Acorah Software Products - Accounts Production 16.1.200 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 02490882 Mr Gregory Groome Ms Sarah Joubert Miss Amy Williamson Ms Audrey Harte Miss Lucinda Hennessy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02490882 2023-04-30 02490882 2024-04-30 02490882 2023-05-01 2024-04-30 02490882 frs-core:CurrentFinancialInstruments 2024-04-30 02490882 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 02490882 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 02490882 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 02490882 frs-core:ShareCapital 2024-04-30 02490882 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 02490882 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 02490882 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 02490882 frs-bus:SmallEntities 2023-05-01 2024-04-30 02490882 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 02490882 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 02490882 frs-bus:Director1 2023-05-01 2024-04-30 02490882 frs-bus:Director2 2023-05-01 2024-04-30 02490882 frs-bus:Director3 2023-05-01 2024-04-30 02490882 frs-bus:Director4 2023-05-01 2024-04-30 02490882 frs-bus:Director5 2023-05-01 2024-04-30 02490882 frs-countries:EnglandWales 2023-05-01 2024-04-30 02490882 2022-04-30 02490882 2023-04-30 02490882 2022-05-01 2023-04-30 02490882 frs-core:CurrentFinancialInstruments 2023-04-30 02490882 frs-core:ShareCapital 2023-04-30 02490882 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 02490882
Belmont Partners Management Company Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 02490882
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 779 779
779 779
CURRENT ASSETS
Cash at bank and in hand 4,242 3,958
4,242 3,958
Creditors: Amounts Falling Due Within One Year 4 (160 ) (160 )
NET CURRENT ASSETS (LIABILITIES) 4,082 3,798
TOTAL ASSETS LESS CURRENT LIABILITIES 4,861 4,577
NET ASSETS 4,861 4,577
CAPITAL AND RESERVES
Called up share capital 5 4 4
Profit and Loss Account 4,857 4,573
SHAREHOLDERS' FUNDS 4,861 4,577
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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 Gregory Groome
Director
22 August 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
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.
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:
Freehold Cost Price
1.4. Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
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3. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 May 2023 779
As at 30 April 2024 779
Net Book Value
As at 30 April 2024 779
As at 1 May 2023 779
4. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 160 160
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
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