Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 08836424 Mr W J Grose Ms S E Cantello iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08836424 2022-12-31 08836424 2023-12-31 08836424 2023-01-01 2023-12-31 08836424 frs-core:CurrentFinancialInstruments 2023-12-31 08836424 frs-core:FurnitureFittings 2023-12-31 08836424 frs-core:FurnitureFittings 2023-01-01 2023-12-31 08836424 frs-core:FurnitureFittings 2022-12-31 08836424 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 08836424 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 08836424 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 08836424 frs-core:ShareCapital 2023-12-31 08836424 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08836424 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08836424 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 08836424 frs-bus:SmallEntities 2023-01-01 2023-12-31 08836424 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08836424 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 08836424 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-01-01 2023-12-31 08836424 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 08836424 frs-bus:Director1 2023-01-01 2023-12-31 08836424 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 08836424 frs-countries:EnglandWales 2023-01-01 2023-12-31 08836424 2021-12-31 08836424 2022-12-31 08836424 2022-01-01 2022-12-31 08836424 frs-core:CurrentFinancialInstruments 2022-12-31 08836424 frs-core:ShareCapital 2022-12-31 08836424 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 08836424 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31
Registered number: 08836424
Bill Grose Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08836424
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,505 5,168
6,505 5,168
CURRENT ASSETS
Debtors 5 11,377 24,598
Investments 6 262,144 -
Cash at bank and in hand 185,184 400,087
458,705 424,685
Creditors: Amounts Falling Due Within One Year 7 (21,793 ) (15,688 )
NET CURRENT ASSETS (LIABILITIES) 436,912 408,997
TOTAL ASSETS LESS CURRENT LIABILITIES 443,417 414,165
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,116 ) -
NET ASSETS 440,301 414,165
CAPITAL AND RESERVES
Called up share capital 8 1 1
Fair Value Reserve 9 10,024 -
Profit and Loss Account 430,276 414,164
SHAREHOLDERS' FUNDS 440,301 414,165
Page 1
Page 2
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 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 W J Grose
Director
12/09/2024
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
Bill Grose Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08836424 . The registered office is Dukes Court, Duke Street, Woking, Surrey, GU21 5BH.
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. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. 
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:
Freehold 10% on cost
Fixtures & Fittings 33% on cost
Freehold relates to the home office.
2.4. 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 years 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 material 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 assets reflect 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.
...CONTINUED
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2.4. Taxation - continued
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.
2.5. Investments
Current asset investments are initially recognised at cost and are subsequently carried at fair value on the balance sheet. Changes in fair value are not distributable until the investments are disposed of, and are transferred to the Fair Value Reserve net of deferred tax.  Investment income and investment management fees are recognised in the profit and loss account as they accrue.
3. Average Number of Employees
Average number of employees during the year was as follows: NIL (2022: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2023 5,690 3,364 9,054
Additions - 2,070 2,070
As at 31 December 2023 5,690 5,434 11,124
Depreciation
As at 1 January 2023 522 3,364 3,886
Provided during the period 566 167 733
As at 31 December 2023 1,088 3,531 4,619
Net Book Value
As at 31 December 2023 4,602 1,903 6,505
As at 1 January 2023 5,168 - 5,168
Land and property relates to the home office.
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Page 5
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,672 16,854
Other debtors 7,705 7,744
11,377 24,598
At the balance sheet date, Mr & Mrs Grose owed the company £6,950 (2022 - £4,269).  This amount was repaid shortly after the year end.
6. Current Asset Investments
2023 2022
£ £
Listed investments 262,144 -
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 2,457 444
Taxation and social security 19,336 15,244
21,793 15,688
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Reserves
Fair Value Reserve
£
Transfer to profit and loss 10,024
As at 31 December 2023 10,024
Page 5