Acorah Software Products - Accounts Production 14.6.300 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 06859199 Mr Thierry Patrice Marie Rene Le Brun Mrs Catherine Marie Jeanine Stephanie Le Brun iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06859199 2022-12-31 06859199 2023-12-31 06859199 2023-01-01 2023-12-31 06859199 frs-core:CurrentFinancialInstruments 2023-12-31 06859199 frs-core:Non-currentFinancialInstruments 2023-12-31 06859199 frs-core:FurnitureFittings 2023-12-31 06859199 frs-core:FurnitureFittings 2023-01-01 2023-12-31 06859199 frs-core:FurnitureFittings 2022-12-31 06859199 frs-core:ShareCapital 2023-12-31 06859199 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 06859199 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06859199 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 06859199 frs-bus:SmallEntities 2023-01-01 2023-12-31 06859199 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 06859199 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 06859199 frs-bus:Director1 2023-01-01 2023-12-31 06859199 frs-bus:Director2 2023-01-01 2023-12-31 06859199 frs-countries:EnglandWales 2023-01-01 2023-12-31 06859199 2021-12-31 06859199 2022-12-31 06859199 2022-01-01 2022-12-31 06859199 frs-core:CurrentFinancialInstruments 2022-12-31 06859199 frs-core:Non-currentFinancialInstruments 2022-12-31 06859199 frs-core:ShareCapital 2022-12-31 06859199 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 06859199
Views of the Sea Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Adrem Accounting ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06859199
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 762,712 762,712
762,712 762,712
CURRENT ASSETS
Cash at bank and in hand 3,154 3,724
3,154 3,724
Creditors: Amounts Falling Due Within One Year 6 (595 ) (569 )
NET CURRENT ASSETS (LIABILITIES) 2,559 3,155
TOTAL ASSETS LESS CURRENT LIABILITIES 765,271 765,867
Creditors: Amounts Falling Due After More Than One Year 7 (100,252 ) (99,877 )
NET ASSETS 665,019 665,990
CAPITAL AND RESERVES
Called up share capital 8 748,492 748,492
Profit and Loss Account (83,473 ) (82,502 )
SHAREHOLDERS' FUNDS 665,019 665,990
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
Mr Thierry Patrice Marie Rene Le Brun
Director
07/08/2024
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
Views of the Sea Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06859199 . The registered office is Wincham House, Greenfield Farm Trading Estate, Congleton, Cheshire, CW12 4TR.
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. 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:
Fixtures & Fittings 20% Straight Line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2023 20,611
As at 31 December 2023 20,611
Depreciation
As at 1 January 2023 20,611
As at 31 December 2023 20,611
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Investment Property
2023
£
Fair Value
As at 1 January 2023 and 31 December 2023 762,712
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 (1 )
Accruals and deferred income 594 570
595 569
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 100,252 99,877
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 748,492 748,492
Page 4