Acorah Software Products - Accounts Production 15.0.600 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 08713893 Mr George Maxwell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08713893 2023-09-30 08713893 2024-09-30 08713893 2023-10-01 2024-09-30 08713893 frs-core:CurrentFinancialInstruments 2024-09-30 08713893 frs-core:ComputerEquipment 2023-10-01 2024-09-30 08713893 frs-core:FurnitureFittings 2023-10-01 2024-09-30 08713893 frs-core:MotorVehicles 2023-10-01 2024-09-30 08713893 frs-core:PlantMachinery 2024-09-30 08713893 frs-core:PlantMachinery 2023-10-01 2024-09-30 08713893 frs-core:PlantMachinery 2023-09-30 08713893 frs-core:WithinOneYear 2024-09-30 08713893 frs-core:ShareCapital 2024-09-30 08713893 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08713893 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08713893 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 08713893 frs-bus:SmallEntities 2023-10-01 2024-09-30 08713893 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08713893 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08713893 frs-bus:Director1 2023-10-01 2024-09-30 08713893 frs-countries:EnglandWales 2023-10-01 2024-09-30 08713893 2022-09-30 08713893 2023-09-30 08713893 2022-10-01 2023-09-30 08713893 frs-core:CurrentFinancialInstruments 2023-09-30 08713893 frs-core:WithinOneYear 2023-09-30 08713893 frs-core:ShareCapital 2023-09-30 08713893 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 08713893
Approachable Certification Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08713893
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 340,689 157,237
340,689 157,237
CURRENT ASSETS
Debtors 5 287,165 282,902
Cash at bank and in hand 1,118,741 988,133
1,405,906 1,271,035
Creditors: Amounts Falling Due Within One Year 6 (1,211,272 ) (1,061,207 )
NET CURRENT ASSETS (LIABILITIES) 194,634 209,828
TOTAL ASSETS LESS CURRENT LIABILITIES 535,323 367,065
NET ASSETS 535,323 367,065
CAPITAL AND RESERVES
Called up share capital 8 9 9
Profit and Loss Account 535,314 367,056
SHAREHOLDERS' FUNDS 535,323 367,065
Page 1
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For the year ending 30 September 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 George Maxwell
Director
23/10/2024
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
Approachable Certification Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08713893 . The registered office is Building 6, Unit 1 Tameside Business Park, Windmill Lane, Manchester, M34 3QS.
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.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.4. 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.
2.5. 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.
2.6. 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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2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2023: 14)
15 14
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 October 2023 220,009
Additions 278,926
As at 30 September 2024 498,935
Depreciation
As at 1 October 2023 62,772
Provided during the period 95,474
As at 30 September 2024 158,246
Net Book Value
As at 30 September 2024 340,689
As at 1 October 2023 157,237
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 274,676 269,885
Other debtors 12,489 13,017
287,165 282,902
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,361 5,171
Trade creditors 41,251 32,542
Other creditors 1,072,148 905,233
Taxation and social security 94,512 118,261
1,211,272 1,061,207
7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,361 5,171
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 9 9
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