Acorah Software Products - Accounts Production 15.0.600 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 03867522 Mr Benjamin Gardner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03867522 2022-10-31 03867522 2023-10-31 03867522 2022-11-01 2023-10-31 03867522 frs-core:FurnitureFittings 2023-10-31 03867522 frs-core:FurnitureFittings 2022-11-01 2023-10-31 03867522 frs-core:FurnitureFittings 2022-10-31 03867522 frs-core:ShareCapital 2023-10-31 03867522 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 03867522 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 03867522 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 03867522 frs-bus:SmallEntities 2022-11-01 2023-10-31 03867522 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 03867522 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 03867522 frs-bus:Director1 2022-11-01 2023-10-31 03867522 frs-countries:EnglandWales 2022-11-01 2023-10-31 03867522 2021-10-31 03867522 2022-10-31 03867522 2021-11-01 2022-10-31 03867522 frs-core:ShareCapital 2022-10-31 03867522 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 03867522
Gardner Finance Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03867522
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1 1
1 1
CURRENT ASSETS
Cash at bank and in hand 35 10
35 10
Creditors: Amounts Falling Due Within One Year 5 (25,996 ) (25,216 )
NET CURRENT ASSETS (LIABILITIES) (25,961 ) (25,206 )
TOTAL ASSETS LESS CURRENT LIABILITIES (25,960 ) (25,205 )
NET LIABILITIES (25,960 ) (25,205 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (26,060 ) (25,305 )
SHAREHOLDERS' FUNDS (25,960) (25,205)
Page 1
Page 2
For the year ending 31 October 2023 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 Benjamin Gardner
Director
19/10/2024
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
Gardner Finance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03867522 . The registered office is 2 Rochford Avenue, Whitefield, Manchester, M45 7PS.
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.

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:
Fixtures & Fittings 15% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2022 6,301
As at 31 October 2023 6,301
Depreciation
As at 1 November 2022 6,300
As at 31 October 2023 6,300
Net Book Value
As at 31 October 2023 1
As at 1 November 2022 1
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 25,996 25,216
Page 3
Page 4
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4