Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 7 December 2022 false 1 January 2024 31 December 2024 31 December 2024 14526775 Mr David Daniels iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14526775 2023-12-31 14526775 2024-12-31 14526775 2024-01-01 2024-12-31 14526775 frs-core:ComputerEquipment 2024-12-31 14526775 frs-core:ComputerEquipment 2024-01-01 2024-12-31 14526775 frs-core:ComputerEquipment 2023-12-31 14526775 frs-core:ShareCapital 2024-12-31 14526775 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14526775 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14526775 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 14526775 frs-bus:SmallEntities 2024-01-01 2024-12-31 14526775 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 14526775 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 14526775 frs-bus:Director1 2024-01-01 2024-12-31 14526775 frs-countries:EnglandWales 2024-01-01 2024-12-31 14526775 2022-12-06 14526775 2023-12-31 14526775 2022-12-07 2023-12-31 14526775 frs-core:ShareCapital 2023-12-31 14526775 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
The Boutique Advisory Ltd
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of The Boutique Advisory Ltd For The Year Ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Boutique Advisory Ltd For The Year Ended 31 December 2024 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of The Boutique Advisory Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Boutique Advisory Ltd and state those matters that we have agreed to state to the director of The Boutique Advisory Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Boutique Advisory Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that The Boutique Advisory Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Boutique Advisory Ltd . You consider that The Boutique Advisory Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of The Boutique Advisory Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
17 February 2025
Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
Statement of Financial Position
Registered number: 14526775
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 1,467 2,190
1,467 2,190
CURRENT ASSETS
Debtors 51,811 206
Cash at bank and in hand 23,408 82,611
75,219 82,817
Creditors: Amounts Falling Due Within One Year (74,336 ) (72,608 )
NET CURRENT ASSETS (LIABILITIES) 883 10,209
TOTAL ASSETS LESS CURRENT LIABILITIES 2,350 12,399
NET ASSETS 2,350 12,399
CAPITAL AND RESERVES
Called up share capital 5 2,000 2,000
Income Statement 350 10,399
SHAREHOLDERS' FUNDS 2,350 12,399
Page 2
Page 3
For the year ending 31 December 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 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 Income Statement.
On behalf of the board
Mr David Daniels
Director
17 February 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
The Boutique Advisory Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14526775 . The registered office is 12 Payton Street, Stratford upon Avon, Warwickshire, CV37 6UA.
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, excluding discounts, rebates, value added tax and other sales tax.
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:
Computer equipment 33% reducing balance
2.4. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible assets
Computer equipment
£
Cost
As at 1 January 2024 3,269
As at 31 December 2024 3,269
Depreciation
As at 1 January 2024 1,079
Provided during the period 723
As at 31 December 2024 1,802
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 December 2024 1,467
As at 1 January 2024 2,190
5. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 2,000 2,000
Page 5