Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 02409846 Ms Anne Baxter Mr Martyn Brocklesby Mr Richard Fielden Mr Timothy Horner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02409846 2022-12-31 02409846 2023-12-31 02409846 2023-01-01 2023-12-31 02409846 frs-core:CurrentFinancialInstruments 2023-12-31 02409846 frs-core:ShareCapital 2023-12-31 02409846 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 02409846 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 02409846 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 02409846 frs-bus:SmallEntities 2023-01-01 2023-12-31 02409846 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 02409846 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 02409846 frs-bus:Director1 2023-01-01 2023-12-31 02409846 frs-bus:Director2 2023-01-01 2023-12-31 02409846 frs-bus:Director3 2023-01-01 2023-12-31 02409846 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 02409846 frs-countries:EnglandWales 2023-01-01 2023-12-31 02409846 2021-12-31 02409846 2022-12-31 02409846 2022-01-01 2022-12-31 02409846 frs-core:CurrentFinancialInstruments 2022-12-31 02409846 frs-core:ShareCapital 2022-12-31 02409846 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 02409846
BDA Audit Limited
Financial Statements
For The Year Ended 31 December 2023
Hill Wooldridge Accountants Ltd
Chartered Certified Accountants
55 Crown Street
Brentwood
Essex
CM14 4BD
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 02409846
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 52,636 29,109
52,636 29,109
Creditors: Amounts Falling Due Within One Year 5 (52,952 ) (29,083 )
NET CURRENT ASSETS (LIABILITIES) (316 ) 26
TOTAL ASSETS LESS CURRENT LIABILITIES (316 ) 26
NET (LIABILITIES)/ASSETS (316 ) 26
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (416 ) (74 )
SHAREHOLDERS' FUNDS (316) 26
Page 1
Page 2
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 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 Martyn Brocklesby
Director
17th April 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
BDA Audit Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02409846 . The registered office is 55 Crown Street, Brentwood, Essex, CM14 4BD.
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 16,716 5,667
VAT - 42
Amounts owed by group undertakings 35,920 23,400
52,636 29,109
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 8,124 8,346
VAT 4,031 -
Income received in advance 39,540 19,780
Accruals and deferred income 1,257 957
52,952 29,083
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4