Acorah Software Products - Accounts Production 16.1.300 false true 26 March 2023 28 March 2022 false 27 March 2023 25 March 2024 25 March 2024 05765652 Mr Gavin Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05765652 2023-03-26 05765652 2024-03-25 05765652 2023-03-27 2024-03-25 05765652 frs-core:CurrentFinancialInstruments 2024-03-25 05765652 frs-core:PlantMachinery 2024-03-25 05765652 frs-core:PlantMachinery 2023-03-27 2024-03-25 05765652 frs-core:PlantMachinery 2023-03-26 05765652 frs-core:ShareCapital 2024-03-25 05765652 frs-core:RetainedEarningsAccumulatedLosses 2024-03-25 05765652 frs-bus:PrivateLimitedCompanyLtd 2023-03-27 2024-03-25 05765652 frs-bus:FilletedAccounts 2023-03-27 2024-03-25 05765652 frs-bus:SmallEntities 2023-03-27 2024-03-25 05765652 frs-bus:AuditExempt-NoAccountantsReport 2023-03-27 2024-03-25 05765652 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-27 2024-03-25 05765652 frs-bus:Director1 2023-03-27 2024-03-25 05765652 frs-countries:EnglandWales 2023-03-27 2024-03-25 05765652 2022-03-27 05765652 2023-03-26 05765652 2022-03-28 2023-03-26 05765652 frs-core:CurrentFinancialInstruments 2023-03-26 05765652 frs-core:ShareCapital 2023-03-26 05765652 frs-core:RetainedEarningsAccumulatedLosses 2023-03-26
Registered number: 05765652
GPL DESIGN LIMITED
Unaudited Financial Statements
For The Year Ended 25 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05765652
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 974 1,299
974 1,299
CURRENT ASSETS
Debtors 5 3,425 3,841
Cash at bank and in hand 311,854 298,314
315,279 302,155
Creditors: Amounts Falling Due Within One Year 6 (119,036 ) (126,009 )
NET CURRENT ASSETS (LIABILITIES) 196,243 176,146
TOTAL ASSETS LESS CURRENT LIABILITIES 197,217 177,445
NET ASSETS 197,217 177,445
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 197,216 177,444
SHAREHOLDERS' FUNDS 197,217 177,445
Page 1
Page 2
For the year ending 25 March 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 Gavin Lewis
Director
24/03/2025
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
GPL Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05765652. The registered office is 86 Coppice Green, Westbrook, Warrington,WA5 7WA
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 flat rate value added taxes. Turnover includes revenue earned from the rendering of services.
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:
Plant & Machinery 25% reducing balance
2.4. Taxation
Corporation tax represents the sum of the tax currently payable and deferred tax.


3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 27 March 2023 18,284
As at 25 March 2024 18,284
...CONTINUED
Page 3
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Depreciation
As at 27 March 2023 16,985
Provided during the period 325
As at 25 March 2024 17,310
Net Book Value
As at 25 March 2024 974
As at 27 March 2023 1,299
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,425 3,841
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 4,750 10,769
PAYE & NIC 2,067 1,008
VAT liability 6,519 11,141
Accruals 3,586 8,111
Director's loan account 102,114 94,980
119,036 126,009
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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