Acorah Software Products - Accounts Production 14.6.300 false true true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 12805240 Miss Hannah Fellows iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12805240 2022-08-31 12805240 2023-08-31 12805240 2022-09-01 2023-08-31 12805240 frs-core:CurrentFinancialInstruments 2023-08-31 12805240 frs-core:ShareCapital 2023-08-31 12805240 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12805240 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 12805240 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 12805240 frs-bus:SmallEntities 2022-09-01 2023-08-31 12805240 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 12805240 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12805240 frs-bus:Director1 2022-09-01 2023-08-31 12805240 frs-countries:EnglandWales 2022-09-01 2023-08-31 12805240 2021-08-31 12805240 2022-08-31 12805240 2021-09-01 2022-08-31 12805240 frs-core:CurrentFinancialInstruments 2022-08-31 12805240 frs-core:ShareCapital 2022-08-31 12805240 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 12805240
Heretic Fest Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 12805240
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 253 -
253 -
Creditors: Amounts Falling Due Within One Year 4 (7,299 ) (7,045 )
NET CURRENT ASSETS (LIABILITIES) (7,046 ) (7,045 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,046 ) (7,045 )
NET LIABILITIES (7,046 ) (7,045 )
CAPITAL AND RESERVES
Called up share capital 5 1 1
Profit and Loss Account (7,047 ) (7,046 )
SHAREHOLDERS' FUNDS (7,046) (7,045)
For the year ending 31 August 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 her 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
Miss Hannah Fellows
Director
26/08/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Heretic Fest Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12805240 . The registered office is 8 BINSTED GARDENS, SHEFFIELD, S5 8NU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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
At the time of approving the financial statements, the director has a reasonable expectation that the
company has adequate resources to continue in operational existence for the foreseeable future. Thus the
director continues to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 294 280
Director's loan account 7,005 6,765
7,299 7,045
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
6. Related Party Transactions
The following amounts were outstanding at the reporting end date:
Key management personnel:2023 - £7,005 (2022 - £6,765)

Key management personnel:

2023 - £7,005 (2022 - £6,765)

Sums due to key management personnel are interest free and repayable upon demand.
Page 2