT ASSETS (LIABILITIES) 15,872 15,827
TOTAL ASSETS LESS CURRENT LIABILITIES 16,072 16,027
NET ASSETS 16,072 16,027
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 15,972 15,927
SHAREHOLDERS' FUNDS 16,072 16,027
Page 1
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
Mrs Samantha Harrington
Director
31st July 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Logika Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11165525 . The registered office is Priory Place, Priory Road, Tiptree, Colchester, CO5 0QE.
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 year was: 2 (2022: 2)
2 2
4. Investments
Unlisted
£
Cost
As at 1 January 2023 200
As at 31 December 2023 200
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 200
As at 1 January 2023 200
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Logika Partitions Loan Account 12,250 12,000
Logika Systems Loan 4,000 4,000
16,250 16,000
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 510 510
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4