Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 11238173 Mr C J Stott Mrs S E Stott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11238173 2023-03-31 11238173 2024-03-31 11238173 2023-04-01 2024-03-31 11238173 frs-core:CurrentFinancialInstruments 2024-03-31 11238173 frs-core:ComputerEquipment 2024-03-31 11238173 frs-core:ComputerEquipment 2023-04-01 2024-03-31 11238173 frs-core:ComputerEquipment 2023-03-31 11238173 frs-core:FurnitureFittings 2024-03-31 11238173 frs-core:FurnitureFittings 2023-04-01 2024-03-31 11238173 frs-core:FurnitureFittings 2023-03-31 11238173 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 11238173 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 11238173 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 11238173 frs-core:WithinOneYear 2024-03-31 11238173 frs-core:ShareCapital 2024-03-31 11238173 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11238173 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11238173 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 11238173 frs-bus:SmallEntities 2023-04-01 2024-03-31 11238173 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11238173 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 11238173 frs-bus:Director1 2023-04-01 2024-03-31 11238173 frs-bus:Director2 2023-04-01 2024-03-31 11238173 frs-countries:EnglandWales 2023-04-01 2024-03-31 11238173 2022-03-31 11238173 2023-03-31 11238173 2022-04-01 2023-03-31 11238173 frs-core:CurrentFinancialInstruments 2023-03-31 11238173 frs-core:WithinOneYear 2023-03-31 11238173 frs-core:ShareCapital 2023-03-31 11238173 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 11238173
Pareto Marketing Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11238173
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,438 15,830
16,438 15,830
CURRENT ASSETS
Debtors 5 3,856 3,188
Cash at bank and in hand 44,348 33,713
48,204 36,901
Creditors: Amounts Falling Due Within One Year 6 (7,602 ) (8,329 )
NET CURRENT ASSETS (LIABILITIES) 40,602 28,572
TOTAL ASSETS LESS CURRENT LIABILITIES 57,040 44,402
PROVISIONS FOR LIABILITIES
Deferred Taxation (435 ) (319 )
NET ASSETS 56,605 44,083
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 56,603 44,081
SHAREHOLDERS' FUNDS 56,605 44,083
Page 1
Page 2
For the year ending 31 March 2024 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 C J Stott
Director
14 October 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pareto Marketing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11238173 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 None
Fixtures and fittings 25% reducing balance
Computer equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Page 3
Page 4
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 April 2023 14,150 1,398 2,543 18,091
Additions - 198 1,173 1,371
As at 31 March 2024 14,150 1,596 3,716 19,462
Depreciation
As at 1 April 2023 - 937 1,324 2,261
Provided during the period - 165 598 763
As at 31 March 2024 - 1,102 1,922 3,024
Net Book Value
As at 31 March 2024 14,150 494 1,794 16,438
As at 1 April 2023 14,150 461 1,219 15,830
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,600 2,928
Other debtors 256 260
3,856 3,188
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 1,593 924
Taxation and social security 6,009 7,405
7,602 8,329
Page 4
Page 5
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 1,497 2,557
1,497 2,557
9. Related Party Transactions
The following related party transactions were undertaken during the year:
A director, withdrew amounts totalling £Nil and repaid amounts totalling Nil (2023: withdrew £Nil and repaid £Nil). At the balance sheet date the balance receivable to the director was £1.
A director, withdrew amounts totalling £Nil and repaid amounts totalling Nil (2023: withdrew £Nil and repaid £Nl). At the balance sheet date the balance receivable to the director was £1.
The aggregate remuneration paid to key personnel for the year was £9,100 (2023: £9,100).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and republic of Ireland'.
Page 5