Acorah Software Products - Accounts Production 15.0.600 false true true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 09259669 Mrs J Gemes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09259669 2022-10-31 09259669 2023-10-31 09259669 2022-11-01 2023-10-31 09259669 frs-core:CurrentFinancialInstruments 2023-10-31 09259669 frs-core:Non-currentFinancialInstruments 2023-10-31 09259669 frs-core:ComputerEquipment 2023-10-31 09259669 frs-core:ComputerEquipment 2022-11-01 2023-10-31 09259669 frs-core:ComputerEquipment 2022-10-31 09259669 frs-core:ShareCapital 2023-10-31 09259669 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 09259669 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 09259669 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 09259669 frs-bus:SmallEntities 2022-11-01 2023-10-31 09259669 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 09259669 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 09259669 frs-bus:Director1 2022-11-01 2023-10-31 09259669 frs-countries:EnglandWales 2022-11-01 2023-10-31 09259669 2021-10-31 09259669 2022-10-31 09259669 2021-11-01 2022-10-31 09259669 frs-core:CurrentFinancialInstruments 2022-10-31 09259669 frs-core:Non-currentFinancialInstruments 2022-10-31 09259669 frs-core:ShareCapital 2022-10-31 09259669 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 09259669
L'etrangere Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09259669
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 320 10,557
Cash at bank and in hand 646 572
966 11,129
Creditors: Amounts Falling Due Within One Year 6 (643,450 ) (616,722 )
NET CURRENT ASSETS (LIABILITIES) (642,484 ) (605,593 )
TOTAL ASSETS LESS CURRENT LIABILITIES (642,484 ) (605,593 )
Creditors: Amounts Falling Due After More Than One Year 7 (200,000 ) (200,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (164,369 ) (157,545 )
NET LIABILITIES (1,006,853 ) (963,138 )
CAPITAL AND RESERVES
Called up share capital 50,000 50,000
Profit and Loss Account (1,056,853 ) (1,013,138 )
SHAREHOLDERS' FUNDS (1,006,853) (963,138)
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For the year ending 31 October 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 J Gemes
Director
17 September 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
L'etrangere Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09259669 . 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 director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic
benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured 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 33% straight line
2.5. 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: NIL (2022: NIL)
- -
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4. Tangible Assets
Computer equipment
£
Cost
As at 1 November 2022 6,464
As at 31 October 2023 6,464
Depreciation
As at 1 November 2022 6,464
As at 31 October 2023 6,464
Net Book Value
As at 31 October 2023 -
As at 1 November 2022 -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 320 9,920
Other debtors - 637
320 10,557
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 210
Other creditors 643,450 616,512
643,450 616,722
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 200,000 200,000
8. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
9. Related Party Transactions
The following related party transactions were undertaken during the year:
A director and shareholder, withdrew amounts totalling £Nil and introduced amounts totalling £26,214 (2022: withdrew: £Nil and introduced £24,708). As at the balance sheet date the amount payable was £840,651 (2022: £814,437).
No dividends were paid to the director in respect of their shareholdings (2022: £Nil).
The aggregate remuneration paid to key management personnel for the year was £Nil (2022: £Nil).
No further transactions with related parties were undertaken, other than those under normal market conditions, 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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