Acorah Software Products - Accounts Production 15.0.500 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 9221172 L Edmonds Mr L Edmonds true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9221172 2022-09-30 9221172 2023-09-30 9221172 2022-10-01 2023-09-30 9221172 frs-core:CurrentFinancialInstruments 2023-09-30 9221172 frs-core:Non-currentFinancialInstruments 2023-09-30 9221172 frs-core:ShareCapital 2023-09-30 9221172 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 9221172 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 9221172 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 9221172 frs-bus:SmallEntities 2022-10-01 2023-09-30 9221172 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 9221172 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 9221172 1 2022-10-01 2023-09-30 9221172 frs-bus:Director1 2022-10-01 2023-09-30 9221172 frs-countries:EnglandWales 2022-10-01 2023-09-30 9221172 2021-09-30 9221172 2022-09-30 9221172 2021-10-01 2022-09-30 9221172 frs-core:CurrentFinancialInstruments 2022-09-30 9221172 frs-core:Non-currentFinancialInstruments 2022-09-30 9221172 frs-core:ShareCapital 2022-09-30 9221172 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 9221172
WHIRLED ART LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 9221172
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 16,500 17,500
Cash at bank and in hand 808 934
17,308 18,434
Creditors: Amounts Falling Due Within One Year 5 (13,990 ) (10,889 )
NET CURRENT ASSETS (LIABILITIES) 3,318 7,545
TOTAL ASSETS LESS CURRENT LIABILITIES 3,318 7,545
Creditors: Amounts Falling Due After More Than One Year 6 (6,804 ) (8,915 )
NET LIABILITIES (3,486 ) (1,370 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (3,487 ) (1,371 )
SHAREHOLDERS' FUNDS (3,486) (1,370)
For the year ending 30 September 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
L Edmonds
Director
12 August 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
WHIRLED ART LIMITED Registered number 9221172 is a limited by shares company incorporated in England & Wales. The Registered Office is Flat 6 Pullens Buildings, Penton Place, Kennington, London, SE17 3SJ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Debtors
2023 2022
£ £
Due within one year
Other debtors 16,500 17,500
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 6,589 3,284
Other creditors 7,401 7,605
13,990 10,889
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 6,804 8,915
Page 2
Page 3
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
9. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 16,200 13,800
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr L Edmonds by virtue of his ownership of 100% of the issued share capital in the company.
Page 3