Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 13057560 Mr Thomas James Mr Adam King Mr Steven Warren-Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13057560 2023-06-30 13057560 2024-06-30 13057560 2023-07-01 2024-06-30 13057560 frs-core:CurrentFinancialInstruments 2024-06-30 13057560 frs-core:ComputerEquipment 2024-06-30 13057560 frs-core:ComputerEquipment 2023-07-01 2024-06-30 13057560 frs-core:ComputerEquipment 2023-06-30 13057560 frs-core:FurnitureFittings 2024-06-30 13057560 frs-core:FurnitureFittings 2023-07-01 2024-06-30 13057560 frs-core:FurnitureFittings 2023-06-30 13057560 frs-core:ShareCapital 2024-06-30 13057560 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 13057560 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13057560 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 13057560 frs-bus:SmallEntities 2023-07-01 2024-06-30 13057560 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 13057560 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 13057560 frs-bus:Director1 2023-07-01 2024-06-30 13057560 frs-bus:Director2 2023-07-01 2024-06-30 13057560 frs-bus:Director3 2023-07-01 2024-06-30 13057560 frs-countries:EnglandWales 2023-07-01 2024-06-30 13057560 2022-06-30 13057560 2023-06-30 13057560 2022-07-01 2023-06-30 13057560 frs-core:CurrentFinancialInstruments 2023-06-30 13057560 frs-core:ShareCapital 2023-06-30 13057560 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 13057560
YGS Environmental Consultants Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13057560
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,826 1,423
2,826 1,423
CURRENT ASSETS
Debtors 5 116,575 91,444
Cash at bank and in hand 27,951 22,781
144,526 114,225
Creditors: Amounts Falling Due Within One Year 6 (94,877 ) (47,719 )
NET CURRENT ASSETS (LIABILITIES) 49,649 66,506
TOTAL ASSETS LESS CURRENT LIABILITIES 52,475 67,929
PROVISIONS FOR LIABILITIES
Deferred Taxation (706 ) (355 )
NET ASSETS 51,769 67,574
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 51,569 67,374
SHAREHOLDERS' FUNDS 51,769 67,574
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For the year ending 30 June 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 Adam King
Director
29 January 2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
YGS Environmental Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13057560 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.
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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of
services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns,
rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities..
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:
Fixtures & Fittings 25% Reducing Balance Method
Computer Equipment 33% Straight Line Method
2.4. Leasing and Hire Purchase Contracts
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as
operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the
period of the lease.
2.5. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a
change attributable to an item of income or expense recognised as other comprehensive income is also recognised
directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and generates taxable
income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the
financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered
against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the
reporting date and that are expected to apply to the reversal of the timing difference.
2.6. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the
company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient
assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If
contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 884 1,357 2,241
Additions 1,421 1,033 2,454
As at 30 June 2024 2,305 2,390 4,695
Depreciation
As at 1 July 2023 110 708 818
Provided during the period 371 680 1,051
As at 30 June 2024 481 1,388 1,869
Net Book Value
As at 30 June 2024 1,824 1,002 2,826
As at 1 July 2023 774 649 1,423
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 41,652 51,342
Other debtors 74,923 40,102
116,575 91,444
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,642 4,308
Other creditors 37,711 5,875
Taxation and social security 49,524 37,536
94,877 47,719
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
8. Related Party Transactions
Other transactions with directors
During the year the company made cash advances of £50,821 to the directors, this amount was partly repaid and
the balance owed to the company at the year end was £3,668. Interest of £127 was charged during the year and this
was charged at HMRC official rate.
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