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 02375152 Mr Bhupinder Taheem Mrs Rekha Taheem iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02375152 2022-12-31 02375152 2023-12-31 02375152 2023-01-01 2023-12-31 02375152 frs-core:CurrentFinancialInstruments 2023-12-31 02375152 frs-core:Non-currentFinancialInstruments 2023-12-31 02375152 frs-core:PlantMachinery 2023-12-31 02375152 frs-core:PlantMachinery 2023-01-01 2023-12-31 02375152 frs-core:PlantMachinery 2022-12-31 02375152 frs-core:ShareCapital 2023-12-31 02375152 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 02375152 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 02375152 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 02375152 frs-bus:SmallEntities 2023-01-01 2023-12-31 02375152 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 02375152 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 02375152 frs-bus:Director1 2023-01-01 2023-12-31 02375152 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 02375152 frs-countries:EnglandWales 2023-01-01 2023-12-31 02375152 2021-12-31 02375152 2022-12-31 02375152 2022-01-01 2022-12-31 02375152 frs-core:CurrentFinancialInstruments 2022-12-31 02375152 frs-core:Non-currentFinancialInstruments 2022-12-31 02375152 frs-core:ShareCapital 2022-12-31 02375152 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 02375152
Sceptra Computer Consultants Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 02375152
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 542 723
542 723
CURRENT ASSETS
Debtors 5 100 13
Cash at bank and in hand 2,811 5,191
2,911 5,204
Creditors: Amounts Falling Due Within One Year 6 (1,700 ) (4,958 )
NET CURRENT ASSETS (LIABILITIES) 1,211 246
TOTAL ASSETS LESS CURRENT LIABILITIES 1,753 969
Creditors: Amounts Falling Due After More Than One Year 7 (8,173 ) (8,173 )
NET LIABILITIES (6,420 ) (7,204 )
CAPITAL AND RESERVES
Called up share capital 8 40 40
Profit and Loss Account (6,460 ) (7,244 )
SHAREHOLDERS' FUNDS (6,420) (7,204)
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 Bhupinder Taheem
Director
16/09/2024
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
Sceptra Computer Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02375152 . The registered office is 214 Dawlish Drive, Ilford, Essex, IG3 9EH.
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 stated at cost less depreciation. 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:
Plant & Machinery 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 15,668
As at 31 December 2023 15,668
Depreciation
As at 1 January 2023 14,945
Provided during the period 181
As at 31 December 2023 15,126
Net Book Value
As at 31 December 2023 542
As at 1 January 2023 723
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 13
Other taxes and social security 100 -
100 13
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 692 1,802
Bank loans and overdrafts - 1,923
Corporation tax (50 ) (50 )
VAT 1,058 1,283
1,700 4,958
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 8,173 8,173
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 40 40
Page 4