Acorah Software Products - Accounts Production 14.5.601 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 10460505 Mr Rasaq Abiola ADESIDA-ANIS iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10460505 2022-11-30 10460505 2023-11-30 10460505 2022-12-01 2023-11-30 10460505 frs-core:CurrentFinancialInstruments 2023-11-30 10460505 frs-core:ComputerEquipment 2023-11-30 10460505 frs-core:ComputerEquipment 2022-12-01 2023-11-30 10460505 frs-core:ComputerEquipment 2022-11-30 10460505 frs-core:ShareCapital 2023-11-30 10460505 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 10460505 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 10460505 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 10460505 frs-bus:SmallEntities 2022-12-01 2023-11-30 10460505 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 10460505 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 10460505 frs-bus:Director1 2022-12-01 2023-11-30 10460505 frs-countries:EnglandWales 2022-12-01 2023-11-30 10460505 2021-11-30 10460505 2022-11-30 10460505 2021-12-01 2022-11-30 10460505 frs-core:CurrentFinancialInstruments 2022-11-30 10460505 frs-core:ShareCapital 2022-11-30 10460505 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 10460505
AA Anis Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10460505
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 248 372
248 372
CURRENT ASSETS
Debtors 5 35,057 35,496
Cash at bank and in hand 2 16,435
35,059 51,931
Creditors: Amounts Falling Due Within One Year 6 (18,819 ) (15,743 )
NET CURRENT ASSETS (LIABILITIES) 16,240 36,188
TOTAL ASSETS LESS CURRENT LIABILITIES 16,488 36,560
NET ASSETS 16,488 36,560
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 16,487 36,559
SHAREHOLDERS' FUNDS 16,488 36,560
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 Rasaq Abiola ADESIDA-ANIS
Director
27/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AA Anis Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10460505 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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.
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:
Computer Equipment 25% Straight Line Method
2.4. 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.
Page 3
Page 4
2.5. Critical accounting judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgments, estimates
and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other
sources.
The estimates and associated assumptions are based on historical experience and other factors that are considered
to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are
reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate
is revised if the revision affects only that period, or in the period of the revision and future periods if the revision
affects both current and future periods.
The Directors do not consider there are any critical judgments or sources of estimation uncertainty requiring
disclosure beyond the accounting policies listed below.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2022 496
As at 30 November 2023 496
Depreciation
As at 1 December 2022 124
Provided during the period 124
As at 30 November 2023 248
Net Book Value
As at 30 November 2023 248
As at 1 December 2022 372
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 57 496
Due after more than one year
Other debtors 35,000 35,000
35,057 35,496
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 2,116 6
Taxation and social security 16,703 15,737
18,819 15,743
Page 4
Page 5
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
The company was controlled throughout the current period by Mr Rasaq Abiola Adesida-Anis by virtue of it's ownership of the entire issued share capital.
Page 5