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 SC496404 Heather Moore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC496404 2023-01-31 SC496404 2024-01-31 SC496404 2023-02-01 2024-01-31 SC496404 frs-core:CurrentFinancialInstruments 2024-01-31 SC496404 frs-core:FurnitureFittings 2024-01-31 SC496404 frs-core:FurnitureFittings 2023-02-01 2024-01-31 SC496404 frs-core:FurnitureFittings 2023-01-31 SC496404 frs-core:NetGoodwill 2024-01-31 SC496404 frs-core:NetGoodwill 2023-02-01 2024-01-31 SC496404 frs-core:NetGoodwill 2023-01-31 SC496404 frs-core:ShareCapital 2024-01-31 SC496404 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC496404 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC496404 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 SC496404 frs-bus:SmallEntities 2023-02-01 2024-01-31 SC496404 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC496404 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 SC496404 frs-bus:Director1 2023-02-01 2024-01-31 SC496404 frs-countries:Scotland 2023-02-01 2024-01-31 SC496404 2022-01-31 SC496404 2023-01-31 SC496404 2022-02-01 2023-01-31 SC496404 frs-core:CurrentFinancialInstruments 2023-01-31 SC496404 frs-core:ShareCapital 2023-01-31 SC496404 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: SC496404
Bellmoore Productions Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC496404
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,000 2,000
Tangible Assets 5 1,056 1,407
2,056 3,407
CURRENT ASSETS
Debtors 6 7,210 9,725
Cash at bank and in hand 17,523 7,020
24,733 16,745
Creditors: Amounts Falling Due Within One Year 7 (26,787 ) (20,151 )
NET CURRENT ASSETS (LIABILITIES) (2,054 ) (3,406 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2 1
NET ASSETS 2 1
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1 -
SHAREHOLDERS' FUNDS 2 1
Page 1
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 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
Heather Moore
Director
21/11/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bellmoore Productions Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC496404 . The registered office is 14 Newton Place, C/O Gallone & Co, Glasgow, G3 7PY.
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.
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 10 years.
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 25% Reducing Balance
2.5. 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 year 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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2023 10,000
As at 31 January 2024 10,000
Amortisation
As at 1 February 2023 8,000
Provided during the period 1,000
As at 31 January 2024 9,000
Net Book Value
As at 31 January 2024 1,000
As at 1 February 2023 2,000
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2023 4,678
As at 31 January 2024 4,678
Depreciation
As at 1 February 2023 3,271
Provided during the period 351
As at 31 January 2024 3,622
Net Book Value
As at 31 January 2024 1,056
As at 1 February 2023 1,407
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 7,210 9,725
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 7,460 10,308
Corporation tax 18,139 8,727
Accruals and deferred income 1,188 1,116
26,787 20,151
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Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5