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Registered number: 10024485
John Bentley Consulting Limited
Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10024485
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,155 2,750
47,155 2,750
CURRENT ASSETS
Debtors 5 35,064 33,903
Cash at bank and in hand 91,528 87,886
126,592 121,789
Creditors: Amounts Falling Due Within One Year 6 (83,423 ) (67,359 )
NET CURRENT ASSETS (LIABILITIES) 43,169 54,430
TOTAL ASSETS LESS CURRENT LIABILITIES 90,324 57,180
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,789 ) (522 )
NET ASSETS 78,535 56,658
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 78,435 56,558
SHAREHOLDERS' FUNDS 78,535 56,658
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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 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 John Bentley
Director
21st October 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
John Bentley Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10024485 . The registered office is 82 Wandsworth Bridge Road, London, SW6 2TF.
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 company ceased trading on 30 September 2024 and the director has taken the decision to close the company and accordingly the going concern basis is not appropriate for these financial statements.
As such the financial statements are prepared on a non-going concern basis with adjustments to write down assets to their realisable value and reclassify and provide for any further liabilities that arise from this basis.
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.
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. 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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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.
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2.6. 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 years 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 assets reflect 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.
2.7. 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 as follows:
2024 2023
Office and administration 2 2
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 - 2,048 4,496 6,544
Additions 53,280 - 207 53,487
As at 31 March 2024 53,280 2,048 4,703 60,031
Depreciation
As at 1 April 2023 - 1,718 2,076 3,794
Provided during the period 7,770 146 1,166 9,082
As at 31 March 2024 7,770 1,864 3,242 12,876
...CONTINUED
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Net Book Value
As at 31 March 2024 45,510 184 1,461 47,155
As at 1 April 2023 - 330 2,420 2,750
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 45,510 -
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 34,191 33,728
Prepayments and accrued income 873 175
35,064 33,903
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 36,067 -
Corporation tax 12,833 20,252
Other taxes and social security 11,645 11,022
Accruals and deferred income 1,680 1,342
Director's loan account 21,198 34,743
83,423 67,359
£21,640 of the Net obligations under finance lease and hire purchase contracts was originally due after one year but has been reclassified to due within one year following the decision to close the company. 
7. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 36,067 -
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
80 Ordinary A shares of £ 1 each 80 80
20 Ordinary B shares of £ 1 each 20 20
100 100
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9. Related Party Transactions
The DirectorDirector and shareholdersThe director and shareholders have have lent funds to the company on an unsecured, interest free and repayable on demand basis. At the year end the amount owed from the directors was £21,198 (2023: £34,743)

The Director

Director and shareholders

The director and shareholders have have lent funds to the company on an unsecured, interest free and repayable on demand basis. At the year end the amount owed from the directors was £21,198 (2023: £34,743)

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