Acorah Software Products - Accounts Production 15.0.500 false true 31 December 2022 6 December 2021 false 1 January 2023 31 December 2023 31 December 2023 13783662 Ben-Elias Brandt Timo Horstschäfer Yoko Spirig iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13783662 2022-12-31 13783662 2023-12-31 13783662 2023-01-01 2023-12-31 13783662 frs-core:CurrentFinancialInstruments 2023-12-31 13783662 frs-core:ComputerEquipment 2023-12-31 13783662 frs-core:ComputerEquipment 2023-01-01 2023-12-31 13783662 frs-core:ComputerEquipment 2022-12-31 13783662 frs-core:ShareCapital 2023-12-31 13783662 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13783662 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13783662 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13783662 frs-bus:SmallEntities 2023-01-01 2023-12-31 13783662 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 13783662 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13783662 frs-bus:Director1 2023-01-01 2023-12-31 13783662 frs-bus:Director2 2023-01-01 2023-12-31 13783662 frs-bus:Director3 2023-01-01 2023-12-31 13783662 frs-countries:EnglandWales 2023-01-01 2023-12-31 13783662 2021-12-05 13783662 2022-12-31 13783662 2021-12-06 2022-12-31 13783662 frs-core:CurrentFinancialInstruments 2022-12-31 13783662 frs-core:ShareCapital 2022-12-31 13783662 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 13783662
Ledgy Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Fusion Accountants Ltd
ICAEW, ATT
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Ben-Elias Brandt
Timo Horstschäfer
Yoko Spirig
Company Number 13783662
Registered Office Aldgate Tower 2 Leman Street
Beyond Aldgate Tower
London
E1 8FA
Accountants Fusion Accountants Ltd
ICAEW, ATT
Suite 2, First Floor Profile West
950 Great West Road
Brentford
TW8 9ES
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Ledgy Limited for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Ledgy Limited for the year ended 31 December 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Ledgy Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Ledgy Limited and state those matters that we have agreed to state to the directors of Ledgy Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ledgy Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Ledgy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Ledgy Limited . You consider that Ledgy Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Ledgy Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
21/01/2025
Fusion Accountants Ltd
ICAEW, ATT
Suite 2, First Floor Profile West
950 Great West Road
Brentford
TW8 9ES
Page 2
Page 3
Balance Sheet
Registered number: 13783662
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,378 2,097
1,378 2,097
CURRENT ASSETS
Debtors 5 366,388 477,868
Cash at bank and in hand 121,908 1,823
488,296 479,691
Creditors: Amounts Falling Due Within One Year 6 (371,334 ) (433,190 )
NET CURRENT ASSETS (LIABILITIES) 116,962 46,501
TOTAL ASSETS LESS CURRENT LIABILITIES 118,340 48,598
NET ASSETS 118,340 48,598
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 118,330 48,588
SHAREHOLDERS' FUNDS 118,340 48,598
For the year ending 31 December 2023 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.
The financial statements were approved by the board of directors on 21 January 2025 and were signed on its behalf by:
Ben-Elias Brandt
Director
21/01/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Ledgy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13783662 . The registered office is Aldgate Tower 2 Leman Street, Beyond Aldgate Tower, London, E1 8FA.
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.
Presentation currency
Monetary figures for this client's accounts will be reported in United Kingdom, Pounds sterling £.
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:
Computer Equipment depreciated on straight line method over 3 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2022: 22)
22 22
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 2,158
As at 31 December 2023 2,158
Depreciation
As at 1 January 2023 61
Provided during the period 719
As at 31 December 2023 780
Net Book Value
As at 31 December 2023 1,378
As at 1 January 2023 2,097
Page 4
Page 5
5. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Trade debtors 286,602 419,711
Other debtors 79,786 58,157
366,388 477,868
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Trade creditors 3,630 2,431
Other creditors 310,624 331,936
Taxation and social security 57,080 98,823
371,334 433,190
7. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 10 10
1,000 Ordinary shares of £0.01 each
Page 5