Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 22 November 2021 false 1 December 2022 30 November 2023 30 November 2023 NI683936 Mr Lee Reynolds iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI683936 2022-11-30 NI683936 2023-11-30 NI683936 2022-12-01 2023-11-30 NI683936 frs-core:CurrentFinancialInstruments 2023-11-30 NI683936 frs-core:ShareCapital 2023-11-30 NI683936 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 NI683936 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 NI683936 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 NI683936 frs-bus:SmallEntities 2022-12-01 2023-11-30 NI683936 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 NI683936 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 NI683936 frs-bus:Director1 2022-12-01 2023-11-30 NI683936 frs-countries:NorthernIreland 2022-12-01 2023-11-30 NI683936 2021-11-21 NI683936 2022-11-30 NI683936 2021-11-22 2022-11-30 NI683936 frs-core:CurrentFinancialInstruments 2022-11-30 NI683936 frs-core:ShareCapital 2022-11-30 NI683936 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: NI683936
Next 100 Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Wallace & Co Chartered Accountants
146 High Street
Holywood
Co Down
BT18 9HS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: NI683936
30 November 2023 30 November 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 8,921 16,652
8,921 16,652
Creditors: Amounts Falling Due Within One Year 4 (9,850 ) (17,500 )
NET CURRENT ASSETS (LIABILITIES) (929 ) (848 )
TOTAL ASSETS LESS CURRENT LIABILITIES (929 ) (848 )
NET LIABILITIES (929 ) (848 )
CAPITAL AND RESERVES
Called up share capital 5 1 1
Profit and Loss Account (930 ) (849 )
SHAREHOLDERS' FUNDS (929) (848)
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 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 Lee Reynolds
Director
6th August 2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Next 100 Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI683936 . The registered office is Next 100 Ltd Suite 514, 21 Botanic Avenue, Belfast, BT7 1JJ.
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.
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
30 November 2023 30 November 2022
£ £
Accruals and deferred income 9,850 17,500
5. Share Capital
30 November 2023 30 November 2022
£ £
Allotted, Called up and fully paid 1 1
Page 3