Acorah Software Products - Accounts Production 14.6.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 7617493 Mrs Kathryn Wiffen Mr Mark Wiffen true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 7617493 2023-04-30 7617493 2024-04-30 7617493 2023-05-01 2024-04-30 7617493 frs-core:CurrentFinancialInstruments 2024-04-30 7617493 frs-core:PlantMachinery 2024-04-30 7617493 frs-core:PlantMachinery 2023-05-01 2024-04-30 7617493 frs-core:PlantMachinery 2023-04-30 7617493 frs-core:ShareCapital 2024-04-30 7617493 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 7617493 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 7617493 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 7617493 frs-bus:SmallEntities 2023-05-01 2024-04-30 7617493 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 7617493 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 7617493 1 2023-05-01 2024-04-30 7617493 frs-bus:Director1 2023-05-01 2024-04-30 7617493 frs-bus:Director1 2023-04-30 7617493 frs-bus:Director1 2024-04-30 7617493 frs-bus:Director2 2023-05-01 2024-04-30 7617493 frs-bus:Director2 2023-04-30 7617493 frs-bus:Director2 2024-04-30 7617493 frs-countries:EnglandWales 2023-05-01 2024-04-30 7617493 2022-04-30 7617493 2023-04-30 7617493 2022-05-01 2023-04-30 7617493 frs-core:CurrentFinancialInstruments 2023-04-30 7617493 frs-core:ShareCapital 2023-04-30 7617493 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 7617493
GRANARY CONSULTING LIMITED
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 7617493
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,176 -
2,176 -
CURRENT ASSETS
Debtors 5 7,046 -
Cash at bank and in hand 22,448 35,799
29,494 35,799
Creditors: Amounts Falling Due Within One Year 6 (29,545 ) (30,996 )
NET CURRENT ASSETS (LIABILITIES) (51 ) 4,803
TOTAL ASSETS LESS CURRENT LIABILITIES 2,125 4,803
NET ASSETS 2,125 4,803
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 2,124 4,802
SHAREHOLDERS' FUNDS 2,125 4,803
Page 1
Page 2
For the year ending 30 April 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 Mark Wiffen
Director
06/08/2024
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
GRANARY CONSULTING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 7617493 . The registered office is The Granary, Station Road, Warnham, West Sussex, RH12 3SP.
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. 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:
Plant & Machinery 33.33%
2.4. 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: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2023 -
Additions 3,263
As at 30 April 2024 3,263
Depreciation
As at 1 May 2023 -
Provided during the period 1,087
As at 30 April 2024 1,087
Net Book Value
As at 30 April 2024 2,176
As at 1 May 2023 -
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,890 -
VAT 1,201 -
Directors' loan accounts 3,955 -
7,046 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 210 (1 )
Corporation tax 29,335 24,369
Other taxes and social security - 1
VAT - 6,627
29,545 30,996
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mrs Kathryn Wiffen - 3,750 - - 3,750
Mr Mark Wiffen - 3,750 - - 3,750
The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling parties are Mr Mark Wiffen and Mrs Kathryn Wiffen by virtue of their ownership of 50% each of the issued share capital in the company.
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