Acorah Software Products - Accounts Production 15.0.600 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 09137160 Mrs Sarah-Jayne Head iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09137160 2022-12-31 09137160 2023-12-31 09137160 2023-01-01 2023-12-31 09137160 frs-core:CurrentFinancialInstruments 2023-12-31 09137160 frs-core:Non-currentFinancialInstruments 2023-12-31 09137160 frs-core:NetGoodwill 2023-12-31 09137160 frs-core:NetGoodwill 2023-01-01 2023-12-31 09137160 frs-core:NetGoodwill 2022-12-31 09137160 frs-core:PlantMachinery 2023-12-31 09137160 frs-core:PlantMachinery 2023-01-01 2023-12-31 09137160 frs-core:PlantMachinery 2022-12-31 09137160 frs-core:ShareCapital 2023-12-31 09137160 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09137160 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09137160 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 09137160 frs-bus:SmallEntities 2023-01-01 2023-12-31 09137160 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09137160 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09137160 frs-bus:Director1 2023-01-01 2023-12-31 09137160 1 2023-01-01 2023-12-31 09137160 frs-countries:EnglandWales 2023-01-01 2023-12-31 09137160 2021-12-31 09137160 2022-12-31 09137160 2022-01-01 2022-12-31 09137160 frs-core:CurrentFinancialInstruments 2022-12-31 09137160 frs-core:Non-currentFinancialInstruments 2022-12-31 09137160 frs-core:ShareCapital 2022-12-31 09137160 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 09137160 1 2022-01-01 2022-12-31
Registered number: 09137160
Black Geko Media Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09137160
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,528 5,119
3,528 5,119
CURRENT ASSETS
Debtors 6 23,398 51,420
Cash at bank and in hand 8,417 5,416
31,815 56,836
Creditors: Amounts Falling Due Within One Year 7 (28,989 ) (43,909 )
NET CURRENT ASSETS (LIABILITIES) 2,826 12,927
TOTAL ASSETS LESS CURRENT LIABILITIES 6,354 18,046
Creditors: Amounts Falling Due After More Than One Year 8 (13,030 ) (21,953 )
NET LIABILITIES (6,676 ) (3,907 )
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account (6,677 ) (3,908 )
SHAREHOLDERS' FUNDS (6,676) (3,907)
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For the year 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 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
Mrs Sarah-Jayne Head
Director
28 August 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Black Geko Media Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 09137160 . The registered office is Fastnet House Church View Business Park, Bickland Water Road, Falmouth, Cornwall, England, TR11 4FZ.
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. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. 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 and machinery 50% straight line
2.6. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.7. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 4 10
4 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 10,000
As at 31 December 2023 10,000
Amortisation
As at 1 January 2023 10,000
As at 31 December 2023 10,000
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
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5. Tangible Assets
Plant and machinery
£
Cost
As at 1 January 2023 27,370
Additions 1,455
As at 31 December 2023 28,825
Depreciation
As at 1 January 2023 22,251
Provided during the period 3,046
As at 31 December 2023 25,297
Net Book Value
As at 31 December 2023 3,528
As at 1 January 2023 5,119
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 21,076 20,850
Other debtors 2,322 30,570
23,398 51,420
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,129 7,675
Bank loans and overdrafts 10,496 10,203
Other creditors 2,707 2,559
Taxation and social security 13,657 23,472
28,989 43,909
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 13,030 21,953
13,030 21,953
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9. Directors Advances, Credits and Guarantees
Included within Debtors are loans to director. The balance at the year end was £2,322 (2022 : £21,121).
The above loan is unsecured, interest free and repayable on demand.
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