Acorah Software Products - Accounts Production 16.1.200 false true 30 June 2023 1 July 2022 false 1 July 2023 31 October 2024 31 October 2024 06269090 Mr P Bowler J Bowler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06269090 2023-06-30 06269090 2024-10-31 06269090 2023-07-01 2024-10-31 06269090 frs-core:CurrentFinancialInstruments 2024-10-31 06269090 frs-core:ComputerEquipment 2024-10-31 06269090 frs-core:ComputerEquipment 2023-07-01 2024-10-31 06269090 frs-core:ComputerEquipment 2023-06-30 06269090 frs-core:ShareCapital 2024-10-31 06269090 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 06269090 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-10-31 06269090 frs-bus:FilletedAccounts 2023-07-01 2024-10-31 06269090 frs-bus:SmallEntities 2023-07-01 2024-10-31 06269090 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-10-31 06269090 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-10-31 06269090 frs-bus:Director1 2023-07-01 2024-10-31 06269090 frs-bus:CompanySecretary1 2023-07-01 2024-10-31 06269090 frs-countries:EnglandWales 2023-07-01 2024-10-31 06269090 2022-06-30 06269090 2023-06-30 06269090 2022-07-01 2023-06-30 06269090 frs-core:CurrentFinancialInstruments 2023-06-30 06269090 frs-core:ShareCapital 2023-06-30 06269090 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 06269090
A P Design & Surveying Limited
Financial Statements
For the Period 1 July 2023 to 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06269090
31 October 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 524
- 524
CURRENT ASSETS
Debtors 5 - 135
Cash at bank and in hand 17,049 13,487
17,049 13,622
Creditors: Amounts Falling Due Within One Year 6 (16,910 ) (14,213 )
NET CURRENT ASSETS (LIABILITIES) 139 (591 )
TOTAL ASSETS LESS CURRENT LIABILITIES 139 (67 )
NET ASSETS/(LIABILITIES) 139 (67 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 138 (68 )
SHAREHOLDERS' FUNDS 139 (67)
Page 1
Page 2
For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 P Bowler
Director
21 January 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
A P Design & Surveying Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06269090 . The registered office is 29 Horsley Road, Kilburn, Belper, Derbyshire, DE56 0NE.
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.
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.
2.3. 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:
Computer Equipment 3 years straightline
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2023: NIL)
- -
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2023 1,007
Disposals (1,007 )
As at 31 October 2024 -
Depreciation
As at 1 July 2023 483
Disposals (483 )
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 -
As at 1 July 2023 524
5. Debtors
31 October 2024 30 June 2023
£ £
Due within one year
Other debtors - 135
6. Creditors: Amounts Falling Due Within One Year
31 October 2024 30 June 2023
£ £
Trade creditors - (1 )
Corporation tax 640 3,912
Other creditors 15,550 9,582
Accruals and deferred income 720 720
16,910 14,213
7. Share Capital
31 October 2024 30 June 2023
£ £
Allotted, Called up and fully paid 1 1
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