Acorah Software Products - Accounts Production 14.5.601 false true false 8 January 2023 31 January 2024 31 January 2024 14577901 Ms Masoumeh Nouri iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14577901 2023-01-07 14577901 2024-01-31 14577901 2023-01-08 2024-01-31 14577901 frs-core:CurrentFinancialInstruments 2024-01-31 14577901 frs-core:ComputerEquipment 2023-01-08 2024-01-31 14577901 frs-core:FurnitureFittings 2024-01-31 14577901 frs-core:FurnitureFittings 2023-01-08 2024-01-31 14577901 frs-core:FurnitureFittings 2023-01-07 14577901 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-08 2024-01-31 14577901 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-08 2024-01-31 14577901 frs-core:MotorVehicles 2023-01-08 2024-01-31 14577901 frs-core:PlantMachinery 2023-01-08 2024-01-31 14577901 frs-core:ShareCapital 2024-01-31 14577901 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 14577901 frs-bus:PrivateLimitedCompanyLtd 2023-01-08 2024-01-31 14577901 frs-bus:FilletedAccounts 2023-01-08 2024-01-31 14577901 frs-bus:SmallEntities 2023-01-08 2024-01-31 14577901 frs-bus:AuditExempt-NoAccountantsReport 2023-01-08 2024-01-31 14577901 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-08 2024-01-31 14577901 frs-bus:Director1 2023-01-08 2024-01-31 14577901 frs-countries:EnglandWales 2023-01-08 2024-01-31
Registered number: 14577901
Argun Test Centre Ltd
Unaudited Financial Statements
For the Period 8 January 2023 to 31 January 2024
HHM Chartered Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14577901
31 January 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 637
637
CURRENT ASSETS
Debtors 5 425
Cash at bank and in hand 69
494
Creditors: Amounts Falling Due Within One Year 6 (9,653 )
NET CURRENT ASSETS (LIABILITIES) (9,159 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,522 )
NET LIABILITIES (8,522 )
CAPITAL AND RESERVES
Called up share capital 7 (1 )
Profit and Loss Account (8,521 )
SHAREHOLDERS' FUNDS (8,522)
For the period ending 31 January 2024 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
Ms Masoumeh Nouri
Director
30/09/2024
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
Argun Test Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14577901 . The registered office is Room 116 Bradford Business Court Centre, Bradford Street, Birmingham, West Midlands, B12 0NS.
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.
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:
Freehold 2%
Leasehold 2%
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 25%
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 8 January 2023 -
Additions 849
As at 31 January 2024 849
Depreciation
As at 8 January 2023 -
Provided during the period 212
As at 31 January 2024 212
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 January 2024 637
As at 8 January 2023 -
5. Debtors
31 January 2024
£
Due within one year
Other debtors 425
6. Creditors: Amounts Falling Due Within One Year
31 January 2024
£
Trade creditors (184 )
Other creditors 9,837
9,653
7. Share Capital
31 January 2024
£
Allotted, Called up and fully paid (1 )
Page 3