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 09821616 Mr Adam Beard Mr Simon Strong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09821616 2023-03-31 09821616 2024-03-31 09821616 2023-04-01 2024-03-31 09821616 frs-core:CurrentFinancialInstruments 2024-03-31 09821616 frs-core:Non-currentFinancialInstruments 2024-03-31 09821616 frs-core:ShareCapital 2024-03-31 09821616 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09821616 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09821616 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 09821616 frs-bus:SmallEntities 2023-04-01 2024-03-31 09821616 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09821616 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 09821616 frs-bus:Director1 2023-04-01 2024-03-31 09821616 frs-bus:Director2 2023-04-01 2024-03-31 09821616 frs-countries:EnglandWales 2023-04-01 2024-03-31 09821616 2022-03-31 09821616 2023-03-31 09821616 2022-04-01 2023-03-31 09821616 frs-core:CurrentFinancialInstruments 2023-03-31 09821616 frs-core:Non-currentFinancialInstruments 2023-03-31 09821616 frs-core:ShareCapital 2023-03-31 09821616 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 09821616
Download Learning Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
JML Business Services Limited
25 Church Street
Godalming
Surrey
GU7 1EL
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09821616
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 19,200 -
Cash at bank and in hand 6,029 6,338
25,229 6,338
Creditors: Amounts Falling Due Within One Year 5 (22,120 ) (630 )
NET CURRENT ASSETS (LIABILITIES) 3,109 5,708
TOTAL ASSETS LESS CURRENT LIABILITIES 3,109 5,708
Creditors: Amounts Falling Due After More Than One Year 6 (1,445 ) (4,117 )
NET ASSETS 1,664 1,591
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 1,464 1,391
SHAREHOLDERS' FUNDS 1,664 1,591
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 Adam Beard
Director
21/10/2024
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
Download Learning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09821616 . The registered office is Marjoribanks House, 36 Quartermile Road, Godalming, Surrey, GU7 1TJ.
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. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 19,200 -
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 9,083 101
Bank loans and overdrafts 1,372 -
Corporation tax 25 -
VAT 2,765 279
Accruals and deferred income 8,875 250
22,120 630
Page 2
Page 3
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 1,445 4,117
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
Page 3