Acorah Software Products - Accounts Production 16.0.110 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 12188585 Mr Marc John Mr Luke John Mr Marc John and Mr Luke John true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12188585 2023-09-30 12188585 2024-09-30 12188585 2023-10-01 2024-09-30 12188585 frs-core:CurrentFinancialInstruments 2024-09-30 12188585 frs-core:Non-currentFinancialInstruments 2024-09-30 12188585 frs-core:BetweenOneFiveYears 2024-09-30 12188585 frs-core:ComputerEquipment 2024-09-30 12188585 frs-core:ComputerEquipment 2023-10-01 2024-09-30 12188585 frs-core:ComputerEquipment 2023-09-30 12188585 frs-core:MotorVehicles 2024-09-30 12188585 frs-core:MotorVehicles 2023-10-01 2024-09-30 12188585 frs-core:MotorVehicles 2023-09-30 12188585 frs-core:WithinOneYear 2024-09-30 12188585 frs-core:ShareCapital 2024-09-30 12188585 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12188585 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12188585 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 12188585 frs-bus:SmallEntities 2023-10-01 2024-09-30 12188585 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12188585 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 12188585 1 2023-10-01 2024-09-30 12188585 frs-core:DeferredTaxation 2023-10-01 2024-09-30 12188585 frs-core:DeferredTaxation 2023-09-30 12188585 frs-core:DeferredTaxation 2024-09-30 12188585 frs-bus:Director1 2023-10-01 2024-09-30 12188585 frs-bus:Director1 2023-09-30 12188585 frs-bus:Director1 2024-09-30 12188585 frs-bus:Director2 2023-10-01 2024-09-30 12188585 frs-bus:Director2 2023-09-30 12188585 frs-bus:Director2 2024-09-30 12188585 frs-countries:EnglandWales 2023-10-01 2024-09-30 12188585 2022-09-30 12188585 2023-09-30 12188585 2022-10-01 2023-09-30 12188585 frs-core:CurrentFinancialInstruments 2023-09-30 12188585 frs-core:Non-currentFinancialInstruments 2023-09-30 12188585 frs-core:BetweenOneFiveYears 2023-09-30 12188585 frs-core:WithinOneYear 2023-09-30 12188585 frs-core:ShareCapital 2023-09-30 12188585 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 12188585
Black Omens Group Ltd
Financial Statements
For The Year Ended 30 September 2024
Simply Accounts
1 Queen's Park Road
Handbridge
Chester
Cheshire
CH4 7AD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12188585
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,246 2,514
1,246 2,514
CURRENT ASSETS
Debtors 5 4,912 4,041
Cash at bank and in hand 17,035 10,381
21,947 14,422
Creditors: Amounts Falling Due Within One Year 6 (1,148 ) (1,148 )
NET CURRENT ASSETS (LIABILITIES) 20,799 13,274
TOTAL ASSETS LESS CURRENT LIABILITIES 22,045 15,788
Creditors: Amounts Falling Due After More Than One Year 7 (21,898 ) (18,105 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8 ) -
NET ASSETS/(LIABILITIES) 139 (2,317 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 138 (2,318 )
SHAREHOLDERS' FUNDS 139 (2,317)
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For the year ending 30 September 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
Mr Marc John
Director
19/01/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Black Omens Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12188585 . The registered office is 1, Queen's Park Road, Handbridge, Chester, Cheshire, CH4 7AD.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 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.
2.4. 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:
Motor Vehicles 25% Straight Line
Computer Equipment 33% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
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. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
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. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 4,990 1,967 6,957
As at 30 September 2024 4,990 1,967 6,957
Depreciation
As at 1 October 2023 2,496 1,947 4,443
Provided during the period 1,248 20 1,268
As at 30 September 2024 3,744 1,967 5,711
Net Book Value
As at 30 September 2024 1,246 - 1,246
As at 1 October 2023 2,494 20 2,514
5. Debtors
2024 2023
£ £
Due within one year
Deferred tax current asset - 1,189
Directors' loan accounts 4,912 2,852
4,912 4,041
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,148 1,148
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 774 1,922
Bank loans 11,124 16,183
Other loans 10,000 -
21,898 18,105
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,148 1,148
Later than one year and not later than five years 774 1,922
1,922 3,070
1,922 3,070
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 October 2023 (1,189 ) (1,189)
Deferred taxation 1,197 1,197
Balance at 30 September 2024 8 8
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Marc John - 2,456 - - 2,456
Mr Luke John - 2,456 - - 2,456
The above loan is unsecured, interest free and repayable on demand.
12. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 1,000 -
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr Marc John and Mr Luke John by virtue of their ownership of 100% of the issued share capital in the company.
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