Acorah Software Products - Accounts Production 15.0.500 false true false 8 December 2022 31 December 2023 31 December 2023 14529590 Ms Judit Barna Mr Zoltan Meleg Ms Zsofia Meleg Mr Gabor Miglecz Ms Monika Molnarne Zambo Mr Barnabas Reuss Mr Peter Reuss Mr Balint Szabo Mr Istvan Szabo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14529590 2022-12-07 14529590 2023-12-31 14529590 2022-12-08 2023-12-31 14529590 frs-core:ComputerEquipment 2023-12-31 14529590 frs-core:ComputerEquipment 2022-12-08 2023-12-31 14529590 frs-core:ComputerEquipment 2022-12-07 14529590 frs-core:ShareCapital 2023-12-31 14529590 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 14529590 frs-bus:PrivateLimitedCompanyLtd 2022-12-08 2023-12-31 14529590 frs-bus:FilletedAccounts 2022-12-08 2023-12-31 14529590 frs-bus:SmallEntities 2022-12-08 2023-12-31 14529590 frs-bus:AuditExempt-NoAccountantsReport 2022-12-08 2023-12-31 14529590 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-08 2023-12-31 14529590 frs-bus:Director1 2022-12-08 2023-12-31 14529590 frs-bus:Director2 2022-12-08 2023-12-31 14529590 frs-bus:Director3 2022-12-08 2023-12-31 14529590 frs-bus:Director4 2022-12-08 2023-12-31 14529590 frs-bus:Director5 2022-12-08 2023-12-31 14529590 frs-bus:Director6 2022-12-08 2023-12-31 14529590 frs-bus:Director7 2022-12-08 2023-12-31 14529590 frs-bus:Director8 2022-12-08 2023-12-31 14529590 frs-bus:Director9 2022-12-08 2023-12-31 14529590 frs-countries:EnglandWales 2022-12-08 2023-12-31
Registered number: 14529590
Brightmind Developers Ltd
Unaudited Financial Statements
For the Period 8 December 2022 to 31 December 2023
Griff Consulting Ltd
Hova House
1 Hova Villas
Brighton & Hove
BN3 3DH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14529590
31 December 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 2,511
2,511
CURRENT ASSETS
Debtors 5 1,920
Cash at bank and in hand 4,853
6,773
Creditors: Amounts Falling Due Within One Year 6 (20,077 )
NET CURRENT ASSETS (LIABILITIES) (13,304 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,793 )
NET LIABILITIES (10,793 )
CAPITAL AND RESERVES
Called up share capital 7 4
Profit and Loss Account (10,797 )
SHAREHOLDERS' FUNDS (10,793)
Page 1
Page 2
For the period 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
Ms Judit Barna
Director
Mr Zoltan Meleg
Director
Ms Zsofia Meleg
Director
Mr Gabor Miglecz
Director
Ms Monika Molnarne Zambo
Director
Mr Barnabas Reuss
Director
Mr Peter Reuss
Director
Mr Balint Szabo
Director
Mr Istvan Szabo
Director
08/09/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brightmind Developers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14529590 . The registered office is Hova House, 1 Hova Villas, Brighton & Hove, BN3 3DH.
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.
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 Depreciated in 3 years pro rata
2.4. Foreign Currencies
Monetary 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 9
9
4. Tangible Assets
Computer Equipment
£
Cost
As at 8 December 2022 -
Additions 3,307
As at 31 December 2023 3,307
Depreciation
As at 8 December 2022 -
Provided during the period 796
As at 31 December 2023 796
Net Book Value
As at 31 December 2023 2,511
As at 8 December 2022 -
Page 3
Page 4
5. Debtors
31 December 2023
£
Due within one year
Other debtors 1,920
6. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Other creditors 20,077
7. Share Capital
31 December 2023
£
Allotted, Called up and fully paid 4
Page 4