Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 07860488 Mr Alexander Kaiser Mr Alexander Kaiser true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07860488 2022-11-30 07860488 2023-11-30 07860488 2022-12-01 2023-11-30 07860488 frs-core:CurrentFinancialInstruments 2023-11-30 07860488 frs-core:Non-currentFinancialInstruments 2023-11-30 07860488 frs-core:ComputerEquipment 2023-11-30 07860488 frs-core:ComputerEquipment 2022-12-01 2023-11-30 07860488 frs-core:ComputerEquipment 2022-11-30 07860488 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-01 2023-11-30 07860488 frs-core:OtherResidualIntangibleAssets 2023-11-30 07860488 frs-core:OtherResidualIntangibleAssets 2022-12-01 2023-11-30 07860488 frs-core:OtherResidualIntangibleAssets 2022-11-30 07860488 frs-core:PlantMachinery 2023-11-30 07860488 frs-core:PlantMachinery 2022-12-01 2023-11-30 07860488 frs-core:PlantMachinery 2022-11-30 07860488 frs-core:ShareCapital 2023-11-30 07860488 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07860488 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 07860488 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 07860488 frs-bus:SmallEntities 2022-12-01 2023-11-30 07860488 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 07860488 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 07860488 1 2022-12-01 2023-11-30 07860488 frs-core:ListedExchangeTraded 2023-11-30 07860488 frs-core:ListedExchangeTraded 2022-11-30 07860488 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-11-30 07860488 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-11-30 07860488 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-11-30 07860488 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-11-30 07860488 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07860488 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-11-30 07860488 frs-bus:Director1 2022-12-01 2023-11-30 07860488 frs-bus:Director1 2022-11-30 07860488 frs-bus:Director1 2023-11-30 07860488 frs-countries:EnglandWales 2022-12-01 2023-11-30 07860488 2021-11-30 07860488 2022-11-30 07860488 2021-12-01 2022-11-30 07860488 frs-core:CurrentFinancialInstruments 2022-11-30 07860488 frs-core:Non-currentFinancialInstruments 2022-11-30 07860488 frs-core:ShareCapital 2022-11-30 07860488 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 07860488
Different Pictures Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
ChadSan Limited
Castle House
Castle Street
Guildford
GU1 3UW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07860488
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 170 263
Tangible Assets 5 4,853 7,923
Investments 6 1,358 752
6,381 8,938
CURRENT ASSETS
Debtors 7 120,653 98,905
Cash at bank and in hand 85,995 35,434
206,648 134,339
Creditors: Amounts Falling Due Within One Year 8 (60,646 ) (28,002 )
NET CURRENT ASSETS (LIABILITIES) 146,002 106,337
TOTAL ASSETS LESS CURRENT LIABILITIES 152,383 115,275
Creditors: Amounts Falling Due After More Than One Year 9 (18,304 ) (18,304 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (1,213 ) (1,981 )
NET ASSETS 132,866 94,990
CAPITAL AND RESERVES
Called up share capital 11 196 196
Profit and Loss Account 132,670 94,794
SHAREHOLDERS' FUNDS 132,866 94,990
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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 Alexander Kaiser
Director
19th August 2024
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Different Pictures Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07860488 . The registered office is Castle House, Castle Street, Guildford, Surrey, GU1 3UW.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.4. 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 25% & 33% on cost
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. 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.
2.7. 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.
2.8. Investments
Investments are held at market value with gains and losses recognised in profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 December 2022 464
As at 30 November 2023 464
...CONTINUED
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Amortisation
As at 1 December 2022 201
Provided during the period 93
As at 30 November 2023 294
Net Book Value
As at 30 November 2023 170
As at 1 December 2022 263
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 19,017 31,301 50,318
Additions 691 450 1,141
As at 30 November 2023 19,708 31,751 51,459
Depreciation
As at 1 December 2022 15,146 27,249 42,395
Provided during the period 1,421 2,790 4,211
As at 30 November 2023 16,567 30,039 46,606
Net Book Value
As at 30 November 2023 3,141 1,712 4,853
As at 1 December 2022 3,871 4,052 7,923
6. Investments
Listed
£
Cost
As at 1 December 2022 752
Disposals (3 )
Revaluations 609
As at 30 November 2023 1,358
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 1,358
As at 1 December 2022 752
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 46,710 17,632
Other debtors 73,943 81,273
120,653 98,905
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 2,539 823
Other creditors 12,131 205
Taxation and social security 45,976 26,974
60,646 28,002
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 18,304 18,304
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 1,213 1,981
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 196 196
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12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Alexander Kaiser 67,484 71,692 (79,059 ) - 60,117
The above loan is unsecured, interest free and repayable on demand.
13. Related Party Transactions
During the year dividends of £67,500 (2022: £41,430) were paid to the director.
14. Ultimate Controlling Party
The company's ultimate controlling party is Mr Alexander Kaiser by virtue of his ownership of 100% of the issued share capital in the company.
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