Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 12867614 Mr Mohammad Ahmad Mr Mattia Mrvosevic Mr Nassim Olive iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12867614 2023-03-31 12867614 2024-03-31 12867614 2023-04-01 2024-03-31 12867614 frs-core:CurrentFinancialInstruments 2024-03-31 12867614 frs-core:ShareCapital 2024-03-31 12867614 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 12867614 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12867614 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 12867614 frs-bus:SmallEntities 2023-04-01 2024-03-31 12867614 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12867614 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 12867614 frs-bus:Director1 2023-04-01 2024-03-31 12867614 frs-bus:Director2 2023-04-01 2024-03-31 12867614 frs-bus:Director3 2023-04-01 2024-03-31 12867614 frs-countries:EnglandWales 2023-04-01 2024-03-31 12867614 2022-03-31 12867614 2023-03-31 12867614 2022-04-01 2023-03-31 12867614 frs-core:CurrentFinancialInstruments 2023-03-31 12867614 frs-core:ShareCapital 2023-03-31 12867614 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 12867614
Eterna Capital Management Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 12867614
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 5,491 7,078
5,491 7,078
Creditors: Amounts Falling Due Within One Year 4 (4,703 ) (6,176 )
NET CURRENT ASSETS (LIABILITIES) 788 902
TOTAL ASSETS LESS CURRENT LIABILITIES 788 902
NET ASSETS 788 902
CAPITAL AND RESERVES
Called up share capital 5 1 1
Profit and Loss Account 787 901
SHAREHOLDERS' FUNDS 788 902
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.
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 Mattia Mrvosevic
Director
9 August 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Eterna Capital Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12867614 . The registered office is 48 Dover Street, London, W1S 4FF.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
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4. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
VAT 4,688 6,161
Amounts owed to related parties 15 15
4,703 6,176
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 2