Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 23 September 2022 false 1 May 2023 30 April 2024 30 April 2024 14373169 Mr Jason Atherton Miss Abigail Hui Xian Tan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14373169 2023-04-30 14373169 2024-04-30 14373169 2023-05-01 2024-04-30 14373169 frs-core:CurrentFinancialInstruments 2024-04-30 14373169 frs-core:Non-currentFinancialInstruments 2024-04-30 14373169 frs-core:FurnitureFittings 2023-05-01 2024-04-30 14373169 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 14373169 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 14373169 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 14373169 frs-core:PlantMachinery 2024-04-30 14373169 frs-core:PlantMachinery 2023-05-01 2024-04-30 14373169 frs-core:PlantMachinery 2023-04-30 14373169 frs-core:ShareCapital 2024-04-30 14373169 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 14373169 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 14373169 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 14373169 frs-bus:SmallEntities 2023-05-01 2024-04-30 14373169 frs-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 14373169 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 14373169 frs-bus:Director1 2023-05-01 2024-04-30 14373169 frs-bus:Director2 2023-05-01 2024-04-30 14373169 frs-core:Non-currentFinancialInstruments 1 2024-04-30 14373169 frs-countries:EnglandWales 2023-05-01 2024-04-30 14373169 2022-09-22 14373169 2023-04-30 14373169 2022-09-23 2023-04-30 14373169 frs-core:CurrentFinancialInstruments 2023-04-30 14373169 frs-core:Non-currentFinancialInstruments 2023-04-30 14373169 frs-core:ShareCapital 2023-04-30 14373169 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 14373169 frs-core:Non-currentFinancialInstruments 1 2023-04-30
Registered number: 14373169
The Row Social Ltd
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 April 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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
31/01/2025
BFT Global Ltd
13 Pollen Street
London
W1S 1NH
Page 1
Page 2
Balance Sheet
Registered number: 14373169
30 April 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 262,055 12,262
262,055 12,262
CURRENT ASSETS
Debtors 5 8,650 2,475
Cash at bank and in hand 272,208 -
280,858 2,475
Creditors: Amounts Falling Due Within One Year 6 (81,463 ) 3,837
NET CURRENT ASSETS (LIABILITIES) 199,395 6,312
TOTAL ASSETS LESS CURRENT LIABILITIES 461,450 18,574
Creditors: Amounts Falling Due After More Than One Year 7 (498,526 ) (19,678 )
NET LIABILITIES (37,076 ) (1,104 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (37,176 ) (1,204 )
SHAREHOLDERS' FUNDS (37,076) (1,104)
Page 2
Page 3
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.
On behalf of the board
Mr Jason Atherton
Director
31/01/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
The Row Social Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14373169 . The registered office is 5 Savile Row, London, W1S 3PB.
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
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured 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:
Leasehold straight line basis over 15 years
Plant & Machinery straight line basis Over 10Years
Fixtures & Fittings straight line basis over 10 Years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
1Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 4
Page 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 May 2023 12,685 - 12,685
Additions 62,550 - 62,550
Transfers 180,000 - 180,000
Other - 15,288 15,288
As at 30 April 2024 255,235 15,288 270,523
Depreciation
As at 1 May 2023 423 - 423
Provided during the period 4,987 - 4,987
Other - 3,058 3,058
As at 30 April 2024 5,410 3,058 8,468
Net Book Value
As at 30 April 2024 249,825 12,230 262,055
As at 1 May 2023 12,262 - 12,262
5. Debtors
30 April 2024 30 April 2023
£ £
Due within one year
VAT 8,650 2,475
6. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 April 2023
£ £
Trade creditors 81,463 (3,837 )
7. Creditors: Amounts Falling Due After More Than One Year
30 April 2024 30 April 2023
£ £
Other loans 450,000 -
Other creditors (1) 48,526 19,678
498,526 19,678
8. Share Capital
30 April 2024 30 April 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
9. Related Party Transactions
At the year end the company owed companies with common directorships £48,525.75.
Page 6