Acorah Software Products - Accounts Production 15.0.600 false true true false 14 April 2023 31 December 2023 31 December 2023 14802607 Mr Michael Ingall Mr Suresh Gorasia Mr Anthony Powell Capital Holdco Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14802607 2023-04-13 14802607 2023-12-31 14802607 2023-04-14 2023-12-31 14802607 frs-core:CurrentFinancialInstruments 2023-12-31 14802607 frs-core:ShareCapital 2023-12-31 14802607 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 14802607 frs-bus:PrivateLimitedCompanyLtd 2023-04-14 2023-12-31 14802607 frs-bus:FilletedAccounts 2023-04-14 2023-12-31 14802607 frs-bus:SmallEntities 2023-04-14 2023-12-31 14802607 frs-bus:AuditExempt-NoAccountantsReport 2023-04-14 2023-12-31 14802607 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-14 2023-12-31 14802607 1 2023-04-14 2023-12-31 14802607 frs-bus:Director1 2023-04-14 2023-12-31 14802607 frs-bus:Director2 2023-04-14 2023-12-31 14802607 frs-bus:Director3 2023-04-14 2023-12-31 14802607 frs-countries:EnglandWales 2023-04-14 2023-12-31
Registered number: 14802607
All Work And Social Operations Limited
Financial Statements
For the Period 14 April 2023 to 31 December 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14802607
31 December 2023
Notes £ £
CURRENT ASSETS
Debtors 4 1,396,350
Cash at bank and in hand 66
1,396,416
Creditors: Amounts Falling Due Within One Year 5 (1,383,859 )
NET CURRENT ASSETS (LIABILITIES) 12,557
TOTAL ASSETS LESS CURRENT LIABILITIES 12,557
NET ASSETS 12,557
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 12,457
SHAREHOLDERS' FUNDS 12,557
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 Suresh Gorasia
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
All Work And Social Operations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14802607 . The registered office is C/O Allied London, Suite 1 Bonded Warehouse, 18 Lower Byrom Street, Manchester, Greater Manchester, M3 4AP.
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 the provisions of Financial Reporting Standard 102 section 1A small entities, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound. 
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies (see note 2.3).
2.2. Going Concern Disclosure
The directors have assessed the financial performance and note that as at 31 December 2023 the company had net assets of £12,557 and made a profit after taxation for the period of £12,457. 
Management has undertaken a thorough going concern review which has included forecasts from 12 months from signing date of the financial statements to ensure the company will continue to be able to meet its liabilities for the next year from the signing date of the accounts. The forecasts included some sensitivity on the income obtained, with expenditure being managed accordingly to maintain sufficient reserves.
Therefore, the board considers that the company will be able to continue to trade as a going concern and meet its liabilities as they fall due.
2.3. Significant judgements and estimations
In preparing these financial statements, the directors consider that there are no significant judgements in applying the accounting policies. Nor are there any key sources of uncertainty.
2.4. Turnover
Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts. Turnover is recognised at the point the service is provided during the year.
2.5. Financial Instruments
The Company considers that the fair value of cash and cash equivalents, loans, trade and other receivables, and trade and other payables are not materially different to their carrying value. There are no financial instruments held at fair value through profit and loss.
2.6. Taxation
Deferred Taxation
Deferred balances are recognised in respect of all timing differences that have originated but not reversed by the statement of financial position date, except: 
• The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; 
• Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and 
• Where timing differences relate to interests in subsidiaries, associates, branches and joint ventures and the group can control their reversal and such reversal is not considered probable in the foreseeable future. 
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. 
Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 48
48
Page 2
Page 3
4. Debtors
31 December 2023
£
Due within one year
Amounts owed by group undertakings 827,414
Other debtors 568,936
1,396,350
The amounts due from group undertakings are repayable on demand and not interest bearing.
5. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Trade creditors 21,219
Amounts owed to group undertakings 1,243,263
Other creditors 119,377
1,383,859
The amounts due to group undertakings are repayable on demand and not interest bearing.
6. Share Capital
31 December 2023
£
Allotted, Called up and fully paid 100
7. Financial Instruments
8. Related Party Transactions
The company has taken advantage of the exemption allowed by Financial Reporting Standard 102, "Related party disclosures" Section 33.1A not to disclose details of related party transactions with entities that are 100% owned members of the same group.
9. Ultimate Controlling Party
The company's immediate parent company is Capital Properties (UK) Two Limited, a company registered in England and Wales. The company's ultimate controlling party is Capital Holdco Limited , a company registered in the British Virgin Islands.
Page 3