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 03183538 Mr Lloyd Hopkins Mr Grant Glading iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03183538 2023-04-30 03183538 2024-04-30 03183538 2023-05-01 2024-04-30 03183538 frs-core:Non-currentFinancialInstruments 2024-04-30 03183538 frs-core:BetweenOneFiveYears 2024-04-30 03183538 frs-core:ComputerEquipment 2023-05-01 2024-04-30 03183538 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-01 2024-04-30 03183538 frs-core:FurnitureFittings 2023-05-01 2024-04-30 03183538 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03183538 frs-core:MotorVehicles 2023-05-01 2024-04-30 03183538 frs-core:WithinOneYear 2024-04-30 03183538 frs-core:ShareCapital 2024-04-30 03183538 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 03183538 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03183538 frs-bus:AbridgedAccounts 2023-05-01 2024-04-30 03183538 frs-bus:SmallEntities 2023-05-01 2024-04-30 03183538 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 03183538 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 03183538 frs-core:CostValuation 2023-04-30 03183538 frs-core:AdditionsToInvestments 2024-04-30 03183538 frs-core:CostValuation 2024-04-30 03183538 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 03183538 frs-core:ProvisionsForImpairmentInvestments 2024-04-30 03183538 frs-bus:Director1 2023-05-01 2024-04-30 03183538 frs-bus:Director1 2023-04-30 03183538 frs-bus:Director1 2024-04-30 03183538 frs-bus:Director2 2023-05-01 2024-04-30 03183538 frs-countries:EnglandWales 2023-05-01 2024-04-30 03183538 2022-04-30 03183538 2023-04-30 03183538 2022-05-01 2023-04-30 03183538 frs-core:Non-currentFinancialInstruments 2023-04-30 03183538 frs-core:BetweenOneFiveYears 2023-04-30 03183538 frs-core:WithinOneYear 2023-04-30 03183538 frs-core:ShareCapital 2023-04-30 03183538 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 03183538
Interlink Software Services Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2024
Castletree Consultants Ltd
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: 03183538
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 282,635 139,501
Tangible Assets 5 1,171,550 1,217,871
Investments 6 382,654 -
1,836,839 1,357,372
CURRENT ASSETS
Debtors 7 1,253,121 1,889,507
Investments 391 256,067
Cash at bank and in hand 2,030,073 221,927
3,283,585 2,367,501
Creditors: Amounts Falling Due Within One Year (3,863,701 ) (2,611,763 )
NET CURRENT ASSETS (LIABILITIES) (580,116 ) (244,262 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,256,723 1,113,110
Creditors: Amounts Falling Due After More Than One Year (51,539 ) (65,347 )
NET ASSETS 1,205,184 1,047,763
CAPITAL AND RESERVES
Called up share capital 9 10,424 10,424
Profit and Loss Account 1,194,760 1,037,339
SHAREHOLDERS' FUNDS 1,205,184 1,047,763
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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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Lloyd Hopkins
Director
30 January 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Interlink Software Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03183538 . The registered office is Steadings House, Lower Meadow Road Brooke Park, Handforth, Wilmslow, Cheshire, SK9 3LP.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
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:
Freehold 75 years
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Reducing Balance
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. 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.
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: 20 (2023: 17)
20 17
4. Intangible Assets
Total
£
Cost or Valuation
As at 1 May 2023 139,501
Revaluations 143,134
As at 30 April 2024 282,635
Net Book Value
As at 30 April 2024 282,635
As at 1 May 2023 139,501
During the year the company has bought crypto currency.
The valuation of crypto currency is held at fair value in the accounts at the year end, and any changes in fair value are written back to the profit and loss each year.


5. Tangible Assets
Total
£
Cost
As at 1 May 2023 1,937,181
Additions 3,749
As at 30 April 2024 1,940,930
Depreciation
As at 1 May 2023 719,310
Provided during the period 50,070
As at 30 April 2024 769,380
...CONTINUED
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Net Book Value
As at 30 April 2024 1,171,550
As at 1 May 2023 1,217,871
6. Investments
Total
£
Cost
As at 1 May 2023 1
Additions 382,654
As at 30 April 2024 382,655
Provision
As at 1 May 2023 1
As at 30 April 2024 1
Net Book Value
As at 30 April 2024 382,654
As at 1 May 2023 -
During the year the company purchased all of the shares in NetNow Ltd
During the year the company's investment in Gold Bullion was withdrawn and losses were written off.
7. Debtors
2024 2023
£ £
Due after more than one year
Amounts owed by group undertakings 1 1
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,746 12,746
Later than one year and not later than five years 51,539 65,347
64,285 78,093
64,285 78,093
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10,424 10,424
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Lloyd Hopkins 531,473 104,058 - - 635,531
The above loan is unsecured, interest free and repayable on demand.
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