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 11120030 Mr Michael Ingall Mr Frederick Graham-Watson Mr Suresh Gorasia Mr Jonathan Raine Capital Holdco Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11120030 2022-12-31 11120030 2023-12-31 11120030 2023-01-01 2023-12-31 11120030 frs-core:CurrentFinancialInstruments 2023-12-31 11120030 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 11120030 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 11120030 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 11120030 frs-core:PlantMachinery 2023-01-01 2023-12-31 11120030 frs-core:ShareCapital 2023-12-31 11120030 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11120030 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11120030 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 11120030 frs-bus:SmallEntities 2023-01-01 2023-12-31 11120030 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11120030 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11120030 1 2023-01-01 2023-12-31 11120030 frs-bus:Director1 2023-01-01 2023-12-31 11120030 frs-bus:Director2 2023-01-01 2023-12-31 11120030 frs-bus:Director3 2023-01-01 2023-12-31 11120030 frs-bus:Director4 2023-01-01 2023-12-31 11120030 frs-countries:EnglandWales 2023-01-01 2023-12-31 11120030 2021-12-31 11120030 2022-12-31 11120030 2022-01-01 2022-12-31 11120030 frs-core:CurrentFinancialInstruments 2022-12-31 11120030 frs-core:ShareCapital 2022-12-31 11120030 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 11120030
All Work and Social G&S Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11120030
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 107,899 -
107,899 -
CURRENT ASSETS
Debtors 5 2,312,105 2,209,421
Cash at bank and in hand 2,493 42,930
2,314,598 2,252,351
Creditors: Amounts Falling Due Within One Year 6 (3,517,389 ) (2,166,920 )
NET CURRENT ASSETS (LIABILITIES) (1,202,791 ) 85,431
TOTAL ASSETS LESS CURRENT LIABILITIES (1,094,892 ) 85,431
NET (LIABILITIES)/ASSETS (1,094,892 ) 85,431
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement (1,094,992 ) 85,331
SHAREHOLDERS' FUNDS (1,094,892) 85,431
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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 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 Income Statement.
On behalf of the board
Mr Suresh Gorasia
Director
20 September 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
All Work and Social G&S Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11120030 . 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 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.
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 liabilities of £1,094,892 (2022: net assets £85,431) and made a loss after taxation for the financial year of £1,180,323 (2022: profit £31,177). 
Management has undertaken a thorough group 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 goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Leasehold Term of lease
Plant & Machinery 3 years straight line
2.6. Financial Instruments
Financial assets
Financial assets, other than investments and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment.
Financial liabilities and equity
Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities, excluding convertible debt and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost.
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2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 45 (2022: 48)
45 48
4. Tangible Assets
Land & Property
Leasehold
£
Cost
As at 1 January 2023 -
Additions 122,923
As at 31 December 2023 122,923
Depreciation
As at 1 January 2023 -
Provided during the period 15,024
As at 31 December 2023 15,024
Net Book Value
As at 31 December 2023 107,899
As at 1 January 2023 -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 527,111 -
Prepayments and accrued income 493,417 2,131,084
Other debtors - 74,109
Amounts owed by group undertakings 1,291,577 933
Amounts owed by related parties - 3,295
2,312,105 2,209,421
The amounts due from group undertakings and related parties are repayable on demand and not interest bearing.
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 265,183 681,590
Other creditors 114,936 9,034
Accruals and deferred income 1,255,448 24,298
Amounts owed to group undertakings 1,879,572 1,451,998
Amounts owed to related parties 2,250 -
3,517,389 2,166,920
The amounts due to group undertakings and related parties are repayable on demand and not interest bearing.
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. 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.
9. 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. There are no other related party transactions other than as disclosed.
Allied London Quay Street Two Limited
The directors of All Work and Social Limited are also directors of Allied London Quay Street Two Limited. The company owes £2,250 to Allied London Quay Street Two Limited (2022: owed £3,295 from Allied London Quay Street Two Limited).
10. Ultimate Controlling Party
The company's immediate parent company is Capital Properties (UK) Two Limited, a company registered in England & Wales. The ultimate parent company is Capital Holdco Limited , a company registered in the British Virgin Islands.
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