Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 12066985 Mrs Theresa Brooksbank Mr Michael Brooksbank iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12066985 2023-06-30 12066985 2024-06-30 12066985 2023-07-01 2024-06-30 12066985 frs-core:CurrentFinancialInstruments 2024-06-30 12066985 frs-core:Non-currentFinancialInstruments 2024-06-30 12066985 frs-core:ComputerEquipment 2024-06-30 12066985 frs-core:ComputerEquipment 2023-07-01 2024-06-30 12066985 frs-core:ComputerEquipment 2023-06-30 12066985 frs-core:MotorVehicles 2024-06-30 12066985 frs-core:MotorVehicles 2023-07-01 2024-06-30 12066985 frs-core:MotorVehicles 2023-06-30 12066985 frs-core:PlantMachinery 2024-06-30 12066985 frs-core:PlantMachinery 2023-07-01 2024-06-30 12066985 frs-core:PlantMachinery 2023-06-30 12066985 frs-core:ShareCapital 2024-06-30 12066985 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12066985 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12066985 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 12066985 frs-bus:SmallEntities 2023-07-01 2024-06-30 12066985 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12066985 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 12066985 frs-bus:Director1 2023-07-01 2024-06-30 12066985 frs-bus:Director2 2023-07-01 2024-06-30 12066985 1 2023-07-01 2024-06-30 12066985 frs-countries:EnglandWales 2023-07-01 2024-06-30 12066985 2022-06-30 12066985 2023-06-30 12066985 2022-07-01 2023-06-30 12066985 frs-core:CurrentFinancialInstruments 2023-06-30 12066985 frs-core:Non-currentFinancialInstruments 2023-06-30 12066985 frs-core:ShareCapital 2023-06-30 12066985 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 12066985 1 2022-07-01 2023-06-30
Registered number: 12066985
Secure Project Management Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12066985
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,464 25,466
13,464 25,466
CURRENT ASSETS
Debtors 5 17,469 8,219
Cash at bank and in hand 14,802 21,688
32,271 29,907
Creditors: Amounts Falling Due Within One Year 6 (33,185 ) (33,953 )
NET CURRENT ASSETS (LIABILITIES) (914 ) (4,046 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,550 21,420
Creditors: Amounts Falling Due After More Than One Year 7 (9,258 ) (16,258 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,000 ) (5,000 )
NET ASSETS 292 162
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 290 160
SHAREHOLDERS' FUNDS 292 162
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For the year ending 30 June 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
Mr Michael Brooksbank
Director
31 October 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Secure Project Management Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 12066985 . The registered office is Old Forge Stiffords Bridge, Cradley, Malvern, Herefordshire, England, WR13 5NN.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
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:
Office equipment 25% straight line
Motor vehicles 25% straight line
Computer equipment 25% straight line
2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.5. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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 asset reflects 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.
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3. Average Number of Employees
2024 2023
Average number of employees, including directors, during the year 4 4
4 4
4. Tangible Assets
Office equipment Motor vehicles Computer equipment Total
£ £ £ £
Cost
As at 1 July 2023 860 43,752 3,407 48,019
As at 30 June 2024 860 43,752 3,407 48,019
Depreciation
As at 1 July 2023 412 20,182 1,959 22,553
Provided during the period 215 10,938 849 12,002
As at 30 June 2024 627 31,120 2,808 34,555
Net Book Value
As at 30 June 2024 233 12,632 599 13,464
As at 1 July 2023 448 23,570 1,448 25,466
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,200 2,508
Other debtors 10,269 5,711
17,469 8,219
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 484
Bank loans and overdrafts 7,000 7,000
Other creditors 1,145 -
Taxation and social security 25,040 26,469
33,185 33,953
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,258 16,258
8. Directors Advances, Credits and Guarantees
Included within Debtors are loans made to a director. The balance at the year end was £9,844 (2023 : £5,308).
The above loan is unsecured, interest free and repayable on demand.
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