Acorah Software Products - Accounts Production 15.0.600 true true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 11161950 Mr Haralambos Asprou iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11161950 2023-03-31 11161950 2024-03-31 11161950 2023-04-01 2024-03-31 11161950 frs-core:CurrentFinancialInstruments 2024-03-31 11161950 frs-core:Non-currentFinancialInstruments 2024-03-31 11161950 frs-core:NetGoodwill 2024-03-31 11161950 frs-core:NetGoodwill 2023-04-01 2024-03-31 11161950 frs-core:NetGoodwill 2023-03-31 11161950 frs-core:ShareCapital 2024-03-31 11161950 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11161950 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11161950 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 11161950 frs-bus:SmallEntities 2023-04-01 2024-03-31 11161950 frs-bus:EntityNoLongerTradingButTradedInPast 2023-04-01 2024-03-31 11161950 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11161950 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 11161950 frs-bus:Director1 2023-04-01 2024-03-31 11161950 frs-bus:Director1 2023-03-31 11161950 frs-bus:Director1 2024-03-31 11161950 frs-countries:EnglandWales 2023-04-01 2024-03-31 11161950 2022-03-31 11161950 2023-03-31 11161950 2022-04-01 2023-03-31 11161950 frs-core:CurrentFinancialInstruments 2023-03-31 11161950 frs-core:Non-currentFinancialInstruments 2023-03-31 11161950 frs-core:ShareCapital 2023-03-31 11161950 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 11161950
Asprou Barbers Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
James Khan
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11161950
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,500 1,500
1,500 1,500
CURRENT ASSETS
Debtors 5 26,337 26,337
26,337 26,337
Creditors: Amounts Falling Due Within One Year 6 (17,725 ) (17,725 )
NET CURRENT ASSETS (LIABILITIES) 8,612 8,612
TOTAL ASSETS LESS CURRENT LIABILITIES 10,112 10,112
Creditors: Amounts Falling Due After More Than One Year 7 (10,000 ) (10,000 )
NET ASSETS 112 112
CAPITAL AND RESERVES
Called up share capital 8 101 101
Profit and Loss Account 11 11
SHAREHOLDERS' FUNDS 112 112
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 Haralambos Asprou
Director
28/06/2024
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
Asprou Barbers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11161950 . The registered office is 20 Park Crescent, Barry, CF62 6HD.
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.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.
2.4. Taxation
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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: (2023: 2)
- 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 10,000
As at 31 March 2024 10,000
Amortisation
As at 1 April 2023 8,500
As at 31 March 2024 8,500
Net Book Value
As at 31 March 2024 1,500
As at 1 April 2023 1,500
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 26,337 26,337
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 2,570 2,570
Taxation and social security 15,155 15,155
17,725 17,725
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 10,000 10,000
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 101 101
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Haralambos Asprou 19,850 - - - 19,850
The above loan is unsecured, interest free and repayable with nine months of the financial year end.
Page 4