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 13136839 Mr Nicholas Lazarus Mr Jason Bevan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13136839 2023-04-30 13136839 2024-04-30 13136839 2023-05-01 2024-04-30 13136839 frs-core:CurrentFinancialInstruments 2024-04-30 13136839 frs-core:PlantMachinery 2024-04-30 13136839 frs-core:PlantMachinery 2023-05-01 2024-04-30 13136839 frs-core:PlantMachinery 2023-04-30 13136839 frs-core:ShareCapital 2024-04-30 13136839 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 13136839 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13136839 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 13136839 frs-bus:SmallEntities 2023-05-01 2024-04-30 13136839 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13136839 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 13136839 frs-bus:OrdinaryShareClass1 2023-05-01 2024-04-30 13136839 frs-bus:OrdinaryShareClass1 2024-04-30 13136839 frs-bus:Director1 2023-05-01 2024-04-30 13136839 frs-bus:Director2 2023-05-01 2024-04-30 13136839 frs-countries:EnglandWales 2023-05-01 2024-04-30 13136839 2022-04-30 13136839 2023-04-30 13136839 2022-05-01 2023-04-30 13136839 frs-core:CurrentFinancialInstruments 2023-04-30 13136839 frs-core:ShareCapital 2023-04-30 13136839 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 13136839 frs-bus:OrdinaryShareClass1 2022-05-01 2023-04-30
Registered number: 13136839
Content Creator Studios Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13136839
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,685 -
3,685 -
CURRENT ASSETS
Stocks 5 - 400
Debtors 6 44,696 85,488
Cash at bank and in hand 18,041 32,509
62,737 118,397
Creditors: Amounts Falling Due Within One Year 7 (62,557 ) (109,599 )
NET CURRENT ASSETS (LIABILITIES) 180 8,798
TOTAL ASSETS LESS CURRENT LIABILITIES 3,865 8,798
PROVISIONS FOR LIABILITIES
Deferred Taxation (921 ) -
NET ASSETS 2,944 8,798
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 2,844 8,698
SHAREHOLDERS' FUNDS 2,944 8,798
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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.
On behalf of the board
Mr Nicholas Lazarus
Director
Mr Jason Bevan
Director
31st January 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
Content Creator Studios Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13136839 . The registered office is 82 Wandsworth Bridge Road, London, SW6 2TF.
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. 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:
Plant & Machinery 12 months
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.
2.5. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2023 -
Additions 4,913
As at 30 April 2024 4,913
Depreciation
As at 1 May 2023 -
Provided during the period 1,228
As at 30 April 2024 1,228
Net Book Value
As at 30 April 2024 3,685
As at 1 May 2023 -
5. Stocks
2024 2023
£ £
Work in progress - 400
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 34,320 76,638
Prepayments and accrued income 10,226 8,600
Other debtors 150 250
44,696 85,488
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,415 81,427
Corporation tax 17,640 12,598
Other taxes and social security 3,340 8,642
Other creditors 716 716
Accruals and deferred income 17,442 1,425
Directors' loan accounts 21,004 4,791
62,557 109,599
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8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
9. Related Party Transactions
Directors and shareholdersThe directors and shareholders have loan balances with the company on an interest free, unsecured basis which are repayable on demand. The balance owed by the company at 30 April 2024 amounted to £21,004 (2023: £4,791)

Directors and shareholders

The directors and shareholders have loan balances with the company on an interest free, unsecured basis which are repayable on demand. The balance owed by the company at 30 April 2024 amounted to £21,004 (2023: £4,791)

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