Acorah Software Products - Accounts Production 15.0.600 false true true false 23 September 2022 30 September 2023 30 September 2023 14373188 Mr Daniel Shing Mrs Natasha Rafatnia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14373188 2022-09-22 14373188 2023-09-30 14373188 2022-09-23 2023-09-30 14373188 frs-core:Non-currentFinancialInstruments 2023-09-30 14373188 frs-core:ShareCapital 2023-09-30 14373188 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 14373188 frs-bus:PrivateLimitedCompanyLtd 2022-09-23 2023-09-30 14373188 frs-bus:AbridgedAccounts 2022-09-23 2023-09-30 14373188 frs-bus:SmallEntities 2022-09-23 2023-09-30 14373188 frs-bus:AuditExempt-NoAccountantsReport 2022-09-23 2023-09-30 14373188 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-23 2023-09-30 14373188 frs-bus:Director1 2022-09-23 2023-09-30 14373188 frs-bus:Director2 2022-09-23 2023-09-30 14373188 frs-countries:EnglandWales 2022-09-23 2023-09-30
Registered number: 14373188
Nd Law Ltd
Unaudited ABRIDGED Financial Statements
For the Period 23 September 2022 to 30 September 2023
Eastbourne Accountants
First Floor
215 Seaside
Eastbourne
East Sussex
BN22 7NR
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2
Page 1
Abridged Balance Sheet
Registered number: 14373188
30 September 2023
Notes £ £
CURRENT ASSETS
Debtors 11,304
Cash at bank and in hand 35
11,339
NET CURRENT ASSETS (LIABILITIES) 11,339
TOTAL ASSETS LESS CURRENT LIABILITIES 11,339
Creditors: Amounts Falling Due After More Than One Year (22,288 )
NET LIABILITIES (10,949 )
CAPITAL AND RESERVES
Called up share capital 4 2
Profit and Loss Account (10,951 )
SHAREHOLDERS' FUNDS (10,949)
For the period ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Daniel Shing
Director
20th September 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
Nd Law Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14373188 . The registered office is 2 The Triangle, Eastbourne, BN20 9PJ.
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. Going Concern Disclosure
At the balance sheet date, the Company held net liabilities. The creditors of the Company being the Directors have pledged their support to the Company for the following 12 months. The financial statements have therefore been prepared on the Going Concern basis.
2.3. 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 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.
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 period was: 2
2
4. Share Capital
30 September 2023
£
Allotted, Called up and fully paid 2
5. Related Party Transactions
At the balance sheet date, the Company owed its Directors £22,288. This loan is unsecured, interest free and holds no fixed repayment terms.
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