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 07582954 Mr James Baggott Mr James Baggott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07582954 2023-03-31 07582954 2024-03-31 07582954 2023-04-01 2024-03-31 07582954 frs-core:NetGoodwill 2023-04-01 2024-03-31 07582954 frs-core:ShareCapital 2024-03-31 07582954 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07582954 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07582954 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 07582954 frs-bus:SmallEntities 2023-04-01 2024-03-31 07582954 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07582954 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 07582954 frs-bus:Director1 2023-04-01 2024-03-31 07582954 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 07582954 frs-countries:EnglandWales 2023-04-01 2024-03-31 07582954 2022-03-31 07582954 2023-03-31 07582954 2022-04-01 2023-03-31 07582954 frs-core:ShareCapital 2023-03-31 07582954 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 07582954
On-Cue Communications Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 07582954
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 23,341 32,736
Cash at bank and in hand 11,265 16,038
34,606 48,774
Creditors: Amounts Falling Due Within One Year (124,437 ) (152,535 )
NET CURRENT ASSETS (LIABILITIES) (89,831 ) (103,761 )
TOTAL ASSETS LESS CURRENT LIABILITIES (89,831 ) (103,761 )
NET LIABILITIES (89,831 ) (103,761 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (89,931 ) (103,861 )
SHAREHOLDERS' FUNDS (89,831) (103,761)
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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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr James Baggott
Director
21/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
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Notes to the Abridged Financial Statements
1. General Information
On-Cue Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07582954 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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. Income related to publications or events received in advance is deferred and recognised only when the publication is issued or the event taken place.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, has been amortised evenly over its estimated useful life of four years.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  1 (2023: 1)
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4. Intangible Assets
Total
£
Cost
As at 1 April 2023 68,316
As at 31 March 2024 68,316
Amortisation
As at 1 April 2023 68,316
As at 31 March 2024 68,316
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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