Acorah Software Products - Accounts Production 16.1.300 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 12033791 Miss Georgie Barnes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12033791 2023-06-30 12033791 2024-06-30 12033791 2023-07-01 2024-06-30 12033791 frs-core:CurrentFinancialInstruments 2024-06-30 12033791 frs-core:Non-currentFinancialInstruments 2024-06-30 12033791 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-01 2024-06-30 12033791 frs-core:OtherResidualIntangibleAssets 2024-06-30 12033791 frs-core:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 12033791 frs-core:OtherResidualIntangibleAssets 2023-06-30 12033791 frs-core:PlantMachinery 2024-06-30 12033791 frs-core:PlantMachinery 2023-07-01 2024-06-30 12033791 frs-core:PlantMachinery 2023-06-30 12033791 frs-core:ShareCapital 2024-06-30 12033791 frs-core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 12033791 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12033791 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12033791 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 12033791 frs-bus:SmallEntities 2023-07-01 2024-06-30 12033791 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12033791 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 12033791 frs-bus:Director1 2023-07-01 2024-06-30 12033791 frs-countries:EnglandWales 2023-07-01 2024-06-30 12033791 2022-06-30 12033791 2023-06-30 12033791 2022-07-01 2023-06-30 12033791 frs-core:CurrentFinancialInstruments 2023-06-30 12033791 frs-core:Non-currentFinancialInstruments 2023-06-30 12033791 frs-core:ShareCapital 2022-06-30 12033791 frs-core:ShareCapital 2023-06-30 12033791 frs-core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 12033791 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-06-30 12033791 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 12033791
Ardmore Gresham Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Ellyss Limited
Chartered Certified Accountants
Suites 1 & 2 Webb House
20 Bridge Road
Park Gate
Hampshire
SO31 7GE
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—7
Page 1
Balance Sheet
Registered number: 12033791
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 402
Tangible Assets 5 1,121 1,193
1,121 1,595
CURRENT ASSETS
Debtors 6 - 732
Cash at bank and in hand 13,610 8,140
13,610 8,872
Creditors: Amounts Falling Due Within One Year 7 (104,697 ) (83,210 )
NET CURRENT ASSETS (LIABILITIES) (91,087 ) (74,338 )
TOTAL ASSETS LESS CURRENT LIABILITIES (89,966 ) (72,743 )
Creditors: Amounts Falling Due After More Than One Year 8 (3,856 ) (7,963 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (213 ) (226 )
NET LIABILITIES (94,035 ) (80,932 )
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account (94,045 ) (80,942 )
SHAREHOLDERS' FUNDS (94,035) (80,932)
Page 1
Page 2
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 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
Miss Georgie Barnes
Director
17/03/2025
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 July 2022 10 (80,016 ) (80,006)
Loss for the year and total comprehensive income - (926 ) (926)
As at 30 June 2023 and 1 July 2023 10 (80,942 ) (80,932)
Loss for the year and total comprehensive income - (13,103 ) (13,103)
As at 30 June 2024 10 (94,045 ) (94,035)
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Ardmore Gresham Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12033791 . The registered office is Suites 1 & 2 Webb House, 20 Bridge Road, Park Gate, Hampshire, SO31 7GE.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate. The directors have supported the company financially for the year and have agreed that they will continue to do so in the future, until such time as the company becomes profitable. In doing this, the directors have agreed that they will not recall or demand any repayment of the advances made to the company as at 30 June 2024, except that insofar as the funds of the Company permits repayment and that such repayment will not adversely affect the ability of the Company to carry on their business operations as a going concern.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Consultancy fees
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tuition fees
These are disbursements and used for the payment of tuition fees and hence are recognised as credit and netted off the associated cost arising.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. It is amortised to profit and loss account over its estimated economic life of four years.
2.5. 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 33.33% Straight Line Method
Page 4
Page 5
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 July 2023 1,608
As at 30 June 2024 1,608
Amortisation
As at 1 July 2023 1,206
Provided during the period 402
As at 30 June 2024 1,608
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 402
Page 5
Page 6
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2023 7,394
Additions 1,681
Disposals (1,612 )
As at 30 June 2024 7,463
Depreciation
As at 1 July 2023 6,201
Provided during the period 678
Disposals (537 )
As at 30 June 2024 6,342
Net Book Value
As at 30 June 2024 1,121
As at 1 July 2023 1,193
6. Debtors
2024 2023
£ £
Due within one year
Other taxes and social security - 732
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,001 1
Bank loans and overdrafts 4,107 4,006
Net wages - 19
Accruals and deferred income 12,545 1,660
Director's loan account 82,044 77,524
104,697 83,210
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 3,856 7,963
Page 6
Page 7
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
10. Related Party Transactions
Miss Gerogie Barnes has 50% ultimate control of Divine Guardianship Limited.
During the period, the company received £14,487 of Divine Guardianship Limited sales for student contingency funds of which, £13,706 was repaid to Divine Guardianship Limited leaving a balance £781 due to Divine Gaurdianship Ltd at the year end, this has been categorised to deferred income in the balance sheet. 
Commissions to Ardmore Gresham Consultancy Ltd due from Divine Guardianship Ltd of £6,500 were paid in the year.
Commissions due to Divine Guardianship Ltd from Ardmore Gresham Consultancy Ltd of £1,168 were paid out in the year.
Page 7