Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 12385511 Mr Yathursan SABARATNAM iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12385511 2023-01-31 12385511 2024-01-31 12385511 2023-02-01 2024-01-31 12385511 frs-core:CurrentFinancialInstruments 2024-01-31 12385511 frs-core:FurnitureFittings 2024-01-31 12385511 frs-core:FurnitureFittings 2023-02-01 2024-01-31 12385511 frs-core:FurnitureFittings 2023-01-31 12385511 frs-core:ShareCapital 2024-01-31 12385511 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 12385511 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 12385511 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 12385511 frs-bus:SmallEntities 2023-02-01 2024-01-31 12385511 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 12385511 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 12385511 frs-bus:Director1 2023-02-01 2024-01-31 12385511 frs-core:CurrentFinancialInstruments 1 2024-01-31 12385511 frs-core:CurrentFinancialInstruments 3 2024-01-31 12385511 frs-countries:EnglandWales 2023-02-01 2024-01-31 12385511 2022-01-31 12385511 2023-01-31 12385511 2022-02-01 2023-01-31 12385511 frs-core:CurrentFinancialInstruments 2023-01-31 12385511 frs-core:ShareCapital 2023-01-31 12385511 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 12385511 frs-core:CurrentFinancialInstruments 1 2023-01-31 12385511 frs-core:CurrentFinancialInstruments 3 2023-01-31
Registered number: 12385511
YATHURSAN LTD
Unaudited Financial Statements
For The Year Ended 31 January 2024
S & T Associates
68 Mottingham Lane
London
SE12 9AW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12385511
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,803 12,623
13,803 12,623
CURRENT ASSETS
Stocks 5 23,000 25,000
Debtors 35,000 20,000
Cash at bank and in hand 14,554 37,673
72,554 82,673
Creditors: Amounts Falling Due Within One Year 6 (46,966 ) (68,595 )
NET CURRENT ASSETS (LIABILITIES) 25,588 14,078
TOTAL ASSETS LESS CURRENT LIABILITIES 39,391 26,701
NET ASSETS 39,391 26,701
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 39,390 26,700
SHAREHOLDERS' FUNDS 39,391 26,701
Page 1
Page 2
For the year ending 31 January 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 Yathursan SABARATNAM
Director
16 September 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
YATHURSAN LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12385511 . The registered office is 180 Bradfird Road, Tingley, WF3 1SB.
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 represents the total invoice value, excluding value added tax, of sales made during the period.
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:
Fixtures & Fittings 20%
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2023 16,995
Additions 5,724
As at 31 January 2024 22,719
Depreciation
As at 1 February 2023 4,372
Provided during the period 4,544
As at 31 January 2024 8,916
Net Book Value
As at 31 January 2024 13,803
As at 1 February 2023 12,623
5. Stocks
2024 2023
£ £
Stock 23,000 25,000
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 26,199 -
Corporation tax 7,326 6,436
Other taxes and social security 530 462
VAT 1,762 1,817
Net wages 5,489 5,710
Other creditors 536 23,712
Other creditors (Lottery) 2,355 1,315
Pension 250 237
Accruals and deferred income 1,836 1,836
Director's loan account 683 27,070
46,966 68,595
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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