Acorah Software Products - Accounts Production 15.0.600 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 12198714 Mr Jonathan O'Dea Mr Gavin Spencer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12198714 2023-09-30 12198714 2024-09-30 12198714 2023-10-01 2024-09-30 12198714 frs-core:CurrentFinancialInstruments 2024-09-30 12198714 frs-core:Non-currentFinancialInstruments 2024-09-30 12198714 frs-core:ComputerEquipment 2024-09-30 12198714 frs-core:ComputerEquipment 2023-10-01 2024-09-30 12198714 frs-core:ComputerEquipment 2023-09-30 12198714 frs-core:FurnitureFittings 2024-09-30 12198714 frs-core:FurnitureFittings 2023-10-01 2024-09-30 12198714 frs-core:FurnitureFittings 2023-09-30 12198714 frs-core:ShareCapital 2024-09-30 12198714 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12198714 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12198714 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 12198714 frs-bus:SmallEntities 2023-10-01 2024-09-30 12198714 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12198714 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 12198714 frs-bus:Director1 2023-10-01 2024-09-30 12198714 frs-bus:Director2 2023-10-01 2024-09-30 12198714 frs-countries:EnglandWales 2023-10-01 2024-09-30 12198714 2022-09-30 12198714 2023-09-30 12198714 2022-10-01 2023-09-30 12198714 frs-core:CurrentFinancialInstruments 2023-09-30 12198714 frs-core:Non-currentFinancialInstruments 2023-09-30 12198714 frs-core:ShareCapital 2023-09-30 12198714 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 12198714
Integro Partners Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
OnTheGo Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12198714
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,483 5,164
10,483 5,164
CURRENT ASSETS
Debtors 5 36,262 17,149
Cash at bank and in hand 137,131 176,992
173,393 194,141
Creditors: Amounts Falling Due Within One Year 6 (110,108 ) (79,276 )
NET CURRENT ASSETS (LIABILITIES) 63,285 114,865
TOTAL ASSETS LESS CURRENT LIABILITIES 73,768 120,029
Creditors: Amounts Falling Due After More Than One Year 7 (71,326 ) (94,980 )
NET ASSETS 2,442 25,049
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 2,342 24,949
SHAREHOLDERS' FUNDS 2,442 25,049
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For the year ending 30 September 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 Jonathan O'Dea
Director
12/11/2024
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
Integro Partners Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12198714 . The registered office is 1st Floor, Suite C, Victoria House, 19-21 Ack Lane East, Bramhall, Stockport, SK7 2BE.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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.
2.4. 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 3 Years straight line
Computer Equipment 3 Years straight line
2.5. Financial Instruments
The company classifies financial instruments in accordance with Sections 11 and 12 of FRS 102. Financial instruments are recognised in the company’s balance sheet when the company becomes a party to the contractual provisions of the instrument.
Basic Financial Instruments
Basic financial instruments are initially measured at the transaction price, including transaction costs. Subsequently, basic financial instruments are measured at amortised cost using the effective interest rate method. This includes trade and other receivables, cash and bank balances, and trade and other payables, unless the arrangement constitutes a financing transaction. If it does, then they are initially measured at the present value of future payments, discounted at a market rate of interest.
Other Financial Instruments
Other financial instruments not meeting the criteria of basic financial instruments are initially measured at fair value. At each reporting date, they are measured at fair value, with changes in fair value recognised in profit or loss.
Impairment of Financial Assets
At each reporting date, financial assets measured at cost or amortised cost are assessed for indicators of impairment. If an asset is impaired, the impairment loss is recognised in profit or loss.
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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.
The company has elected not to recognise deferred tax as permitted under FRS 102 Section 1A. Deferred tax liabilities and assets are not recognised as the company does not consider them material to the users of the financial statements, given the size and nature of its activities.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 10)
14 10
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 2,992 10,671 13,663
Additions 11,363 - 11,363
As at 30 September 2024 14,355 10,671 25,026
Depreciation
As at 1 October 2023 993 7,506 8,499
Provided during the period 3,609 2,435 6,044
As at 30 September 2024 4,602 9,941 14,543
Net Book Value
As at 30 September 2024 9,753 730 10,483
As at 1 October 2023 1,999 3,165 5,164
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 31,100 11,700
Other debtors 5,162 5,449
36,262 17,149
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1,326
Bank loans and overdrafts 23,654 25,707
Other creditors 6,746 -
Taxation and social security 79,708 52,243
110,108 79,276
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 71,326 94,980
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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