Acorah Software Products - Accounts Production 16.1.300 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 03093900 Mr Edward Hammond Mrs Catherine Wilkey Edward Hammond true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03093900 2023-08-31 03093900 2024-08-31 03093900 2023-09-01 2024-08-31 03093900 frs-core:CurrentFinancialInstruments 2024-08-31 03093900 frs-core:ComputerEquipment 2024-08-31 03093900 frs-core:ComputerEquipment 2023-09-01 2024-08-31 03093900 frs-core:ComputerEquipment 2023-08-31 03093900 frs-core:FurnitureFittings 2024-08-31 03093900 frs-core:FurnitureFittings 2023-09-01 2024-08-31 03093900 frs-core:FurnitureFittings 2023-08-31 03093900 frs-core:PlantMachinery 2024-08-31 03093900 frs-core:PlantMachinery 2023-09-01 2024-08-31 03093900 frs-core:PlantMachinery 2023-08-31 03093900 frs-core:ShareCapital 2024-08-31 03093900 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 03093900 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 03093900 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 03093900 frs-bus:SmallEntities 2023-09-01 2024-08-31 03093900 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 03093900 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 03093900 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 03093900 frs-bus:OrdinaryShareClass1 2024-08-31 03093900 1 2023-09-01 2024-08-31 03093900 frs-bus:Director1 2023-09-01 2024-08-31 03093900 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 03093900 frs-countries:EnglandWales 2023-09-01 2024-08-31 03093900 2022-08-31 03093900 2023-08-31 03093900 2022-09-01 2023-08-31 03093900 frs-core:CurrentFinancialInstruments 2023-08-31 03093900 frs-core:ShareCapital 2023-08-31 03093900 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 03093900 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31
Registered number: 03093900
Infosec Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
ATB Accounting Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 03093900
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 3,519 6,493
Cash at bank and in hand 172,375 208,230
175,894 214,723
Creditors: Amounts Falling Due Within One Year 6 (1,424 ) (7,239 )
NET CURRENT ASSETS (LIABILITIES) 174,470 207,484
TOTAL ASSETS LESS CURRENT LIABILITIES 174,470 207,484
NET ASSETS 174,470 207,484
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 174,370 207,384
SHAREHOLDERS' FUNDS 174,470 207,484
For the year ending 31 August 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 Edward Hammond
Director
24/02/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Infosec Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03093900 . The registered office is 30 Kendrick Road, Reading, Berkshire, RG1 5DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.3. Taxation
Income tax expense represents the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when it related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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:
2024 2023
Office and administration 1 1
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 24,738 8,992 50,393 84,123
Disposals (24,738 ) (8,992 ) (50,393 ) (84,123 )
As at 31 August 2024 - - - -
Depreciation
As at 1 September 2023 24,738 8,992 50,393 84,123
Disposals (24,738 ) (8,992 ) (50,393 ) (84,123 )
As at 31 August 2024 - - - -
Net Book Value
As at 31 August 2024 - - - -
As at 1 September 2023 - - - -
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Page 3
5. Debtors
2024 2023
£ £
Due within one year
Corporation tax recoverable assets 1,410 6,240
VAT - 253
Other taxes and social security 2,109 -
3,519 6,493
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,320 1,320
Director's loan account 104 5,919
1,424 7,239
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Edward Hammond 27,000 10,000
9. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 27,000 10,000
10. Ultimate Controlling Party
The company's ultimate controlling party is Edward Hammond by virtue of his 100% ownership of the issued share capital in the company.
Page 3