Acorah Software Products - Accounts Production 15.0.600 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 13558921 Mr Harry Izzet iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13558921 2023-08-31 13558921 2024-08-31 13558921 2023-09-01 2024-08-31 13558921 frs-core:CurrentFinancialInstruments 2024-08-31 13558921 frs-core:Non-currentFinancialInstruments 2024-08-31 13558921 frs-core:BetweenOneFiveYears 2024-08-31 13558921 frs-core:ComputerEquipment 2024-08-31 13558921 frs-core:ComputerEquipment 2023-09-01 2024-08-31 13558921 frs-core:ComputerEquipment 2023-08-31 13558921 frs-core:FurnitureFittings 2024-08-31 13558921 frs-core:FurnitureFittings 2023-09-01 2024-08-31 13558921 frs-core:FurnitureFittings 2023-08-31 13558921 frs-core:MotorVehicles 2024-08-31 13558921 frs-core:MotorVehicles 2023-09-01 2024-08-31 13558921 frs-core:MotorVehicles 2023-08-31 13558921 frs-core:WithinOneYear 2024-08-31 13558921 frs-core:ShareCapital 2024-08-31 13558921 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 13558921 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13558921 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 13558921 frs-bus:SmallEntities 2023-09-01 2024-08-31 13558921 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13558921 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 13558921 frs-bus:Director1 2023-09-01 2024-08-31 13558921 frs-countries:EnglandWales 2023-09-01 2024-08-31 13558921 2022-08-31 13558921 2023-08-31 13558921 2022-09-01 2023-08-31 13558921 frs-core:CurrentFinancialInstruments 2023-08-31 13558921 frs-core:Non-currentFinancialInstruments 2023-08-31 13558921 frs-core:BetweenOneFiveYears 2023-08-31 13558921 frs-core:WithinOneYear 2023-08-31 13558921 frs-core:ShareCapital 2023-08-31 13558921 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 13558921
Astekz Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13558921
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,375 46,324
39,375 46,324
CURRENT ASSETS
Debtors 5 7,624 18,202
Cash at bank and in hand 5,754 8,606
13,378 26,808
Creditors: Amounts Falling Due Within One Year 6 (30,959 ) (37,109 )
NET CURRENT ASSETS (LIABILITIES) (17,581 ) (10,301 )
TOTAL ASSETS LESS CURRENT LIABILITIES 21,794 36,023
Creditors: Amounts Falling Due After More Than One Year 7 (9,585 ) (23,963 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,581 ) (11,581 )
NET ASSETS 628 479
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 528 379
SHAREHOLDERS' FUNDS 628 479
Page 1
Page 2
For the year ending 31 August 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 Harry Izzet
Director
28/10/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Astekz Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13558921 . The registered office is Riddingtons, The Old Barn, Off wood street, Swanley , Kent, BR8 7PA.
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.
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 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
2.6. 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.
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.
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 year was: 2 (2023: 1)
2 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 48,190 1,000 5,875 55,065
As at 31 August 2024 48,190 1,000 5,875 55,065
Depreciation
As at 1 September 2023 7,229 278 1,234 8,741
Provided during the period 6,144 108 697 6,949
As at 31 August 2024 13,373 386 1,931 15,690
Net Book Value
As at 31 August 2024 34,817 614 3,944 39,375
As at 1 September 2023 40,961 722 4,641 46,324
Page 4
Page 5
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 95 -
VAT 179 652
Director's loan account 7,350 17,550
7,624 18,202
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 14,379 14,379
Trade creditors 1,700 1,700
Corporation tax 14,880 21,030
30,959 37,109
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,585 23,963
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,379 14,379
Later than one year and not later than five years 9,585 23,963
23,964 38,342
23,964 38,342
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 5
Page 6
11. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Mr Harry Izzet totalling £7,350 (2023 - £17,550 Debtor), no interest is to be charged.
Page 6