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 11683356 Ms Susan Denise Shepard Mr David Titcombe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11683356 2022-11-30 11683356 2023-11-30 11683356 2022-12-01 2023-11-30 11683356 frs-core:CurrentFinancialInstruments 2023-11-30 11683356 frs-core:Non-currentFinancialInstruments 2023-11-30 11683356 frs-core:InvestmentPropertyIncludedWithinPPE 2023-11-30 11683356 frs-core:InvestmentPropertyIncludedWithinPPE 2022-11-30 11683356 frs-core:ShareCapital 2023-11-30 11683356 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11683356 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 11683356 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 11683356 frs-bus:SmallEntities 2022-12-01 2023-11-30 11683356 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 11683356 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 11683356 frs-bus:Director1 2022-12-01 2023-11-30 11683356 frs-bus:Director2 2022-12-01 2023-11-30 11683356 frs-countries:EnglandWales 2022-12-01 2023-11-30 11683356 2021-11-30 11683356 2022-11-30 11683356 2021-12-01 2022-11-30 11683356 frs-core:CurrentFinancialInstruments 2022-11-30 11683356 frs-core:Non-currentFinancialInstruments 2022-11-30 11683356 frs-core:ShareCapital 2022-11-30 11683356 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 11683356
Blue Topard Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 11683356
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 364,649 364,649
364,649 364,649
CURRENT ASSETS
Debtors 5 2,666 3,457
2,666 3,457
Creditors: Amounts Falling Due Within One Year 6 (118,973 ) (110,267 )
NET CURRENT ASSETS (LIABILITIES) (116,307 ) (106,810 )
TOTAL ASSETS LESS CURRENT LIABILITIES 248,342 257,839
Creditors: Amounts Falling Due After More Than One Year 7 (259,325 ) (258,722 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (1 )
NET LIABILITIES (10,983 ) (884 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement (10,985 ) (886 )
SHAREHOLDERS' FUNDS (10,983) (884)
Page 1
Page 2
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 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 Income Statement.
On behalf of the board
Ms Susan Denise Shepard
Director
20th August 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
Blue Topard Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11683356 . The registered office is Chalice House, Bromley Road, Colchester, Essex, CO7 7BY.
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 revenue recognised by the company in respect of rental income during the financial year.
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:
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 income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Investment Properties
£
Cost
As at 1 December 2022 364,649
As at 30 November 2023 364,649
Net Book Value
As at 30 November 2023 364,649
As at 1 December 2022 364,649
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 2,666 3,457
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax - 456
Other creditors 11,071 9,387
Directors' loan accounts 107,902 100,424
118,973 110,267
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 259,325 258,722
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4