Acorah Software Products - Accounts Production 15.0.600 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 08336721 Mr G N Cramp Ms J B Stewart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08336721 2022-12-31 08336721 2023-12-31 08336721 2023-01-01 2023-12-31 08336721 frs-core:CurrentFinancialInstruments 2023-12-31 08336721 frs-core:ComputerEquipment 2023-12-31 08336721 frs-core:ComputerEquipment 2023-01-01 2023-12-31 08336721 frs-core:ComputerEquipment 2022-12-31 08336721 frs-core:NetGoodwill 2023-12-31 08336721 frs-core:NetGoodwill 2023-01-01 2023-12-31 08336721 frs-core:NetGoodwill 2022-12-31 08336721 frs-core:PlantMachinery 2023-12-31 08336721 frs-core:PlantMachinery 2023-01-01 2023-12-31 08336721 frs-core:PlantMachinery 2022-12-31 08336721 frs-core:ShareCapital 2023-12-31 08336721 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08336721 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08336721 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 08336721 frs-bus:SmallEntities 2023-01-01 2023-12-31 08336721 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08336721 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 08336721 frs-bus:Director1 2023-01-01 2023-12-31 08336721 frs-bus:Director2 2023-01-01 2023-12-31 08336721 frs-countries:EnglandWales 2023-01-01 2023-12-31 08336721 2021-12-31 08336721 2022-12-31 08336721 2022-01-01 2022-12-31 08336721 frs-core:CurrentFinancialInstruments 2022-12-31 08336721 frs-core:ShareCapital 2022-12-31 08336721 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 08336721
Gather at Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Grant and Co (Accountants) Ltd
Units 4 & 5 Rockfield Business Park
Old Station Drive, Leckhampton
Cheltenham
Gloucestershire
GL53 0AN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08336721
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,435 2,544
1,435 2,544
CURRENT ASSETS
Cash at bank and in hand 1,349 4,285
1,349 4,285
Creditors: Amounts Falling Due Within One Year 7 (13,703 ) (12,359 )
NET CURRENT ASSETS (LIABILITIES) (12,354 ) (8,074 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,919 ) (5,530 )
NET LIABILITIES (10,919 ) (5,530 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (11,019 ) (5,630 )
SHAREHOLDERS' FUNDS (10,919) (5,530)
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 G N Cramp
Director
Ms J B Stewart
Director
24/09/2024
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
Gather at Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08336721 . The registered office is Units 4 & 5 Rockfield Business Park, Old Station Drive, Cheltenham, Gloucestershire, GL53 0AN.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as 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. 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.
2.4. 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 .... years.
2.5. 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 20% straight line
Computer Equipment 33% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 9,000
As at 31 December 2023 9,000
Amortisation
As at 1 January 2023 9,000
As at 31 December 2023 9,000
...CONTINUED
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Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 5,546 1,953 7,499
As at 31 December 2023 5,546 1,953 7,499
Depreciation
As at 1 January 2023 3,435 1,520 4,955
Provided during the period 676 433 1,109
As at 31 December 2023 4,111 1,953 6,064
Net Book Value
As at 31 December 2023 1,435 - 1,435
As at 1 January 2023 2,111 433 2,544
6. Debtors
2023 2022
£ £
Due within one year
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 1
Other creditors 13,702 12,358
13,703 12,359
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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