Acorah Software Products - Accounts Production 14.6.300 false true true 30 April 2023 25 April 2022 false 1 May 2023 30 April 2024 30 April 2024 14065508 Jacqueline Bristow Simon Bristow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14065508 2023-04-30 14065508 2024-04-30 14065508 2023-05-01 2024-04-30 14065508 frs-core:CurrentFinancialInstruments 2024-04-30 14065508 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-30 14065508 frs-core:InvestmentPropertyIncludedWithinPPE 2023-04-30 14065508 frs-core:ShareCapital 2024-04-30 14065508 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 14065508 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 14065508 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 14065508 frs-bus:SmallEntities 2023-05-01 2024-04-30 14065508 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 14065508 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 14065508 frs-bus:Director1 2023-05-01 2024-04-30 14065508 frs-bus:Director2 2023-05-01 2024-04-30 14065508 frs-countries:EnglandWales 2023-05-01 2024-04-30 14065508 2022-04-24 14065508 2023-04-30 14065508 2022-04-25 2023-04-30 14065508 frs-core:CurrentFinancialInstruments 2023-04-30 14065508 frs-core:ShareCapital 2023-04-30 14065508 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 14065508
Balthazar Investments Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14065508
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 109,741 109,741
109,741 109,741
CURRENT ASSETS
Cash at bank and in hand 300 -
300 -
Creditors: Amounts Falling Due Within One Year 5 (141,340 ) (117,599 )
NET CURRENT ASSETS (LIABILITIES) (141,040 ) (117,599 )
TOTAL ASSETS LESS CURRENT LIABILITIES (31,299 ) (7,858 )
NET LIABILITIES (31,299 ) (7,858 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (31,301 ) (7,860 )
SHAREHOLDERS' FUNDS (31,299) (7,858)
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
Simon Bristow
Director
7 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
Balthazar Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14065508 . The registered office is 27 Old Gloucester Street, London, WC1N 3AX.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.
2.3. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.
Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.
Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 May 2023 109,741
Additions 21,567
Revaluation (21,567)
As at 30 April 2024 109,741
Net Book Value
As at 30 April 2024 109,741
As at 1 May 2023 109,741
The investment properties are valued, at balance sheet date, by directors of the company based on the assessment of available market information and property condition. The directors believe the their valuation would not be materially different from the professional valuation.
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 420 420
Directors' loan accounts 140,920 117,179
141,340 117,599
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 2
Page 3
7. Related Party Transactions
Included in creditors due within one year is an amount of £140,920 (2023:£117,179 ) owed to its director. The amount is interest free and repayable on demand.
Page 3