Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 14 September 2022 false 1 October 2023 30 September 2024 30 September 2024 14356274 Mr Nathan Noerr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14356274 2023-09-30 14356274 2024-09-30 14356274 2023-10-01 2024-09-30 14356274 frs-core:CurrentFinancialInstruments 2024-09-30 14356274 frs-core:ShareCapital 2024-09-30 14356274 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 14356274 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 14356274 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 14356274 frs-bus:SmallEntities 2023-10-01 2024-09-30 14356274 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 14356274 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 14356274 frs-core:ListedExchangeTraded 2024-09-30 14356274 frs-core:ListedExchangeTraded 2023-09-30 14356274 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 14356274 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-09-30 14356274 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2024-09-30 14356274 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-09-30 14356274 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 14356274 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-09-30 14356274 frs-bus:Director1 2023-10-01 2024-09-30 14356274 frs-bus:Director1 2023-09-30 14356274 frs-bus:Director1 2024-09-30 14356274 frs-countries:EnglandWales 2023-10-01 2024-09-30 14356274 2022-09-13 14356274 2023-09-30 14356274 2022-09-14 2023-09-30 14356274 frs-core:CurrentFinancialInstruments 2023-09-30 14356274 frs-core:ShareCapital 2023-09-30 14356274 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 14356274
The Ginger Cookie Jar Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
RC Jackson & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14356274
30 September 2024 30 September 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Investments 4 311,351 199,330
311,351 199,330
CURRENT ASSETS
Debtors 5 100 100
Cash at bank and in hand 1,064 2,079
1,164 2,179
Creditors: Amounts Falling Due Within One Year 6 (278,300 ) (200,001 )
NET CURRENT ASSETS (LIABILITIES) (277,136 ) (197,822 )
TOTAL ASSETS LESS CURRENT LIABILITIES 34,215 1,508
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,400 ) (1,645 )
NET ASSETS/(LIABILITIES) 20,815 (137 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 20,715 (237 )
SHAREHOLDERS' FUNDS 20,815 (137)
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Nathan Noerr
Director
28/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Ginger Cookie Jar Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14356274 . The registered office is 38 Charlotte Street, London, W1T 2NN.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investments
Listed
£
Cost
As at 1 October 2023 199,330
Additions 65,000
Fair value adjustments 47,021
As at 30 September 2024 311,351
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 311,351
As at 1 October 2023 199,330
Page 3
Page 4
5. Debtors
30 September 2024 30 September 2023
as restated
£ £
Due within one year
Other debtors 100 100
6. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 September 2023
as restated
£ £
Trade creditors - 1
Amounts owed to participating interests 278,000 200,000
Other creditors 300 -
278,300 200,001
7. Share Capital
30 September 2024 30 September 2023
as restated
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to / (advances from) directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Nathan Noerr (100 ) - - - (100 )
The above loan / (advance) is unsecured, interest free and repayable on demand.
9. Transition to FRS 102
The Ginger Cookie Jar Ltd transitioned from FRS 105 to FRS 102 1A as the director believed the accounts prepared on such a basis would provide a more true and fair view of the assets held by the company to the users of the accounts.
The transition has resulted in changes to the values in the accounts for listed fixed asset investments, which are held at cost under FRS 105, but recognised at fair value through profit & loss (FVTPL) under FRS 102 1A and also to deferred tax treatment, which is not applicable under FRS 105, but is under FRS 102 1A.
Prior period figures have been restated accordingly to reflect the treatment under FRS 102 1A.  Specifically, the valuation of listed fixed asset investments in the comparative period has increased to reflect fair value and a deferred tax liability has been recognised in respect of the unrealised investment gains.
Page 4