Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 13329669 Mr K Caligari Mr N Caligari iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13329669 2023-04-30 13329669 2024-04-30 13329669 2023-05-01 2024-04-30 13329669 frs-core:CurrentFinancialInstruments 2024-04-30 13329669 frs-core:Non-currentFinancialInstruments 2024-04-30 13329669 frs-core:BetweenOneFiveYears 2024-04-30 13329669 frs-core:MotorVehicles 2024-04-30 13329669 frs-core:MotorVehicles 2023-05-01 2024-04-30 13329669 frs-core:MotorVehicles 2023-04-30 13329669 frs-core:PlantMachinery 2024-04-30 13329669 frs-core:PlantMachinery 2023-05-01 2024-04-30 13329669 frs-core:PlantMachinery 2023-04-30 13329669 frs-core:WithinOneYear 2024-04-30 13329669 frs-core:ShareCapital 2024-04-30 13329669 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 13329669 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13329669 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 13329669 frs-bus:SmallEntities 2023-05-01 2024-04-30 13329669 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13329669 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 13329669 frs-bus:Director1 2023-05-01 2024-04-30 13329669 frs-bus:Director2 2023-05-01 2024-04-30 13329669 frs-countries:EnglandWales 2023-05-01 2024-04-30 13329669 2022-04-30 13329669 2023-04-30 13329669 2022-05-01 2023-04-30 13329669 frs-core:CurrentFinancialInstruments 2023-04-30 13329669 frs-core:Non-currentFinancialInstruments 2023-04-30 13329669 frs-core:BetweenOneFiveYears 2023-04-30 13329669 frs-core:WithinOneYear 2023-04-30 13329669 frs-core:ShareCapital 2023-04-30 13329669 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 13329669
Caligari Projects Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Finsbury Robinson Ltd
Top Floor
West Hill House
Dartford
Kent
DA1 2EU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13329669
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,232 1,648
13,232 1,648
CURRENT ASSETS
Debtors 5 17,281 2,962
Cash at bank and in hand 518 1,184
17,799 4,146
Creditors: Amounts Falling Due Within One Year 6 (15,774 ) (7,700 )
NET CURRENT ASSETS (LIABILITIES) 2,025 (3,554 )
TOTAL ASSETS LESS CURRENT LIABILITIES 15,257 (1,906 )
Creditors: Amounts Falling Due After More Than One Year 7 (12,949 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,200 ) -
NET ASSETS/(LIABILITIES) 108 (1,906 )
CAPITAL AND RESERVES
Called up share capital 9 100 1
Profit and Loss Account 8 (1,907 )
SHAREHOLDERS' FUNDS 108 (1,906)
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For the year ending 30 April 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 K Caligari
Director
9th January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Caligari Projects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13329669 . The registered office is Top Floor, West Hill House, Dartford, Kent, DA1 2EU.
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.
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:
Plant & Machinery 20% on reducing balance
Motor Vehicles 20% on reducing balance
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the profit and loss account except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Balance Sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 575 2,000 2,575
Additions 1,457 14,715 16,172
Disposals - (2,000 ) (2,000 )
As at 30 April 2024 2,032 14,715 16,747
Depreciation
As at 1 May 2023 207 720 927
Provided during the period 365 2,943 3,308
Disposals - (720 ) (720 )
As at 30 April 2024 572 2,943 3,515
Net Book Value
As at 30 April 2024 1,460 11,772 13,232
As at 1 May 2023 368 1,280 1,648
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 887 424
Other debtors 16,394 2,538
17,281 2,962
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,718 -
Trade creditors 348 870
Other creditors 6,764 6,830
Taxation and social security 2,944 -
15,774 7,700
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,949 -
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,718 -
Later than one year and not later than five years 12,949 -
18,667 -
18,667 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 1
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