Acorah Software Products - Accounts Production 15.0.600 false true 30 January 2023 31 January 2022 false 31 January 2023 30 January 2024 30 January 2024 09190619 Mr Joshua RILEY Mr Joseph JOHNSON Mr David WITT Ms Georgia WITT iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09190619 2023-01-30 09190619 2024-01-30 09190619 2023-01-31 2024-01-30 09190619 frs-core:CurrentFinancialInstruments 2024-01-30 09190619 frs-core:ComputerEquipment 2024-01-30 09190619 frs-core:ComputerEquipment 2023-01-31 2024-01-30 09190619 frs-core:ComputerEquipment 2023-01-30 09190619 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-31 2024-01-30 09190619 frs-core:FurnitureFittings 2024-01-30 09190619 frs-core:FurnitureFittings 2023-01-31 2024-01-30 09190619 frs-core:FurnitureFittings 2023-01-30 09190619 frs-core:OtherResidualIntangibleAssets 2024-01-30 09190619 frs-core:OtherResidualIntangibleAssets 2023-01-31 2024-01-30 09190619 frs-core:OtherResidualIntangibleAssets 2023-01-30 09190619 frs-core:RevaluationReserve 2023-01-31 2024-01-30 09190619 frs-core:RevaluationReserve 2024-01-30 09190619 frs-core:ShareCapital 2024-01-30 09190619 frs-core:RetainedEarningsAccumulatedLosses 2024-01-30 09190619 frs-bus:PrivateLimitedCompanyLtd 2023-01-31 2024-01-30 09190619 frs-bus:FilletedAccounts 2023-01-31 2024-01-30 09190619 frs-bus:SmallEntities 2023-01-31 2024-01-30 09190619 frs-bus:AuditExempt-NoAccountantsReport 2023-01-31 2024-01-30 09190619 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-31 2024-01-30 09190619 frs-bus:Director1 2023-01-31 2024-01-30 09190619 frs-bus:Director2 2023-01-31 2024-01-30 09190619 frs-bus:Director3 2023-01-31 2024-01-30 09190619 frs-bus:Director4 2023-01-31 2024-01-30 09190619 frs-countries:EnglandWales 2023-01-31 2024-01-30 09190619 2022-01-30 09190619 2023-01-30 09190619 2022-01-31 2023-01-30 09190619 frs-core:CurrentFinancialInstruments 2023-01-30 09190619 frs-core:RevaluationReserve 2023-01-30 09190619 frs-core:ShareCapital 2023-01-30 09190619 frs-core:RetainedEarningsAccumulatedLosses 2023-01-30
Registered number: 09190619
Undivided & Co Ltd
Unaudited Financial Statements
For The Year Ended 30 January 2024
Clear Accounting Limited
Parc Gwyddoniaeth Menai
Gaerwen
Ynys Mon
LL60 6AG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09190619
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,000 -
8,000 -
CURRENT ASSETS
Stocks 6 5,000 2,000
Debtors 7 5,135 8,129
Cash at bank and in hand 6,722 19,366
16,857 29,495
Creditors: Amounts Falling Due Within One Year 8 (231,205 ) (196,377 )
NET CURRENT ASSETS (LIABILITIES) (214,348 ) (166,882 )
TOTAL ASSETS LESS CURRENT LIABILITIES (206,348 ) (166,882 )
NET LIABILITIES (206,348 ) (166,882 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 8,000 -
Profit and Loss Account (214,448 ) (166,982 )
SHAREHOLDERS' FUNDS (206,348) (166,882)
Page 1
Page 2
For the year ending 30 January 2024 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
Ms Georgia WITT
Director
28th October 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Undivided & Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09190619 . The registered office is Unit 2a Marshfield Bank, Middlewich Road, Crewe, Cheshire, CW2 8UY.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. 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 20% straight line
Computer Equipment 33% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Intangible Assets
Other
£
Cost or Valuation
As at 31 January 2023 7,869
Revaluations 8,000
As at 30 January 2024 15,869
Amortisation
As at 31 January 2023 7,869
As at 30 January 2024 7,869
Net Book Value
As at 30 January 2024 8,000
As at 31 January 2023 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 31 January 2023 1,952 2,277 4,229
As at 30 January 2024 1,952 2,277 4,229
Depreciation
As at 31 January 2023 1,952 2,277 4,229
As at 30 January 2024 1,952 2,277 4,229
Net Book Value
As at 30 January 2024 - - -
As at 31 January 2023 - - -
6. Stocks
2024 2023
£ £
Stock 5,000 2,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,135 5,867
Other debtors - 2,262
5,135 8,129
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 2,639
Amounts owed to participating interests 218,862 113,659
Other creditors 1,199 47,552
Taxation and social security 11,144 32,527
231,205 196,377
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Revaluation Reserve
£
Surplus on revaluation 8,000
As at 30 January 2024 8,000
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