Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 11796402 Mr William Dodds Mr W A Dodds true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11796402 2023-01-31 11796402 2024-01-31 11796402 2023-02-01 2024-01-31 11796402 frs-core:CurrentFinancialInstruments 2024-01-31 11796402 frs-core:ComputerEquipment 2024-01-31 11796402 frs-core:ComputerEquipment 2023-02-01 2024-01-31 11796402 frs-core:ComputerEquipment 2023-01-31 11796402 frs-core:FurnitureFittings 2024-01-31 11796402 frs-core:FurnitureFittings 2023-02-01 2024-01-31 11796402 frs-core:FurnitureFittings 2023-01-31 11796402 frs-core:ShareCapital 2024-01-31 11796402 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 11796402 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11796402 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 11796402 frs-bus:SmallEntities 2023-02-01 2024-01-31 11796402 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 11796402 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 11796402 1 2023-02-01 2024-01-31 11796402 frs-bus:Director1 2023-02-01 2024-01-31 11796402 frs-bus:Director1 2023-01-31 11796402 frs-bus:Director1 2024-01-31 11796402 frs-countries:EnglandWales 2023-02-01 2024-01-31 11796402 2022-01-31 11796402 2023-01-31 11796402 2022-02-01 2023-01-31 11796402 frs-core:CurrentFinancialInstruments 2023-01-31 11796402 frs-core:ShareCapital 2023-01-31 11796402 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 11796402
Building Integrated Spaces Ltd
Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11796402
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,008 142
1,008 142
CURRENT ASSETS
Debtors 5 13,930 12,288
Cash at bank and in hand 8,815 11,107
22,745 23,395
Creditors: Amounts Falling Due Within One Year 6 (22,740 ) (12,808 )
NET CURRENT ASSETS (LIABILITIES) 5 10,587
TOTAL ASSETS LESS CURRENT LIABILITIES 1,013 10,729
PROVISIONS FOR LIABILITIES
Deferred Taxation (192 ) (27 )
NET ASSETS 821 10,702
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 820 10,701
SHAREHOLDERS' FUNDS 821 10,702
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For the year 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 his 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 William Dodds
Director
13 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
Building Integrated Spaces Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11796402 . The registered office is 30 Holts Lane, Clayton, Bradford, BD14 6BL.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. 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.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2023 - 1,386 1,386
Additions 626 654 1,280
As at 31 January 2024 626 2,040 2,666
Depreciation
As at 1 February 2023 - 1,244 1,244
Provided during the period 125 289 414
As at 31 January 2024 125 1,533 1,658
Net Book Value
As at 31 January 2024 501 507 1,008
As at 1 February 2023 - 142 142
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,179 9,462
Other debtors 3,751 2,826
13,930 12,288
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 9,208 5,831
Taxation and social security 13,532 6,977
22,740 12,808
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7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr William Dodds - 2,627 - - 2,627
The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr W A Dodds by virtue of his ownership of 100% of the issued share capital in the company.
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