Acorah Software Products - Accounts Production 15.0.500 false true 30 December 2022 31 December 2021 false 31 December 2022 30 December 2023 30 December 2023 04009290 Mr David Hookham Mr Jacob Hookham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04009290 2022-12-30 04009290 2023-12-30 04009290 2022-12-31 2023-12-30 04009290 frs-core:Non-currentFinancialInstruments 2023-12-30 04009290 frs-core:BetweenOneFiveYears 2023-12-30 04009290 frs-core:FurnitureFittings 2022-12-31 2023-12-30 04009290 frs-core:NetGoodwill 2022-12-31 2023-12-30 04009290 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 2023-12-30 04009290 frs-core:MotorVehicles 2022-12-31 2023-12-30 04009290 frs-core:PlantMachinery 2022-12-31 2023-12-30 04009290 frs-core:WithinOneYear 2023-12-30 04009290 frs-core:ShareCapital 2023-12-30 04009290 frs-core:RetainedEarningsAccumulatedLosses 2023-12-30 04009290 frs-bus:PrivateLimitedCompanyLtd 2022-12-31 2023-12-30 04009290 frs-bus:AbridgedAccounts 2022-12-31 2023-12-30 04009290 frs-bus:SmallEntities 2022-12-31 2023-12-30 04009290 frs-bus:AuditExempt-NoAccountantsReport 2022-12-31 2023-12-30 04009290 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-31 2023-12-30 04009290 frs-bus:Director1 2022-12-31 2023-12-30 04009290 frs-bus:Director2 2022-12-31 2023-12-30 04009290 frs-countries:EnglandWales 2022-12-31 2023-12-30 04009290 2021-12-30 04009290 2022-12-30 04009290 2021-12-31 2022-12-30 04009290 frs-core:Non-currentFinancialInstruments 2022-12-30 04009290 frs-core:BetweenOneFiveYears 2022-12-30 04009290 frs-core:WithinOneYear 2022-12-30 04009290 frs-core:ShareCapital 2022-12-30 04009290 frs-core:RetainedEarningsAccumulatedLosses 2022-12-30
Registered number: 04009290
Altitude Scaffolding Access Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 December 2023
Alliance Accountants Ltd
Units 4&5
Rockfield Business Park
Cheltenham
Glos
GL53 0AN
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 04009290
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,599 9,933
Tangible Assets 5 142,410 103,370
151,009 113,303
CURRENT ASSETS
Stocks 157,689 202,163
Debtors 383,656 182,393
Cash at bank and in hand 771,378 1,188,994
1,312,723 1,573,550
Creditors: Amounts Falling Due Within One Year (222,157 ) (156,839 )
NET CURRENT ASSETS (LIABILITIES) 1,090,566 1,416,711
TOTAL ASSETS LESS CURRENT LIABILITIES 1,241,575 1,530,014
Creditors: Amounts Falling Due After More Than One Year (81,853 ) (46,773 )
NET ASSETS 1,159,722 1,483,241
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 1,158,722 1,482,241
SHAREHOLDERS' FUNDS 1,159,722 1,483,241
Page 1
Page 2
For the year ending 30 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr David Hookham
Director
31/07/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Altitude Scaffolding Access Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04009290 . The registered office is Unit 3 The Aerodrome, Stoke Road Stoke Orchard, Cheltenham, Gloucestershire, GL52 7RS.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 25 years.
2.4. 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 15% Reducing balance
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
2.5. 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.
2.6. 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.
Page 3
Page 4
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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 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.
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 10)
10 10
4. Intangible Assets
Total
£
Cost
As at 31 December 2022 33,332
As at 30 December 2023 33,332
Amortisation
As at 31 December 2022 23,399
Provided during the period 1,334
As at 30 December 2023 24,733
Net Book Value
As at 30 December 2023 8,599
As at 31 December 2022 9,933
5. Tangible Assets
Total
£
Cost
As at 31 December 2022 517,258
Additions 85,800
As at 30 December 2023 603,058
...CONTINUED
Page 4
Page 5
Depreciation
As at 31 December 2022 413,888
Provided during the period 46,760
As at 30 December 2023 460,648
Net Book Value
As at 30 December 2023 142,410
As at 31 December 2022 103,370
6. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 28,176 13,777
Later than one year and not later than five years 67,499 22,628
95,675 36,405
95,675 36,405
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5