Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 11327411 Mrs Rebecca Strong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11327411 2023-04-30 11327411 2024-04-30 11327411 2023-05-01 2024-04-30 11327411 frs-core:CurrentFinancialInstruments 2024-04-30 11327411 frs-core:Non-currentFinancialInstruments 2024-04-30 11327411 frs-core:ComputerEquipment 2024-04-30 11327411 frs-core:ComputerEquipment 2023-05-01 2024-04-30 11327411 frs-core:ComputerEquipment 2023-04-30 11327411 frs-core:ShareCapital 2024-04-30 11327411 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 11327411 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11327411 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 11327411 frs-bus:SmallEntities 2023-05-01 2024-04-30 11327411 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11327411 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 11327411 frs-bus:Director1 2023-05-01 2024-04-30 11327411 frs-bus:Director1 2023-04-30 11327411 frs-bus:Director1 2024-04-30 11327411 frs-countries:EnglandWales 2023-05-01 2024-04-30 11327411 2022-04-30 11327411 2023-04-30 11327411 2022-05-01 2023-04-30 11327411 frs-core:CurrentFinancialInstruments 2023-04-30 11327411 frs-core:Non-currentFinancialInstruments 2023-04-30 11327411 frs-core:ShareCapital 2023-04-30 11327411 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 11327411
Salt of the Earth Consultancy Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
JML Business Services Limited
25 Church Street
Godalming
Surrey
GU7 1EL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11327411
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 26,041 26,633
Cash at bank and in hand 1 220
26,042 26,853
Creditors: Amounts Falling Due Within One Year 6 (12,498 ) (11,830 )
NET CURRENT ASSETS (LIABILITIES) 13,544 15,023
TOTAL ASSETS LESS CURRENT LIABILITIES 13,544 15,023
Creditors: Amounts Falling Due After More Than One Year 7 (13,194 ) (15,727 )
NET ASSETS/(LIABILITIES) 350 (704 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 250 (804 )
SHAREHOLDERS' FUNDS 350 (704)
Page 1
Page 2
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 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 Rebecca Strong
Director
27/01/2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Salt of the Earth Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11327411 . The registered office is The Bothy, Church Fields, Witley, Godalming, GU8 5PP.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 33% 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 year 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2023 698
As at 30 April 2024 698
Depreciation
As at 1 May 2023 698
As at 30 April 2024 698
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,904 -
Other debtors 13,159 22,655
22,063 22,655
Due after more than one year
Other debtors 3,978 3,978
26,041 26,633
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1,068
Bank loans and overdrafts 2,647 2,326
Other creditors 1,134 1,215
Taxation and social security 8,717 7,221
12,498 11,830
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,194 15,727
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within other debtors are the following loans to directors: £13,411 (2023 - £22,655)
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mrs Rebecca Strong 22,655 20,321 (29,565 ) - 13,411
The above loan is unsecured, and repayable on demand. Interest has been charged at the official HMRC rate.
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