Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2022 23 March 2022 false 1 July 2022 31 December 2023 31 December 2023 13998377 Mr D P Buck Mr A Cannon Miss T D Ward Miss D A Ward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13998377 2022-06-30 13998377 2023-12-31 13998377 2022-07-01 2023-12-31 13998377 frs-core:CurrentFinancialInstruments 2023-12-31 13998377 frs-core:ShareCapital 2023-12-31 13998377 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13998377 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-12-31 13998377 frs-bus:FilletedAccounts 2022-07-01 2023-12-31 13998377 frs-bus:SmallEntities 2022-07-01 2023-12-31 13998377 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-12-31 13998377 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-12-31 13998377 frs-bus:Director1 2022-07-01 2023-12-31 13998377 frs-bus:Director2 2022-07-01 2023-12-31 13998377 frs-bus:Director3 2022-07-01 2023-12-31 13998377 frs-bus:Director4 2022-07-01 2023-12-31 13998377 frs-countries:EnglandWales 2022-07-01 2023-12-31 13998377 2022-03-22 13998377 2022-06-30 13998377 2022-03-23 2022-06-30 13998377 frs-core:CurrentFinancialInstruments 2022-06-30 13998377 frs-core:ShareCapital 2022-06-30 13998377 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30
Registered number: 13998377
Astalia Ltd
Unaudited Financial Statements
For the Period 1 July 2022 to 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13998377
31 December 2023 30 June 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 26,255 -
Debtors 5 187 100
Cash at bank and in hand 77,282 -
103,724 100
Creditors: Amounts Falling Due Within One Year 6 (174,850 ) -
NET CURRENT ASSETS (LIABILITIES) (71,126 ) 100
TOTAL ASSETS LESS CURRENT LIABILITIES (71,126 ) 100
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,533 ) -
NET (LIABILITIES)/ASSETS (84,659 ) 100
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (84,759 ) -
SHAREHOLDERS' FUNDS (84,659) 100
For the period 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 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.
On behalf of the board
Mr D P Buck
Director
20 September 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Astalia Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13998377 . 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. 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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 period was: 4 (2022: 1)
4 1
4. Stocks
31 December 2023 30 June 2022
£ £
Stock 26,255 -
Page 2
Page 3
5. Debtors
31 December 2023 30 June 2022
£ £
Due within one year
Other debtors 187 100
187 100
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 30 June 2022
£ £
Trade creditors 50,705 -
VAT 6,772 -
Other creditors 115,688 -
Accruals and deferred income 1,685 -
174,850 -
7. Share Capital
31 December 2023 30 June 2022
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
The following related party transactions were undertaken during the year:
During the year the company made payments to a connected company totalling £2,420 and received repayments totalling £52,630. At the balance sheet date the amount payable £50,210. 
During the year the company made payments to a connected company totalling £2,048 and received repayments totalling £17,526. At the balance sheet date the amount payable £15,478. 
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
9. Going Concern
The company is able to meet its day to day working capital requirements through the support of the directors and the company's creditors. Therefore the directors consider it appropriate to prepare the financial statements on the going concern basis.
Page 3