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 02113124 Mr B Pickering Mrs I Pickering iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02113124 2022-12-31 02113124 2023-12-31 02113124 2023-01-01 2023-12-31 02113124 frs-core:CurrentFinancialInstruments 2023-12-31 02113124 frs-core:ComputerEquipment 2023-12-31 02113124 frs-core:ComputerEquipment 2023-01-01 2023-12-31 02113124 frs-core:ComputerEquipment 2022-12-31 02113124 frs-core:FurnitureFittings 2023-12-31 02113124 frs-core:FurnitureFittings 2023-01-01 2023-12-31 02113124 frs-core:FurnitureFittings 2022-12-31 02113124 frs-core:ShareCapital 2023-12-31 02113124 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 02113124 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 02113124 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 02113124 frs-bus:SmallEntities 2023-01-01 2023-12-31 02113124 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 02113124 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 02113124 frs-bus:Director1 2023-01-01 2023-12-31 02113124 frs-bus:Director2 2023-01-01 2023-12-31 02113124 frs-countries:EnglandWales 2023-01-01 2023-12-31 02113124 2021-12-31 02113124 2022-12-31 02113124 2022-01-01 2022-12-31 02113124 frs-core:CurrentFinancialInstruments 2022-12-31 02113124 frs-core:ShareCapital 2022-12-31 02113124 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 02113124
Bell Bar Management Limited
Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Bell Bar Management Limited for the year ended 31 December 2023
n order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bell Bar Management Limited for the year ended 31 December 2023 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the directors of Bell Bar Management Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bell Bar Management Limited and state those matters that we have agreed to state to the directors of Bell Bar Management Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Bell Bar Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bell Bar Management Limited . You consider that Bell Bar Management Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Bell Bar Management Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signed
23/07/2024
Pomroy Associates Ltd
14a Meadway Court
Rutherford Close
Stevenage
Hertfordshire
SG1 2EF
Page 1
Page 2
Balance Sheet
Registered number: 02113124
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 345 690
345 690
CURRENT ASSETS
Debtors 5 766 4,292
Cash at bank and in hand 1,777 5,089
2,543 9,381
Creditors: Amounts Falling Due Within One Year 6 (15,283 ) (11,329 )
NET CURRENT ASSETS (LIABILITIES) (12,740 ) (1,948 )
TOTAL ASSETS LESS CURRENT LIABILITIES (12,395 ) (1,258 )
NET LIABILITIES (12,395 ) (1,258 )
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account (13,395 ) (2,258 )
SHAREHOLDERS' FUNDS (12,395) (1,258)
Page 2
Page 3
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 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 B Pickering
Director
23/07/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Bell Bar Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02113124 . The registered office is 14a Meadway Court, Rutherford Close, Stevenage, Herts, SG1 2EF.

The presentation currency of the financial statements is the Pound Sterling (£).
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 have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
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.
2.4. 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:
Fixtures & Fittings 20% on cost
Computer Equipment 25% on cost
2.5. 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 year 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.
...CONTINUED
Page 4
Page 5
2.5. Taxation - continued
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 asset reflects 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.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 16,228 3,254 19,482
As at 31 December 2023 16,228 3,254 19,482
Depreciation
As at 1 January 2023 16,228 2,564 18,792
Provided during the period - 345 345
As at 31 December 2023 16,228 2,909 19,137
Net Book Value
As at 31 December 2023 - 345 345
As at 1 January 2023 - 690 690
Page 5
Page 6
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 550 4,272
Other debtors 216 20
766 4,292
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Amounts owed to group undertakings 11,604 7,421
Other creditors 3,351 2,632
Taxation and social security 328 1,276
15,283 11,329
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 6