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Registered number: 14098865
Grande Technology Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14098865
31 May 2024 31 May 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,387 -
4,387 -
CURRENT ASSETS
Debtors 5 3,688 1
3,688 1
Creditors: Amounts Falling Due Within One Year 6 (6,720 ) -
NET CURRENT ASSETS (LIABILITIES) (3,032 ) 1
TOTAL ASSETS LESS CURRENT LIABILITIES 1,355 1
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,097 ) -
NET ASSETS 258 1
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 257 -
SHAREHOLDERS' FUNDS 258 1
Page 1
Page 2
For the year ending 31 May 2024 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 P SzczepiŃSki
Director
7 August 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
Grande Technology Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14098865 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The company is able to meet its dy to da working capital requirements through the support of its director. Therefore, the director considers it appropriate to prepare the financial statements on the going concern basis.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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
2.5. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: )
1 -
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4. Tangible Assets
Computer equipment
£
Cost
As at 1 June 2023 -
Additions 5,849
As at 31 May 2024 5,849
Depreciation
As at 1 June 2023 -
Provided during the period 1,462
As at 31 May 2024 1,462
Net Book Value
As at 31 May 2024 4,387
As at 1 June 2023 -
5. Debtors
31 May 2024 31 May 2023
£ £
Due within one year
Other debtors 3,688 1
6. Creditors: Amounts Falling Due Within One Year
31 May 2024 31 May 2023
£ £
Other creditors 2,154 -
Taxation and social security 4,566 -
6,720 -
7. Share Capital
31 May 2024 31 May 2023
£ £
Called Up Share Capital not Paid 1 1
Amount of Allotted, Called Up Share Capital 1 1
8. Directors Advances, Credits and Guarantees
The director has a brought forward advance from the company of £Nil.  They received interest free advances during the year totalling £28,934 and repaid an amounts totalling £25,247. All advances are repayable on demand. The advance carried forward is £3,687.
The above loan is interest free and repayable on demand.
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9. Related Party Transactions
The following related party transactions were undertaken during the year:
The director has a brought forward advance from the company of £Nil.  They received interest free advances during the year totalling £28,934 and repaid an amounts totalling £25,247. All advances are repayable on demand. The advance carried forward is £3,687.
Dividends were paid to the directors in respect of their shareholdings totalling £22,500.
The aggregate remuneration paid to key management personnel for the year was £6,396.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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