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 10580261 Mr Gonzalo Fernandez iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10580261 2022-12-31 10580261 2023-12-31 10580261 2023-01-01 2023-12-31 10580261 frs-core:CurrentFinancialInstruments 2023-12-31 10580261 frs-core:ShareCapital 2023-12-31 10580261 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 10580261 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 10580261 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 10580261 frs-bus:SmallEntities 2023-01-01 2023-12-31 10580261 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 10580261 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 10580261 frs-bus:Director1 2023-01-01 2023-12-31 10580261 frs-countries:EnglandWales 2023-01-01 2023-12-31 10580261 2021-12-31 10580261 2022-12-31 10580261 2022-01-01 2022-12-31 10580261 frs-core:CurrentFinancialInstruments 2022-12-31 10580261 frs-core:ShareCapital 2022-12-31 10580261 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 10580261
Gon Fernandez Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2023
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Gon Fernandez Ltd. For The Year Ended 31 December 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gon Fernandez Ltd. which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Gon Fernandez Ltd. , as a body, in accordance with the terms of our engagement letter dated 26 May 2019. Our work has been undertaken solely to prepare for your approval the accounts of Gon Fernandez Ltd. and state those matters that we have agreed to state to the director of Gon Fernandez Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gon Fernandez Ltd. and its director as a body for our work or for this report.
It is your duty to ensure that Gon Fernandez Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Gon Fernandez Ltd. . You consider that Gon Fernandez Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Gon Fernandez Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
5 June 2024
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Page 1
Page 2
Balance Sheet
Registered number: 10580261
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 915 211
915 211
Creditors: Amounts Falling Due Within One Year 3 (762 ) (156 )
NET CURRENT ASSETS (LIABILITIES) 153 55
TOTAL ASSETS LESS CURRENT LIABILITIES 153 55
NET ASSETS 153 55
CAPITAL AND RESERVES
Called up share capital 4 1 1
Profit and Loss Account 152 54
SHAREHOLDERS' FUNDS 153 55
Page 2
Page 3
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 Gonzalo Fernandez
Director
5 June 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.

1.3. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
2. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
3. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 762 -
Director's loan account - 156
762 156
4. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4
Page 5
5. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 4,280 -
Page 5