Acorah Software Products - Accounts Production 15.0.600 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 10281729 Ms Sally Prothero iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10281729 2023-07-31 10281729 2024-07-31 10281729 2023-08-01 2024-07-31 10281729 frs-core:CurrentFinancialInstruments 2024-07-31 10281729 frs-core:ComputerEquipment 2024-07-31 10281729 frs-core:ComputerEquipment 2023-08-01 2024-07-31 10281729 frs-core:ComputerEquipment 2023-07-31 10281729 frs-core:ShareCapital 2024-07-31 10281729 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10281729 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 10281729 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 10281729 frs-bus:SmallEntities 2023-08-01 2024-07-31 10281729 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 10281729 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 10281729 frs-bus:Director1 2023-08-01 2024-07-31 10281729 frs-countries:EnglandWales 2023-08-01 2024-07-31 10281729 2022-07-31 10281729 2023-07-31 10281729 2022-08-01 2023-07-31 10281729 frs-core:CurrentFinancialInstruments 2023-07-31 10281729 frs-core:ShareCapital 2023-07-31 10281729 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 10281729
Sally Prothero Landscape Architecture Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10281729
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,693 2,686
2,693 2,686
CURRENT ASSETS
Debtors 5 45,449 8,484
Cash at bank and in hand 221,256 214,834
266,705 223,318
Creditors: Amounts Falling Due Within One Year 6 (30,489 ) (14,386 )
NET CURRENT ASSETS (LIABILITIES) 236,216 208,932
TOTAL ASSETS LESS CURRENT LIABILITIES 238,909 211,618
NET ASSETS 238,909 211,618
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 238,809 211,518
SHAREHOLDERS' FUNDS 238,909 211,618
Page 1
Page 2
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Sally Prothero
Director
20/11/2024
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
Sally Prothero Landscape Architecture Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10281729 . The registered office is Chancery Station House, 31-33 High Holborn, London, WC1V 6AX.
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.
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:
Computer Equipment 25% reducing balance method
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.
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 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2023 9,182
Additions 1,240
Disposals (1,193 )
As at 31 July 2024 9,229
...CONTINUED
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Page 4
Depreciation
As at 1 August 2023 6,496
Provided during the period 898
Disposals (858 )
As at 31 July 2024 6,536
Net Book Value
As at 31 July 2024 2,693
As at 1 August 2023 2,686
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 42,819 8,484
VAT 2,630 -
45,449 8,484
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 348 115
Corporation tax 18,010 9,448
VAT - 1,841
Accruals and deferred income 733 733
Director's loan account 11,398 2,249
30,489 14,386
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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