Acorah Software Products - Accounts Production 14.6.300 false true true 31 December 2022 1 March 2022 false 1 January 2023 31 December 2023 31 December 2023 10027135 Mr Nathan Winch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10027135 2022-12-31 10027135 2023-12-31 10027135 2023-01-01 2023-12-31 10027135 frs-core:CurrentFinancialInstruments 2023-12-31 10027135 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 10027135 frs-core:OtherResidualIntangibleAssets 2023-12-31 10027135 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 10027135 frs-core:OtherResidualIntangibleAssets 2022-12-31 10027135 frs-core:SharePremium 2023-12-31 10027135 frs-core:ShareCapital 2023-12-31 10027135 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 10027135 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 10027135 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 10027135 frs-bus:SmallEntities 2023-01-01 2023-12-31 10027135 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 10027135 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 10027135 frs-bus:Director1 2023-01-01 2023-12-31 10027135 frs-countries:EnglandWales 2023-01-01 2023-12-31 10027135 2022-02-28 10027135 2022-12-31 10027135 2022-03-01 2022-12-31 10027135 frs-core:CurrentFinancialInstruments 2022-12-31 10027135 frs-core:SharePremium 2022-12-31 10027135 frs-core:ShareCapital 2022-12-31 10027135 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 10027135
Barnsley Card Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Elementary Accountancy Services Limited
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—6
Page 1
Company Information
Director Mr Nathan Winch
Company Number 10027135
Registered Office DTS International Freight Terminal
Nelson Park West
Cramlington
Northumberland
NE23 1WG
Accountants Elementary Accountancy Services Limited
36 Dearne Hall Lane
Barnsley
S751FX
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Page 2
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Barnsley Card Ltd For The Year Ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Barnsley Card Ltd For The Year Ended 31 December 2023 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 to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Barnsley Card Ltd , as a body, in accordance with the terms of our engagement letter dated 25 January 2021. Our work has been undertaken solely to prepare for your approval the accounts of Barnsley Card Ltd and state those matters that we have agreed to state to the director of Barnsley Card Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Barnsley Card Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Barnsley Card 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 Barnsley Card Ltd . You consider that Barnsley Card Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Barnsley Card 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
23/09/2024
Elementary Accountancy Services Limited
36 Dearne Hall Lane
Barnsley
S751FX
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Page 3
Balance Sheet
Registered number: 10027135
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 82 99
82 99
CURRENT ASSETS
Debtors 5 7,063 7,063
Cash at bank and in hand 216 216
7,279 7,279
Creditors: Amounts Falling Due Within One Year 6 (101,578 ) (100,723 )
NET CURRENT ASSETS (LIABILITIES) (94,299 ) (93,444 )
TOTAL ASSETS LESS CURRENT LIABILITIES (94,217 ) (93,345 )
NET LIABILITIES (94,217 ) (93,345 )
CAPITAL AND RESERVES
Called up share capital 8 552 552
Share premium account 9,461 9,461
Profit and Loss Account (104,230 ) (103,358 )
SHAREHOLDERS' FUNDS (94,217) (93,345)
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Page 4
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 Nathan Winch
Director
23/09/2024
The notes on pages 5 to 6 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
Barnsley Card Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10027135 . The registered office is DTS International Freight Terminal, Nelson Park West, Cramlington, Northumberland, NE23 1WG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
2.2. Going Concern Disclosure
The company is noted to have net liabilities of £94,217 (2022: £93,345). The directors have reviewed the forecasts for the following year and believe that the company will be able to meet all of its financial commitments and therefore deem the company to continue to be a going concern. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Revenue relates to monthly membership to a subscription service by customers and is recognised in line with the enjoyment of that subscription to the nearest full month. 
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to a Trademark purchased by the company. It is amortised to the profit and loss account over its estimated economic life of 10 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 170
As at 31 December 2023 170
Amortisation
As at 1 January 2023 71
Provided during the period 17
As at 31 December 2023 88
Net Book Value
As at 31 December 2023 82
As at 1 January 2023 99
5. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Other debtors 7,063 7,063
7,063 7,063
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6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Bank loans and overdrafts 859 947
Other creditors 55,106 55,106
Accruals and deferred income 4,912 3,969
Amounts owed to group undertakings 40,701 40,701
101,578 100,723
7. Deferred Taxation
Taxable losses of £106,354 (2022: £105,499) have been carried forward to set against future profits. No deferred tax asset has been recognised in relation to this as there is no guarantee that future profits will arise. 
8. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 552 552
9. Related Party Transactions
A balance of £18,551 (2022: £18,551) was owed to an entity which is under the same control as this entity. This is repayable on demand and no interest is charged on this balance. 
A balance of £626 (2022: £nil) was owed to an entity that was controlled by the same entity as this entity. 
Management charges of £926 (2022: £3,600) were made to an entity controlled by the same entity as this entity.
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