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 09761622 Mr Andreas Nest iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09761622 2023-09-30 09761622 2024-09-30 09761622 2023-10-01 2024-09-30 09761622 frs-core:CurrentFinancialInstruments 2024-09-30 09761622 frs-core:Non-currentFinancialInstruments 2024-09-30 09761622 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 09761622 frs-core:OtherResidualIntangibleAssets 2024-09-30 09761622 frs-core:OtherResidualIntangibleAssets 2023-10-01 2024-09-30 09761622 frs-core:OtherResidualIntangibleAssets 2023-09-30 09761622 frs-core:PlantMachinery 2024-09-30 09761622 frs-core:PlantMachinery 2023-10-01 2024-09-30 09761622 frs-core:PlantMachinery 2023-09-30 09761622 frs-core:ShareCapital 2024-09-30 09761622 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09761622 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09761622 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09761622 frs-bus:SmallEntities 2023-10-01 2024-09-30 09761622 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09761622 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09761622 frs-bus:Director1 2023-10-01 2024-09-30 09761622 frs-countries:EnglandWales 2023-10-01 2024-09-30 09761622 2022-09-30 09761622 2023-09-30 09761622 2022-10-01 2023-09-30 09761622 frs-core:CurrentFinancialInstruments 2023-09-30 09761622 frs-core:Non-currentFinancialInstruments 2023-09-30 09761622 frs-core:ShareCapital 2023-09-30 09761622 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 09761622
Nest Business Coaching Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
TaxAssist Barnstaple
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09761622
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,850 4,492
Tangible Assets 5 - 53
3,850 4,545
CURRENT ASSETS
Debtors 6 4,226 7,083
4,226 7,083
Creditors: Amounts Falling Due Within One Year 7 (68,806 ) (71,462 )
NET CURRENT ASSETS (LIABILITIES) (64,580 ) (64,379 )
TOTAL ASSETS LESS CURRENT LIABILITIES (60,730 ) (59,834 )
Creditors: Amounts Falling Due After More Than One Year 8 (3,253 ) (8,220 )
NET LIABILITIES (63,983 ) (68,054 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (64,083 ) (68,154 )
SHAREHOLDERS' FUNDS (63,983) (68,054)
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Andreas Nest
Director
15/11/2024
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
Nest Business Coaching Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09761622 . The registered office is 36 Bear Street, Barnstaple, Devon, EX32 7BZ.
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
These accounts have been prepared on a going concern basis. The director has confirmed that he will continue to provide support to the company until such time as it's positon improves.
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.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are measured at cost less accumulative amortisation and impairment losses.
2.5. 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 Straight Line over 4 Years
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 October 2023 25,000
As at 30 September 2024 25,000
Amortisation
As at 1 October 2023 20,508
Provided during the period 642
As at 30 September 2024 21,150
...CONTINUED
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Page 4
Net Book Value
As at 30 September 2024 3,850
As at 1 October 2023 4,492
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 3,588
As at 30 September 2024 3,588
Depreciation
As at 1 October 2023 3,535
Provided during the period 53
As at 30 September 2024 3,588
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 53
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,074 6,930
Other debtors 152 153
4,226 7,083
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,581 439
Bank loans and overdrafts 9,489 11,554
Other creditors 57,736 59,469
68,806 71,462
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 3,253 8,220
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4