Acorah Software Products - Accounts Production 14.6.300 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 07463068 Mrs Benrina Browne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07463068 2022-12-31 07463068 2023-12-31 07463068 2023-01-01 2023-12-31 07463068 frs-core:CurrentFinancialInstruments 2023-12-31 07463068 frs-core:Non-currentFinancialInstruments 2023-12-31 07463068 frs-core:BetweenOneFiveYears 2023-12-31 07463068 frs-core:FurnitureFittings 2023-01-01 2023-12-31 07463068 frs-core:MotorVehicles 2023-12-31 07463068 frs-core:MotorVehicles 2023-01-01 2023-12-31 07463068 frs-core:MotorVehicles 2022-12-31 07463068 frs-core:PlantMachinery 2023-12-31 07463068 frs-core:PlantMachinery 2023-01-01 2023-12-31 07463068 frs-core:PlantMachinery 2022-12-31 07463068 frs-core:WithinOneYear 2023-12-31 07463068 frs-core:ShareCapital 2023-12-31 07463068 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07463068 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07463068 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 07463068 frs-bus:SmallEntities 2023-01-01 2023-12-31 07463068 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07463068 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07463068 frs-bus:Director1 2023-01-01 2023-12-31 07463068 frs-core:Non-currentFinancialInstruments 1 2023-12-31 07463068 frs-countries:EnglandWales 2023-01-01 2023-12-31 07463068 2021-12-31 07463068 2022-12-31 07463068 2022-01-01 2022-12-31 07463068 frs-core:CurrentFinancialInstruments 2022-12-31 07463068 frs-core:Non-currentFinancialInstruments 2022-12-31 07463068 frs-core:BetweenOneFiveYears 2022-12-31 07463068 frs-core:WithinOneYear 2022-12-31 07463068 frs-core:ShareCapital 2022-12-31 07463068 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 07463068 frs-core:Non-currentFinancialInstruments 1 2022-12-31
Registered number: 07463068
Anderson Browne Solicitors Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07463068
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,464 5,495
38,464 5,495
CURRENT ASSETS
Stocks 5 1,770 1,600
Debtors 6 - 2,613
Cash at bank and in hand 56,026 56,351
57,796 60,564
Creditors: Amounts Falling Due Within One Year 7 (29,808 ) (15,193 )
NET CURRENT ASSETS (LIABILITIES) 27,988 45,371
TOTAL ASSETS LESS CURRENT LIABILITIES 66,452 50,866
Creditors: Amounts Falling Due After More Than One Year 8 (42,644 ) (18,369 )
NET ASSETS 23,808 32,497
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 23,708 32,397
SHAREHOLDERS' FUNDS 23,808 32,497
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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 her 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
Mrs Benrina Browne
Director
20/09/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Anderson Browne Solicitors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07463068 . The registered office is Sworders Yard, 19e North Street, Bishop's Stortford, Hertfordshire, CM23 2LD.
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 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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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% Reducing balance method
Motor Vehicles 25% Reducing balance method
Fixtures & Fittings 25% Reducing balance method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable .
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 year 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 2022
Office and administration 1 3
1 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2023 12,242 - 12,242
Additions - 45,790 45,790
As at 31 December 2023 12,242 45,790 58,032
Depreciation
As at 1 January 2023 6,747 - 6,747
Provided during the period 1,373 11,448 12,821
As at 31 December 2023 8,120 11,448 19,568
Net Book Value
As at 31 December 2023 4,122 34,342 38,464
As at 1 January 2023 5,495 - 5,495
5. Stocks
2023 2022
£ £
Work in progress 1,770 1,600
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6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income - 2,613
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,054 -
Bank loans and overdrafts 3,224 2,500
Corporation tax 1,382 5,492
Other taxes and social security 7 126
Other creditors 21,929 -
Accruals and deferred income 1,212 1,000
Director's loan account - 6,075
29,808 15,193
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 28,223 -
Bounce back loan 14,421 18,369
42,644 18,369
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,054 -
Later than one year and not later than five years 28,223 -
30,277 -
30,277 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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