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 09944173 Mr Sean Matthews Mr Neil Annetts Mrs Moranda Matthews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09944173 2023-01-31 09944173 2024-01-31 09944173 2023-02-01 2024-01-31 09944173 frs-core:NetGoodwill 2023-02-01 2024-01-31 09944173 frs-core:ShareCapital 2024-01-31 09944173 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 09944173 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09944173 frs-bus:AbridgedAccounts 2023-02-01 2024-01-31 09944173 frs-bus:SmallEntities 2023-02-01 2024-01-31 09944173 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09944173 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 09944173 frs-bus:Director1 2023-02-01 2024-01-31 09944173 frs-bus:Director2 2023-02-01 2024-01-31 09944173 frs-bus:Director3 2023-02-01 2024-01-31 09944173 frs-countries:EnglandWales 2023-02-01 2024-01-31 09944173 2022-01-31 09944173 2023-01-31 09944173 2022-02-01 2023-01-31 09944173 frs-core:ShareCapital 2023-01-31 09944173 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 09944173
Leridian Technical Services Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2024
First 4 Enterprise Ltd T/A Business Sense
M.I.C.B Pm.Dip
The Business Centre 1 Peniel Green Road
Llansamlet
Swansea
SA7 9AP
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 09944173
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 120
- 120
CURRENT ASSETS
Debtors 181,601 92,994
Cash at bank and in hand 68,490 23,654
250,091 116,648
Creditors: Amounts Falling Due Within One Year (208,690 ) (106,033 )
NET CURRENT ASSETS (LIABILITIES) 41,401 10,615
TOTAL ASSETS LESS CURRENT LIABILITIES 41,401 10,735
NET ASSETS 41,401 10,735
CAPITAL AND RESERVES
Called up share capital 5 120 120
Profit and Loss Account 41,281 10,615
SHAREHOLDERS' FUNDS 41,401 10,735
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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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Sean Matthews
Director
Mr Neil Annetts
Director
Mrs Moranda Matthews
Director
31/10/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Leridian Technical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09944173 . The registered office is 17 Vilage Farm, Bonvilston, Cardiff, CF5 6TY.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: NIL (2023: )
- -
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4. Intangible Assets
Total
£
Cost
As at 1 February 2023 120
Disposals (120 )
As at 31 January 2024 -
Net Book Value
As at 31 January 2024 -
As at 1 February 2023 120
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 120 120
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