Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 05110102 Mrs Michelle Howard Mr Nicholas Howard Mrs Michelle Howard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05110102 2023-03-31 05110102 2024-03-31 05110102 2023-04-01 2024-03-31 05110102 frs-core:CurrentFinancialInstruments 2024-03-31 05110102 frs-core:Non-currentFinancialInstruments 2024-03-31 05110102 frs-core:BetweenOneFiveYears 2024-03-31 05110102 frs-core:ComputerEquipment 2024-03-31 05110102 frs-core:ComputerEquipment 2023-04-01 2024-03-31 05110102 frs-core:ComputerEquipment 2023-03-31 05110102 frs-core:FurnitureFittings 2024-03-31 05110102 frs-core:FurnitureFittings 2023-04-01 2024-03-31 05110102 frs-core:FurnitureFittings 2023-03-31 05110102 frs-core:MotorVehicles 2024-03-31 05110102 frs-core:MotorVehicles 2023-04-01 2024-03-31 05110102 frs-core:MotorVehicles 2023-03-31 05110102 frs-core:PlantMachinery 2024-03-31 05110102 frs-core:PlantMachinery 2023-04-01 2024-03-31 05110102 frs-core:PlantMachinery 2023-03-31 05110102 frs-core:WithinOneYear 2024-03-31 05110102 frs-core:ShareCapital 2024-03-31 05110102 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05110102 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05110102 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05110102 frs-bus:SmallEntities 2023-04-01 2024-03-31 05110102 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05110102 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05110102 frs-bus:Director1 2023-04-01 2024-03-31 05110102 frs-bus:Director1 2023-03-31 05110102 frs-bus:Director1 2024-03-31 05110102 frs-bus:Director2 2023-04-01 2024-03-31 05110102 frs-bus:Director2 2023-03-31 05110102 frs-bus:Director2 2024-03-31 05110102 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 05110102 frs-countries:EnglandWales 2023-04-01 2024-03-31 05110102 2022-03-31 05110102 2023-03-31 05110102 2022-04-01 2023-03-31 05110102 frs-core:CurrentFinancialInstruments 2023-03-31 05110102 frs-core:Non-currentFinancialInstruments 2023-03-31 05110102 frs-core:BetweenOneFiveYears 2023-03-31 05110102 frs-core:WithinOneYear 2023-03-31 05110102 frs-core:ShareCapital 2023-03-31 05110102 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 05110102
Syntentia Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05110102
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 65,154 86,166
65,154 86,166
CURRENT ASSETS
Debtors 4 877,030 928,767
Cash at bank and in hand 1,989,183 1,772,364
2,866,213 2,701,131
Creditors: Amounts Falling Due Within One Year 5 (582,565 ) (495,860 )
NET CURRENT ASSETS (LIABILITIES) 2,283,648 2,205,271
TOTAL ASSETS LESS CURRENT LIABILITIES 2,348,802 2,291,437
Creditors: Amounts Falling Due After More Than One Year 6 (57,307 ) (70,276 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,288 ) (21,542 )
NET ASSETS 2,275,207 2,199,619
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 2,275,107 2,199,519
SHAREHOLDERS' FUNDS 2,275,207 2,199,619
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For the year ending 31 March 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 Nicholas Howard
Director
25 November 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity
1.2. 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.
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.

1.3. 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:
Plant & Machinery 25% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.6. 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.
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.
...CONTINUED
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1.6. Taxation - continued
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 assets reflect 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.
1.7. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2023: 2)
2 2
3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 383 105,712 16,860 12,812 135,767
Additions - 67,980 - 1,583 69,563
Disposals - (67,980 ) - - (67,980 )
As at 31 March 2024 383 105,712 16,860 14,395 137,350
Depreciation
As at 1 April 2023 198 29,732 9,874 9,797 49,601
Provided during the period 95 34,574 2,310 1,195 38,174
Disposals - (15,579 ) - - (15,579 )
As at 31 March 2024 293 48,727 12,184 10,992 72,196
Net Book Value
As at 31 March 2024 90 56,985 4,676 3,403 65,154
As at 1 April 2023 185 75,980 6,986 3,015 86,166
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 548,592 583,901
Other debtors 328,438 344,866
877,030 928,767
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5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,969 12,969
Trade creditors 300,509 327,337
Other creditors 55,519 42,322
Taxation and social security 213,568 113,232
582,565 495,860
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 57,307 70,276
57,307 70,276
7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The maturity of these amounts is as follows:
Within one year 12,969 12,969
Between one and five years 57,307 70,276
70,276 83,245
70,276 83,245
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mrs Michelle Howard 147,058 189,326 175,564 - 160,820
Mr Nicholas Howard 147,058 189,326 175,564 - 160,820
The above loan is unsecured, interest free and repayable on demand.
9. General Information
Syntentia Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05110102 . The registered office is 2 Orchard Gate, Kingsley, Frodsham, Cheshire, WA6 8JQ.
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