Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 10536739 Ms Robyn Collins Mr Sam Davis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10536739 2022-12-31 10536739 2023-12-31 10536739 2023-01-01 2023-12-31 10536739 frs-core:CurrentFinancialInstruments 2023-12-31 10536739 frs-core:Non-currentFinancialInstruments 2023-12-31 10536739 frs-core:ComputerEquipment 2023-12-31 10536739 frs-core:ComputerEquipment 2023-01-01 2023-12-31 10536739 frs-core:ComputerEquipment 2022-12-31 10536739 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 10536739 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 10536739 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 10536739 frs-core:MotorVehicles 2023-12-31 10536739 frs-core:MotorVehicles 2023-01-01 2023-12-31 10536739 frs-core:MotorVehicles 2022-12-31 10536739 frs-core:PlantMachinery 2023-12-31 10536739 frs-core:PlantMachinery 2023-01-01 2023-12-31 10536739 frs-core:PlantMachinery 2022-12-31 10536739 frs-core:ShareCapital 2023-12-31 10536739 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 10536739 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 10536739 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 10536739 frs-bus:SmallEntities 2023-01-01 2023-12-31 10536739 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 10536739 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 10536739 frs-bus:Director1 2023-01-01 2023-12-31 10536739 frs-bus:Director2 2023-01-01 2023-12-31 10536739 frs-countries:EnglandWales 2023-01-01 2023-12-31 10536739 2021-12-31 10536739 2022-12-31 10536739 2022-01-01 2022-12-31 10536739 frs-core:CurrentFinancialInstruments 2022-12-31 10536739 frs-core:Non-currentFinancialInstruments 2022-12-31 10536739 frs-core:ShareCapital 2022-12-31 10536739 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 10536739
Aures London Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10536739
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 482,847 396,967
482,847 396,967
CURRENT ASSETS
Debtors 5 (48,506 ) (5,409 )
Cash at bank and in hand 173 48,839
(48,333 ) 43,430
Creditors: Amounts Falling Due Within One Year 6 (659,607 ) (444,858 )
NET CURRENT ASSETS (LIABILITIES) (707,940 ) (401,428 )
TOTAL ASSETS LESS CURRENT LIABILITIES (225,093 ) (4,461 )
Creditors: Amounts Falling Due After More Than One Year 7 (394,171 ) (418,367 )
NET LIABILITIES (619,264 ) (422,828 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (619,265 ) (422,829 )
SHAREHOLDERS' FUNDS (619,264) (422,828)
Page 1
Page 2
For the year ending 31 December 2023 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 Sam Davis
Director
19/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aures London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10536739 . The registered office is Suite 52, 88 Lower Marsh, London, SE1 7AB.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Leasehold Written down Over The Useful; Life of the Asset
Plant & Machinery Written down Over The Useful; Life of the Asset
Motor Vehicles Written down Over The Useful; Life of the Asset
Computer Equipment Written down Over The Useful; Life of the Asset
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 7)
7 7
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 139,211 313,286 3,600 100,314 556,411
Additions 3,901 99,895 - 16,011 119,807
As at 31 December 2023 143,112 413,181 3,600 116,325 676,218
Depreciation
As at 1 January 2023 31,867 72,689 2,340 52,548 159,444
Provided during the period 4,674 18,000 780 10,473 33,927
As at 31 December 2023 36,541 90,689 3,120 63,021 193,371
Net Book Value
As at 31 December 2023 106,571 322,492 480 53,304 482,847
As at 1 January 2023 107,344 240,597 1,260 47,766 396,967
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Page 4
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income (110,834 ) (15,161 )
Due after more than one year
Trade debtors 45,304 9,751
Other debtors 17,024 -
Net wages - 1
62,328 9,752
(48,506 ) (5,409 )
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 271,560 225,753
Other loans 11,320 -
Other taxes and social security 144,351 59,957
VAT 124,692 59,272
Net wages 5,562 32,036
Other creditors 92,145 58,205
Accruals and deferred income 300 300
Directors' loan accounts 9,677 9,335
659,607 444,858
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 394,171 418,367
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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