Acorah Software Products - Accounts Production 16.0.110 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 06982470 Mr Peter Gill Mrs Angela Rosalind Bell Adrem Accounting ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06982470 2023-08-31 06982470 2024-08-31 06982470 2023-09-01 2024-08-31 06982470 frs-core:CurrentFinancialInstruments 2024-08-31 06982470 frs-core:Non-currentFinancialInstruments 2024-08-31 06982470 frs-core:FurnitureFittings 2024-08-31 06982470 frs-core:FurnitureFittings 2023-09-01 2024-08-31 06982470 frs-core:FurnitureFittings 2023-08-31 06982470 frs-core:ShareCapital 2024-08-31 06982470 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 06982470 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 06982470 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 06982470 frs-bus:SmallEntities 2023-09-01 2024-08-31 06982470 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 06982470 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 06982470 frs-bus:Director1 2023-09-01 2024-08-31 06982470 frs-bus:Director2 2023-09-01 2024-08-31 06982470 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 06982470 frs-countries:EnglandWales 2023-09-01 2024-08-31 06982470 2022-08-31 06982470 2023-08-31 06982470 2022-09-01 2023-08-31 06982470 frs-core:CurrentFinancialInstruments 2023-08-31 06982470 frs-core:Non-currentFinancialInstruments 2023-08-31 06982470 frs-core:ShareCapital 2023-08-31 06982470 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 06982470
Has Buen Tiempo Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Adrem Accounting ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06982470
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 261
Investment Properties 5 285,254 285,254
285,254 285,515
CURRENT ASSETS
Cash at bank and in hand 1,006 553
1,006 553
Creditors: Amounts Falling Due Within One Year 6 (692 ) (669 )
NET CURRENT ASSETS (LIABILITIES) 314 (116 )
TOTAL ASSETS LESS CURRENT LIABILITIES 285,568 285,399
Creditors: Amounts Falling Due After More Than One Year 7 (83,032 ) (76,160 )
NET ASSETS 202,536 209,239
CAPITAL AND RESERVES
Called up share capital 8 274,498 274,498
Profit and Loss Account (71,962 ) (65,259 )
SHAREHOLDERS' FUNDS 202,536 209,239
Page 1
Page 2
For the year ending 31 August 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 Peter Gill
Director
01/10/2024
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
Has Buen Tiempo Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06982470 . The registered office is Wincham House, Greenfield Farm Trading Estate, Congleton, Cheshire, CW12 4TR.
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. 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 10% Straight Line
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2023 2,610
As at 31 August 2024 2,610
Depreciation
As at 1 September 2023 2,349
Provided during the period 261
As at 31 August 2024 2,610
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 261
5. Investment Property
2024
£
Fair Value
As at 1 September 2023 and 31 August 2024 285,254
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) -
Accruals and deferred income 693 669
692 669
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 83,032 76,160
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 274,498 274,498
Page 4