Acorah Software Products - Accounts Production 14.6.300 false true false 24 August 2022 31 December 2023 31 December 2023 14318845 Mr Jordan Mason Mr Francis Mason iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14318845 2022-08-23 14318845 2023-12-31 14318845 2022-08-24 2023-12-31 14318845 frs-core:CurrentFinancialInstruments 2023-12-31 14318845 frs-core:Non-currentFinancialInstruments 2023-12-31 14318845 frs-core:FurnitureFittings 2023-12-31 14318845 frs-core:FurnitureFittings 2022-08-24 2023-12-31 14318845 frs-core:FurnitureFittings 2022-08-23 14318845 frs-core:PlantMachinery 2023-12-31 14318845 frs-core:PlantMachinery 2022-08-24 2023-12-31 14318845 frs-core:PlantMachinery 2022-08-23 14318845 frs-core:ShareCapital 2023-12-31 14318845 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 14318845 frs-bus:PrivateLimitedCompanyLtd 2022-08-24 2023-12-31 14318845 frs-bus:FilletedAccounts 2022-08-24 2023-12-31 14318845 frs-bus:SmallEntities 2022-08-24 2023-12-31 14318845 frs-bus:AuditExempt-NoAccountantsReport 2022-08-24 2023-12-31 14318845 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-24 2023-12-31 14318845 frs-bus:Director1 2022-08-24 2023-12-31 14318845 frs-bus:Director2 2022-08-24 2023-12-31 14318845 frs-countries:EnglandWales 2022-08-24 2023-12-31
Registered number: 14318845
Pub Corp Limited
Unaudited Financial Statements
For the Period 24 August 2022 to 31 December 2023
AJS Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14318845
31 December 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 6,105
6,105
CURRENT ASSETS
Stocks 5 5,876
Cash at bank and in hand 30,378
36,254
Creditors: Amounts Falling Due Within One Year 7 (18,529 )
NET CURRENT ASSETS (LIABILITIES) 17,725
TOTAL ASSETS LESS CURRENT LIABILITIES 23,830
Creditors: Amounts Falling Due After More Than One Year 8 (29,000 )
NET LIABILITIES (5,170 )
CAPITAL AND RESERVES
Called up share capital 9 2
Profit and Loss Account (5,172 )
SHAREHOLDERS' FUNDS (5,170)
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For the period ending 31 December 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 Profit and Loss Account.
On behalf of the board
Mr Jordan Mason
Director
21 August 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Pub Corp Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14318845 . The registered office is c/o AJS Accountants Ltd, Gibson House, Ermine Business Park, Huntingdon, Cambridgeshire, PE29 6XU.
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. 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% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 24 August 2022 - - -
Additions 6,486 1,653 8,139
As at 31 December 2023 6,486 1,653 8,139
Depreciation
As at 24 August 2022 - - -
Provided during the period 1,621 413 2,034
As at 31 December 2023 1,621 413 2,034
Net Book Value
As at 31 December 2023 4,865 1,240 6,105
As at 24 August 2022 - - -
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5. Stocks
31 December 2023
£
Stock 5,876
6. Debtors
31 December 2023
£
Due within one year
7. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Other creditors 15,479
Taxation and social security 3,050
18,529
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2023
£
Other creditors 29,000
9. Share Capital
31 December 2023
£
Allotted, Called up and fully paid 2
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