Acorah Software Products - Accounts Production 16.0.110 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 09384546 Mrs Louisa Hodge Mrs Annabel Osborne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09384546 2023-01-31 09384546 2024-01-31 09384546 2023-02-01 2024-01-31 09384546 frs-core:CurrentFinancialInstruments 2024-01-31 09384546 frs-core:ComputerEquipment 2024-01-31 09384546 frs-core:ComputerEquipment 2023-02-01 2024-01-31 09384546 frs-core:ComputerEquipment 2023-01-31 09384546 frs-core:PlantMachinery 2024-01-31 09384546 frs-core:PlantMachinery 2023-02-01 2024-01-31 09384546 frs-core:PlantMachinery 2023-01-31 09384546 frs-core:ShareCapital 2024-01-31 09384546 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 09384546 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09384546 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 09384546 frs-bus:SmallEntities 2023-02-01 2024-01-31 09384546 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09384546 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 09384546 frs-bus:Director1 2023-02-01 2024-01-31 09384546 frs-bus:Director2 2023-02-01 2024-01-31 09384546 frs-countries:EnglandWales 2023-02-01 2024-01-31 09384546 2022-01-31 09384546 2023-01-31 09384546 2022-02-01 2023-01-31 09384546 frs-core:CurrentFinancialInstruments 2023-01-31 09384546 frs-core:ShareCapital 2023-01-31 09384546 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 09384546
Osborne Hodge Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Andrew Lillingston Limited
13 Hurlingham Studios
Ranelagh Gardens
London
SW6 3PA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09384546
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 987 1,341
987 1,341
CURRENT ASSETS
Debtors 5 2,186 34,582
Cash at bank and in hand 30,939 25,963
33,125 60,545
Creditors: Amounts Falling Due Within One Year 6 (28,151 ) (47,055 )
NET CURRENT ASSETS (LIABILITIES) 4,974 13,490
TOTAL ASSETS LESS CURRENT LIABILITIES 5,961 14,831
NET ASSETS 5,961 14,831
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 5,861 14,731
SHAREHOLDERS' FUNDS 5,961 14,831
Page 1
Page 2
For the year ending 31 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
Mrs Louisa Hodge
Director
Mrs Annabel Osborne
Director
30/10/2024
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
Osborne Hodge Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09384546 . The registered office is 172 Heythorp Street, London, SW18 5BU.
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. 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:
Plant & Machinery 25% straight line
Computer Equipment 25% straight line
2.4. Taxation
Income tax expense represents tax currently payable.
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 year 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 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 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:
2024 2023
Office and administration 2 2
2 2
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Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 February 2023 2,576 4,240 6,816
Additions 511 - 511
As at 31 January 2024 3,087 4,240 7,327
Depreciation
As at 1 February 2023 1,523 3,952 5,475
Provided during the period 721 144 865
As at 31 January 2024 2,244 4,096 6,340
Net Book Value
As at 31 January 2024 843 144 987
As at 1 February 2023 1,053 288 1,341
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,095 34,045
Prepayments and accrued income 1 -
Corporation tax recoverable assets - 447
Other taxes and social security 90 90
2,186 34,582
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 3,848 7,571
VAT 2,276 9,936
Accruals and deferred income 2,919 7,371
Directors' loan accounts 19,108 22,177
28,151 47,055
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4