Acorah Software Products - Accounts Production 16.0.110 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 9373306 Mr Steven McDonald Mr Steven McDonald true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9373306 2023-01-31 9373306 2024-01-31 9373306 2023-02-01 2024-01-31 9373306 frs-core:CurrentFinancialInstruments 2024-01-31 9373306 frs-core:PlantMachinery 2024-01-31 9373306 frs-core:PlantMachinery 2023-02-01 2024-01-31 9373306 frs-core:PlantMachinery 2023-01-31 9373306 frs-core:ShareCapital 2024-01-31 9373306 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 9373306 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 9373306 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 9373306 frs-bus:SmallEntities 2023-02-01 2024-01-31 9373306 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 9373306 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 9373306 frs-bus:OrdinaryShareClass1 2023-02-01 2024-01-31 9373306 frs-bus:OrdinaryShareClass1 2024-01-31 9373306 1 2023-02-01 2024-01-31 9373306 frs-bus:Director1 2023-02-01 2024-01-31 9373306 frs-bus:Director1 2023-01-31 9373306 frs-bus:Director1 2024-01-31 9373306 frs-bus:CompanySecretary1 2023-02-01 2024-01-31 9373306 frs-countries:EnglandWales 2023-02-01 2024-01-31 9373306 2022-01-31 9373306 2023-01-31 9373306 2022-02-01 2023-01-31 9373306 frs-core:CurrentFinancialInstruments 2023-01-31 9373306 frs-core:ShareCapital 2023-01-31 9373306 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 9373306 frs-bus:OrdinaryShareClass1 2022-02-01 2023-01-31
Registered number: 9373306
Sensus Consulting Limited
Financial Statements
For The Year Ended 31 January 2024
Applewood LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 9373306
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 550 733
550 733
CURRENT ASSETS
Debtors 5 143,868 122,590
Cash at bank and in hand 93,433 107,223
237,301 229,813
Creditors: Amounts Falling Due Within One Year 6 (89,458 ) (87,338 )
NET CURRENT ASSETS (LIABILITIES) 147,843 142,475
TOTAL ASSETS LESS CURRENT LIABILITIES 148,393 143,208
NET ASSETS 148,393 143,208
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 148,193 143,008
SHAREHOLDERS' FUNDS 148,393 143,208
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Page 2
For the year ending 31 January 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 Steven McDonald
Director
23/10/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Sensus Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9373306 . The registered office is 38 Frogmore Park Drive, Camberley, GU17 0PJ.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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. 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:
Plant & Machinery 25% of written down value
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2023 978
As at 31 January 2024 978
Depreciation
As at 1 February 2023 245
Provided during the period 183
As at 31 January 2024 428
...CONTINUED
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Net Book Value
As at 31 January 2024 550
As at 1 February 2023 733
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 58,097 31,368
Amounts recoverable on contracts - 26,250
Other debtors 21,642 16,394
Director's loan account 64,129 48,578
143,868 122,590
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 65,147 62,730
VAT 24,311 24,608
89,458 87,338
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
200 Ordinary Shares of £ 1 each 200 200
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr Steven McDonald 24,289 - - - -
The above loan is unsecured and repayable on demand. Interest has been paid at market rates.
In addition £24289 was loaned to a family member of the Director. Interest has been paid at market rates.
9. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of his ownership of share capital in the company.
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