Acorah Software Products - Accounts Production 16.1.200 false true 31 October 2023 5 October 2022 false 1 November 2023 31 October 2024 31 October 2024 14400384 Dr C Johnson Mrs S J Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14400384 2023-10-31 14400384 2024-10-31 14400384 2023-11-01 2024-10-31 14400384 frs-core:CurrentFinancialInstruments 2024-10-31 14400384 frs-core:ComputerEquipment 2024-10-31 14400384 frs-core:ComputerEquipment 2023-11-01 2024-10-31 14400384 frs-core:ComputerEquipment 2023-10-31 14400384 frs-core:FurnitureFittings 2024-10-31 14400384 frs-core:FurnitureFittings 2023-11-01 2024-10-31 14400384 frs-core:FurnitureFittings 2023-10-31 14400384 frs-core:ShareCapital 2024-10-31 14400384 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 14400384 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 14400384 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 14400384 frs-bus:SmallEntities 2023-11-01 2024-10-31 14400384 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 14400384 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 14400384 frs-core:DeferredTaxation 2023-11-01 2024-10-31 14400384 frs-core:DeferredTaxation 2023-10-31 14400384 frs-core:DeferredTaxation 2024-10-31 14400384 frs-bus:Director1 2023-11-01 2024-10-31 14400384 frs-bus:Director2 2023-11-01 2024-10-31 14400384 frs-countries:EnglandWales 2023-11-01 2024-10-31 14400384 2022-10-04 14400384 2023-10-31 14400384 2022-10-05 2023-10-31 14400384 frs-core:CurrentFinancialInstruments 2023-10-31 14400384 frs-core:ShareCapital 2023-10-31 14400384 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 14400384
Yorkshire Forensic Pathology Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14400384
31 October 2024 31 October 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,600 3,281
2,600 3,281
CURRENT ASSETS
Debtors 5 - 473
Cash at bank and in hand 100,487 117,560
100,487 118,033
Creditors: Amounts Falling Due Within One Year 6 (55,250 ) (73,019 )
NET CURRENT ASSETS (LIABILITIES) 45,237 45,014
TOTAL ASSETS LESS CURRENT LIABILITIES 47,837 48,295
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (494 ) (623 )
NET ASSETS 47,343 47,672
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 47,143 47,472
SHAREHOLDERS' FUNDS 47,343 47,672
Page 1
Page 2
For the year ending 31 October 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
Dr C Johnson
Director
13/01/2025
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
Yorkshire Forensic Pathology Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14400384 . The registered office is 61 Bridge Street, Kington, HR5 3DJ.
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:
Furniture & Equipment 15% straight line
Computer Equipment 25% straight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Furniture & Equipment Computer Equipment Total
£ £ £
Cost
As at 1 November 2023 2,792 1,048 3,840
As at 31 October 2024 2,792 1,048 3,840
Depreciation
As at 1 November 2023 384 175 559
Provided during the period 419 262 681
As at 31 October 2024 803 437 1,240
Net Book Value
As at 31 October 2024 1,989 611 2,600
As at 1 November 2023 2,408 873 3,281
Page 3
Page 4
5. Debtors
31 October 2024 31 October 2023
£ £
Due within one year
Trade debtors - 473
6. Creditors: Amounts Falling Due Within One Year
31 October 2024 31 October 2023
£ £
Corporation tax 48,699 51,867
Accruals and deferred income 1,498 1,453
Directors' loan accounts 5,053 19,699
55,250 73,019
7. Deferred Taxation
The provision for deferred tax is made up as follows:
31 October 2024 31 October 2023
£ £
Other timing differences 494 623
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2023 623 623
Deferred taxation (129 ) (129 )
Balance at 31 October 2024 494 494
9. Share Capital
31 October 2024 31 October 2023
£ £
Allotted, Called up and fully paid 200 200
Page 4