Acorah Software Products - Accounts Production 16.1.200 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 11455605 Ms Laura Blackburn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11455605 2023-07-31 11455605 2024-07-31 11455605 2023-08-01 2024-07-31 11455605 frs-core:CurrentFinancialInstruments 2024-07-31 11455605 frs-core:Non-currentFinancialInstruments 2024-07-31 11455605 frs-core:ComputerEquipment 2024-07-31 11455605 frs-core:ComputerEquipment 2023-08-01 2024-07-31 11455605 frs-core:ComputerEquipment 2023-07-31 11455605 frs-core:FurnitureFittings 2024-07-31 11455605 frs-core:FurnitureFittings 2023-08-01 2024-07-31 11455605 frs-core:FurnitureFittings 2023-07-31 11455605 frs-core:ShareCapital 2024-07-31 11455605 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 11455605 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11455605 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 11455605 frs-bus:SmallEntities 2023-08-01 2024-07-31 11455605 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 11455605 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 11455605 frs-bus:Director1 2023-08-01 2024-07-31 11455605 frs-bus:Director1 2023-07-31 11455605 frs-bus:Director1 2024-07-31 11455605 frs-countries:EnglandWales 2023-08-01 2024-07-31 11455605 2022-07-31 11455605 2023-07-31 11455605 2022-08-01 2023-07-31 11455605 frs-core:CurrentFinancialInstruments 2023-07-31 11455605 frs-core:Non-currentFinancialInstruments 2023-07-31 11455605 frs-core:ShareCapital 2023-07-31 11455605 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 11455605
B Animated Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Elementary Accountancy Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11455605
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,152 8,192
6,152 8,192
CURRENT ASSETS
Debtors 5 5,736 3,619
Cash at bank and in hand 546 6,841
6,282 10,460
Creditors: Amounts Falling Due Within One Year 6 (13,150 ) (11,354 )
NET CURRENT ASSETS (LIABILITIES) (6,868 ) (894 )
TOTAL ASSETS LESS CURRENT LIABILITIES (716 ) 7,298
Creditors: Amounts Falling Due After More Than One Year 7 (3,230 ) (3,933 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (385 ) (1,556 )
NET (LIABILITIES)/ASSETS (4,331 ) 1,809
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (4,332 ) 1,808
SHAREHOLDERS' FUNDS (4,331) 1,809
Page 1
Page 2
For the year ending 31 July 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 her 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
Ms Laura Blackburn
Director
12/02/2025
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
B Animated Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11455605 . The registered office is Digital Media Centre, County Way, Barnsley, South Yorkshire, S70 2JW.
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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Cost includes costs directly attributable to making the asset capable of operating as intended. 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:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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 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.
2.5. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs.  Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. 
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2023 2,399 14,923 17,322
Additions - 2,096 2,096
Disposals - (5,629 ) (5,629 )
As at 31 July 2024 2,399 11,390 13,789
Depreciation
As at 1 August 2023 1,153 7,977 9,130
Provided during the period 312 1,936 2,248
Disposals - (3,741 ) (3,741 )
As at 31 July 2024 1,465 6,172 7,637
Net Book Value
As at 31 July 2024 934 5,218 6,152
As at 1 August 2023 1,246 6,946 8,192
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 3,462
Prepayments and accrued income - 157
Director's loan account 5,736 -
5,736 3,619
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Bank loans and overdrafts 1,700 1,700
Other loans 4,946 -
Corporation tax - 806
Other taxes and social security - 2,489
VAT 332 2,064
Net wages - 832
Other creditors 5,522 3,000
Accruals and deferred income 650 -
Director's loan account - 462
13,150 11,354
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,233 3,933
Other loans 997 -
3,230 3,933
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Ms Laura Blackburn - 5,736 - - 5,736
The above loan is unsecured, interest free and repayable on demand.
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