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 08939498 Mr Andreas Struggl iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08939498 2023-03-31 08939498 2024-03-31 08939498 2023-04-01 2024-03-31 08939498 frs-core:CurrentFinancialInstruments 2024-03-31 08939498 frs-core:Non-currentFinancialInstruments 2024-03-31 08939498 frs-core:FurnitureFittings 2024-03-31 08939498 frs-core:FurnitureFittings 2023-04-01 2024-03-31 08939498 frs-core:FurnitureFittings 2023-03-31 08939498 frs-core:RevaluationReserve 2023-04-01 2024-03-31 08939498 frs-core:RevaluationReserve 2023-03-31 08939498 frs-core:RevaluationReserve 2024-03-31 08939498 frs-core:ShareCapital 2024-03-31 08939498 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08939498 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08939498 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 08939498 frs-bus:SmallEntities 2023-04-01 2024-03-31 08939498 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08939498 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 08939498 frs-core:CostValuation 2023-03-31 08939498 frs-core:DisposalsRepaymentsInvestments 2024-03-31 08939498 frs-core:RevaluationsIncreaseDecreaseInInvestments 2024-03-31 08939498 frs-core:CostValuation 2024-03-31 08939498 frs-core:ListedExchangeTraded 2024-03-31 08939498 frs-core:ListedExchangeTraded 2023-03-31 08939498 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-03-31 08939498 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2024-03-31 08939498 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-03-31 08939498 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 08939498 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 08939498 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 08939498 frs-core:UnlistedNon-exchangeTraded 2024-03-31 08939498 frs-core:UnlistedNon-exchangeTraded 2023-03-31 08939498 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 08939498 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 08939498 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 08939498 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 08939498 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 08939498 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 08939498 frs-bus:Director1 2023-04-01 2024-03-31 08939498 frs-countries:EnglandWales 2023-04-01 2024-03-31 08939498 2022-03-31 08939498 2023-03-31 08939498 2022-04-01 2023-03-31 08939498 frs-core:CurrentFinancialInstruments 2023-03-31 08939498 frs-core:Non-currentFinancialInstruments 2023-03-31 08939498 frs-core:RevaluationReserve 2023-03-31 08939498 frs-core:ShareCapital 2023-03-31 08939498 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 08939498
ARS Capital Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08939498
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 232 273
Investments 5 1,950,679 1,898,821
1,950,911 1,899,094
CURRENT ASSETS
Cash at bank and in hand 3,134 47,261
3,134 47,261
Creditors: Amounts Falling Due Within One Year 6 (1,879 ) (1,511 )
NET CURRENT ASSETS (LIABILITIES) 1,255 45,750
TOTAL ASSETS LESS CURRENT LIABILITIES 1,952,166 1,944,844
Creditors: Amounts Falling Due After More Than One Year 7 (914,732 ) (1,149,949 )
NET ASSETS 1,037,434 794,895
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Revaluation reserve 9 795,933 587,967
Profit and Loss Account 240,501 205,928
SHAREHOLDERS' FUNDS 1,037,434 794,895
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 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 Andreas Struggl
Director
23/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ARS Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08939498 . The registered office is 27 Old Gloucester Street, London, WC1N 3AX.
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. 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 15% WDV
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2023 1,000
As at 31 March 2024 1,000
Depreciation
As at 1 April 2023 727
Provided during the period 41
As at 31 March 2024 768
Net Book Value
As at 31 March 2024 232
As at 1 April 2023 273
Page 3
Page 4
5. Investments
Listed Unlisted Total
£ £ £
Cost
As at 1 April 2023 1,534,002 364,819 1,898,821
Disposals - (156,107 ) (156,107 )
Revaluations 219,623 (11,658 ) 207,965
As at 31 March 2024 1,753,625 197,054 1,950,679
Provision
As at 1 April 2023 - - -
As at 31 March 2024 - - -
Net Book Value
As at 31 March 2024 1,753,625 197,054 1,950,679
As at 1 April 2023 1,534,002 364,819 1,898,821
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,320 1,202
Director's loan account 559 309
1,879 1,511
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 914,732 1,149,949
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Reserves
Revaluation Reserve
£
As at 1 April 2023 587,967
Transfer to profit and loss 207,966
As at 31 March 2024 795,933
Page 4