Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 05558127 Mr Stephen Rowe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05558127 2023-09-30 05558127 2024-09-30 05558127 2023-10-01 2024-09-30 05558127 frs-core:CurrentFinancialInstruments 2024-09-30 05558127 frs-core:ComputerEquipment 2024-09-30 05558127 frs-core:ComputerEquipment 2023-10-01 2024-09-30 05558127 frs-core:ComputerEquipment 2023-09-30 05558127 frs-core:FurnitureFittings 2024-09-30 05558127 frs-core:FurnitureFittings 2023-10-01 2024-09-30 05558127 frs-core:FurnitureFittings 2023-09-30 05558127 frs-core:PlantMachinery 2024-09-30 05558127 frs-core:PlantMachinery 2023-10-01 2024-09-30 05558127 frs-core:PlantMachinery 2023-09-30 05558127 frs-core:ShareCapital 2024-09-30 05558127 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05558127 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05558127 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 05558127 frs-bus:SmallEntities 2023-10-01 2024-09-30 05558127 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05558127 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05558127 frs-bus:Director1 2023-10-01 2024-09-30 05558127 frs-countries:EnglandWales 2023-10-01 2024-09-30 05558127 2022-09-30 05558127 2023-09-30 05558127 2022-10-01 2023-09-30 05558127 frs-core:CurrentFinancialInstruments 2023-09-30 05558127 frs-core:ShareCapital 2023-09-30 05558127 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 05558127
SGR Consulting Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Stephen Hill Partnership Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05558127
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,077 3,129
3,077 3,129
CURRENT ASSETS
Debtors 5 21,698 19,707
Cash at bank and in hand 23,470 21,028
45,168 40,735
Creditors: Amounts Falling Due Within One Year 6 (22,157 ) (17,900 )
NET CURRENT ASSETS (LIABILITIES) 23,011 22,835
TOTAL ASSETS LESS CURRENT LIABILITIES 26,088 25,964
PROVISIONS FOR LIABILITIES
Deferred Taxation (770 ) (595 )
NET ASSETS 25,318 25,369
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 25,218 25,269
SHAREHOLDERS' FUNDS 25,318 25,369
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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 Stephen Rowe
Director
19th March 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
SGR Consulting Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05558127 . The registered office is 139-141 Watling Street, Gillingham, Kent, ME7 2YY.
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, 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.
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:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors
2.5. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Debtors
Short term debtors are measured at transaction price, less any impairment.
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2.8. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
2.9. Creditors
Short term creditors are measured at the transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 6)
5 6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 10,810 209 19,577 30,596
Additions - 533 1,082 1,615
As at 30 September 2024 10,810 742 20,659 32,211
Depreciation
As at 1 October 2023 10,374 207 16,886 27,467
Provided during the period 108 134 1,425 1,667
As at 30 September 2024 10,482 341 18,311 29,134
Net Book Value
As at 30 September 2024 328 401 2,348 3,077
As at 1 October 2023 436 2 2,691 3,129
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 21,270 18,853
Other debtors 428 854
21,698 19,707
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 3,560 3,247
Taxation and social security 18,597 14,653
22,157 17,900
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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