Acorah Software Products - Accounts Production 16.1.200 false true 5 April 2023 6 April 2022 false 6 April 2023 5 April 2024 5 April 2024 07663866 Mrs Claire Gordon Mr Stephen Gordon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07663866 2023-04-05 07663866 2024-04-05 07663866 2023-04-06 2024-04-05 07663866 frs-core:CurrentFinancialInstruments 2024-04-05 07663866 frs-core:ComputerEquipment 2024-04-05 07663866 frs-core:ComputerEquipment 2023-04-06 2024-04-05 07663866 frs-core:ComputerEquipment 2023-04-05 07663866 frs-core:FurnitureFittings 2024-04-05 07663866 frs-core:FurnitureFittings 2023-04-06 2024-04-05 07663866 frs-core:FurnitureFittings 2023-04-05 07663866 frs-core:MotorVehicles 2024-04-05 07663866 frs-core:MotorVehicles 2023-04-06 2024-04-05 07663866 frs-core:MotorVehicles 2023-04-05 07663866 frs-core:ShareCapital 2024-04-05 07663866 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05 07663866 frs-bus:PrivateLimitedCompanyLtd 2023-04-06 2024-04-05 07663866 frs-bus:FilletedAccounts 2023-04-06 2024-04-05 07663866 frs-bus:SmallEntities 2023-04-06 2024-04-05 07663866 frs-bus:AuditExempt-NoAccountantsReport 2023-04-06 2024-04-05 07663866 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-06 2024-04-05 07663866 frs-core:ListedExchangeTraded 2024-04-05 07663866 frs-core:ListedExchangeTraded 2023-04-05 07663866 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-05 07663866 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-04-05 07663866 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-04-05 07663866 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-05 07663866 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-04-05 07663866 frs-bus:Director1 2023-04-06 2024-04-05 07663866 frs-bus:Director2 2023-04-06 2024-04-05 07663866 frs-bus:Director2 2023-04-05 07663866 frs-bus:Director2 2024-04-05 07663866 frs-countries:EnglandWales 2023-04-06 2024-04-05 07663866 2022-04-05 07663866 2023-04-05 07663866 2022-04-06 2023-04-05 07663866 frs-core:CurrentFinancialInstruments 2023-04-05 07663866 frs-core:ShareCapital 2023-04-05 07663866 frs-core:RetainedEarningsAccumulatedLosses 2023-04-05
Registered number: 07663866
Mr Stephen Gordon Ltd
Unaudited Financial Statements
For The Year Ended 5 April 2024
Sharpe Medical Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07663866
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 72,294 53,929
Investments 5 24,974 -
97,268 53,929
CURRENT ASSETS
Debtors 6 610,698 494,848
Cash at bank and in hand 206,420 159,248
817,118 654,096
Creditors: Amounts Falling Due Within One Year 7 (98,684 ) (54,067 )
NET CURRENT ASSETS (LIABILITIES) 718,434 600,029
TOTAL ASSETS LESS CURRENT LIABILITIES 815,702 653,958
NET ASSETS 815,702 653,958
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 815,602 653,858
SHAREHOLDERS' FUNDS 815,702 653,958
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For the year ending 5 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
Mrs Claire Gordon
Director
Mr Stephen Gordon
Director
03/12/2024
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
Mr Stephen Gordon Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07663866 . The registered office is Normanby Gateway, Lysaghts Way, Scunthorpe, North Lincolnshire, DN15 9YG.
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 recognised when a company gains entitlement to receive income from a third party.
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:
Motor Vehicles 10% Reducing Balance Method
Fixtures & Fittings 25% Reducing Balance Method
Computer Equipment 25% Straight Line Method
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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 6 April 2023 106,803 28,964 10,214 145,981
Additions 28,494 - - 28,494
As at 5 April 2024 135,297 28,964 10,214 174,475
Depreciation
As at 6 April 2023 56,583 26,835 8,634 92,052
Provided during the period 7,871 566 1,692 10,129
As at 5 April 2024 64,454 27,401 10,326 102,181
Net Book Value
As at 5 April 2024 70,843 1,563 (112 ) 72,294
As at 6 April 2023 50,220 2,129 1,580 53,929
5. Investments
Listed
£
Cost
As at 6 April 2023 -
Additions 24,974
As at 5 April 2024 24,974
Provision
As at 6 April 2023 -
As at 5 April 2024 -
Net Book Value
As at 5 April 2024 24,974
As at 6 April 2023 -
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 23,193 15,364
Prepayments and accrued income 5,603 4,349
Other debtors 505,135 475,135
Directors' loan accounts 76,767 -
610,698 494,848
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 2
Corporation tax 92,683 47,116
Other taxes and social security 3,421 3,950
Accruals and deferred income 2,580 2,573
Directors' loan accounts - 426
98,684 54,067
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 6 April 2023 Amounts advanced Amounts repaid Amounts written off As at 5 April 2024
£ £ £ £ £
Mr Stephen Gordon - 76,766 - - 76,766
Interest was charged on the loan to the director. 
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