Acorah Software Products - Accounts Production 16.1.200 false true true 31 May 2023 1 June 2022 false 1 June 2023 30 November 2024 30 November 2024 10760250 Mrs Alexandra Clark iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10760250 2023-05-31 10760250 2024-11-30 10760250 2023-06-01 2024-11-30 10760250 frs-core:ComputerEquipment 2024-11-30 10760250 frs-core:ComputerEquipment 2023-06-01 2024-11-30 10760250 frs-core:ComputerEquipment 2023-05-31 10760250 frs-core:ShareCapital 2024-11-30 10760250 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 10760250 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-11-30 10760250 frs-bus:FilletedAccounts 2023-06-01 2024-11-30 10760250 frs-bus:SmallEntities 2023-06-01 2024-11-30 10760250 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-11-30 10760250 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-11-30 10760250 frs-bus:Director1 2023-06-01 2024-11-30 10760250 frs-countries:EnglandWales 2023-06-01 2024-11-30 10760250 2022-05-31 10760250 2023-05-31 10760250 2022-06-01 2023-05-31 10760250 frs-core:CurrentFinancialInstruments 2023-05-31 10760250 frs-core:ShareCapital 2023-05-31 10760250 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 10760250
Temple Academy of Reflexology Limited
Unaudited Financial Statements
For the Period 1 June 2023 to 30 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10760250
30 November 2024 31 May 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 2,558
- 2,558
CURRENT ASSETS
Cash at bank and in hand 5 1,162
5 1,162
Creditors: Amounts Falling Due Within One Year 5 (9,930 ) (11,940 )
NET CURRENT ASSETS (LIABILITIES) (9,925 ) (10,778 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,925 ) (8,220 )
NET LIABILITIES (9,925 ) (8,220 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (9,927 ) (8,222 )
SHAREHOLDERS' FUNDS (9,925) (8,220)
For the period ending 30 November 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
Mrs Alexandra Clark
Director
13 January 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Temple Academy of Reflexology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10760250 . The registered office is The Mill Pury Hill Business Park, Alderton Road, Towcester, Northamptonshire, NN12 7LS.
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. Going Concern Disclosure
The director believes that the going concern basis is not appropriate as the company has ceased to trade.
2.3. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Computer Equipment 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: NIL)
1 -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2023 5,936
Disposals (5,936 )
As at 30 November 2024 -
Depreciation
As at 1 June 2023 3,378
Provided during the period 640
Disposals (4,018 )
As at 30 November 2024 -
Net Book Value
As at 30 November 2024 -
As at 1 June 2023 2,558
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
30 November 2024 31 May 2023
£ £
Trade creditors - 2
Other creditors 9,930 11,938
9,930 11,940
6. Share Capital
30 November 2024 31 May 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3