Acorah Software Products - Accounts Production 14.6.300 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 12292970 Mr Jonothon Flynn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12292970 2022-11-30 12292970 2023-11-30 12292970 2022-12-01 2023-11-30 12292970 frs-core:CurrentFinancialInstruments 2023-11-30 12292970 frs-core:Non-currentFinancialInstruments 2023-11-30 12292970 frs-core:ComputerEquipment 2023-11-30 12292970 frs-core:ComputerEquipment 2022-12-01 2023-11-30 12292970 frs-core:ComputerEquipment 2022-11-30 12292970 frs-core:FurnitureFittings 2023-11-30 12292970 frs-core:FurnitureFittings 2022-12-01 2023-11-30 12292970 frs-core:FurnitureFittings 2022-11-30 12292970 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 12292970 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-01 2023-11-30 12292970 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 12292970 frs-core:MotorVehicles 2023-11-30 12292970 frs-core:MotorVehicles 2022-12-01 2023-11-30 12292970 frs-core:MotorVehicles 2022-11-30 12292970 frs-core:ShareCapital 2023-11-30 12292970 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 12292970 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 12292970 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 12292970 frs-bus:SmallEntities 2022-12-01 2023-11-30 12292970 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 12292970 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 12292970 frs-bus:Director1 2022-12-01 2023-11-30 12292970 frs-countries:EnglandWales 2022-12-01 2023-11-30 12292970 2021-11-30 12292970 2022-11-30 12292970 2021-12-01 2022-11-30 12292970 frs-core:CurrentFinancialInstruments 2022-11-30 12292970 frs-core:Non-currentFinancialInstruments 2022-11-30 12292970 frs-core:ShareCapital 2022-11-30 12292970 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 12292970
Proto[Typist] Keyboards Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Smallbutcool Chartered Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12292970
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 48,168 66,901
48,168 66,901
CURRENT ASSETS
Stocks 63,824 67,003
Debtors 4 493,096 828,904
Cash at bank and in hand 86,171 127,957
643,091 1,023,864
Creditors: Amounts Falling Due Within One Year 5 (464,866 ) (1,009,996 )
NET CURRENT ASSETS (LIABILITIES) 178,225 13,868
TOTAL ASSETS LESS CURRENT LIABILITIES 226,393 80,769
Creditors: Amounts Falling Due After More Than One Year 6 (6,000 ) (10,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,152 ) -
NET ASSETS 211,241 70,769
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 211,240 70,768
SHAREHOLDERS' FUNDS 211,241 70,769
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For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Jonothon Flynn
Director
14/08/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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 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 order has been fulfilled.

1.3. 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:
Leasehold 10% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
1.4. 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.
1.5. 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 years 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 assets reflect 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2022: 2)
4 2
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3. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 25,351 31,500 18,698 11,327 86,876
Additions - - - 1,722 1,722
As at 30 November 2023 25,351 31,500 18,698 13,049 88,598
Depreciation
As at 1 December 2022 767 8,021 6,310 4,877 19,975
Provided during the period 2,535 9,240 4,665 4,015 20,455
As at 30 November 2023 3,302 17,261 10,975 8,892 40,430
Net Book Value
As at 30 November 2023 22,049 14,239 7,723 4,157 48,168
As at 1 December 2022 24,584 23,479 12,388 6,450 66,901
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,326 83
Prepayments and accrued income 462,459 809,461
Other debtors 26,182 19,360
Director's loan account 1,129 -
493,096 828,904
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 48,995 34,522
Bank loans and overdrafts 4,000 4,000
Corporation tax 46,902 7,221
Other creditors 6,436 167
Accruals and deferred income 358,533 964,086
464,866 1,009,996
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 6,000 10,000
6,000 10,000
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7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. General Information
ProtoTypist Keyboards is a private company, limited by shares, incorporated in England & Wales, registered number 12292970 . The registered office is ProtoTypist Keyboards, Unit 1, Alpha Court, Bradford, West Yorkshire, BD5 8FH.
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