Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2022 1 April 2021 false 1 April 2022 29 September 2023 29 September 2023 07384274 Ms Helen Mary Little Mr Benjamin Zebedee Holland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07384274 2022-03-31 07384274 2023-09-29 07384274 2022-04-01 2023-09-29 07384274 frs-core:CurrentFinancialInstruments 2023-09-29 07384274 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-29 07384274 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-09-29 07384274 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 07384274 frs-core:ShareCapital 2023-09-29 07384274 frs-core:RetainedEarningsAccumulatedLosses 2023-09-29 07384274 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-09-29 07384274 frs-bus:FilletedAccounts 2022-04-01 2023-09-29 07384274 frs-bus:SmallEntities 2022-04-01 2023-09-29 07384274 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-09-29 07384274 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-09-29 07384274 frs-bus:Director1 2022-04-01 2023-09-29 07384274 frs-bus:Director2 2022-04-01 2023-09-29 07384274 frs-countries:EnglandWales 2022-04-01 2023-09-29 07384274 2021-03-31 07384274 2022-03-31 07384274 2021-04-01 2022-03-31 07384274 frs-core:CurrentFinancialInstruments 2022-03-31 07384274 frs-core:ShareCapital 2022-03-31 07384274 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31
Registered number: 07384274
Open Architecture Limited
Financial Statements
For the Period 1 April 2022 to 29 September 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07384274
29 September 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 280,815 42,000
280,815 42,000
CURRENT ASSETS
Debtors 5 2,625 1,500
Cash at bank and in hand 1 1
2,626 1,501
Creditors: Amounts Falling Due Within One Year 6 (87,294 ) (44,120 )
NET CURRENT ASSETS (LIABILITIES) (84,668 ) (42,619 )
TOTAL ASSETS LESS CURRENT LIABILITIES 196,147 (619 )
NET ASSETS/(LIABILITIES) 196,147 (619 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 196,047 (719 )
SHAREHOLDERS' FUNDS 196,147 (619)
For the period ending 29 September 2023 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 Benjamin Zebedee Holland
Director
25 October 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
Open Architecture Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07384274 . The registered office is 14 Farnborough Street, Farnborough, Hampshire, GU14 8AG.
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 years 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 period was: NIL (2022: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2022 42,000
Additions 796,050
Disposals (557,235 )
As at 29 September 2023 280,815
Depreciation
As at 1 April 2022 -
As at 29 September 2023 -
Net Book Value
As at 29 September 2023 280,815
As at 1 April 2022 42,000
Page 2
Page 3
5. Debtors
29 September 2023 31 March 2022
£ £
Due within one year
Other debtors 2,625 1,500
6. Creditors: Amounts Falling Due Within One Year
29 September 2023 31 March 2022
£ £
Other creditors 4,273 44,120
Taxation and social security 83,021 -
87,294 44,120
7. Share Capital
29 September 2023 31 March 2022
£ £
Allotted, Called up and fully paid 100 100
Page 3