Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 09100918 Mrs Caitlin Black Mr Toby Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09100918 2023-06-30 09100918 2024-06-30 09100918 2023-07-01 2024-06-30 09100918 frs-core:CurrentFinancialInstruments 2024-06-30 09100918 frs-core:ComputerEquipment 2024-06-30 09100918 frs-core:ComputerEquipment 2023-07-01 2024-06-30 09100918 frs-core:ComputerEquipment 2023-06-30 09100918 frs-core:FurnitureFittings 2024-06-30 09100918 frs-core:FurnitureFittings 2023-07-01 2024-06-30 09100918 frs-core:FurnitureFittings 2023-06-30 09100918 frs-core:RevaluationReserve 2023-06-30 09100918 frs-core:RevaluationReserve 2024-06-30 09100918 frs-core:ShareCapital 2024-06-30 09100918 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09100918 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09100918 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 09100918 frs-bus:SmallEntities 2023-07-01 2024-06-30 09100918 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09100918 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 09100918 frs-core:ListedExchangeTraded 2024-06-30 09100918 frs-core:ListedExchangeTraded 2023-06-30 09100918 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 09100918 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-06-30 09100918 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-06-30 09100918 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-06-30 09100918 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 09100918 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-06-30 09100918 frs-bus:Director1 2023-07-01 2024-06-30 09100918 frs-bus:Director2 2023-07-01 2024-06-30 09100918 frs-countries:EnglandWales 2023-07-01 2024-06-30 09100918 2022-06-30 09100918 2023-06-30 09100918 2022-07-01 2023-06-30 09100918 frs-core:CurrentFinancialInstruments 2023-06-30 09100918 frs-core:RevaluationReserve 2023-06-30 09100918 frs-core:ShareCapital 2023-06-30 09100918 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 09100918
Augusta Capital Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09100918
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,544 4,170
Investments 5 363,045 529,377
366,589 533,547
CURRENT ASSETS
Debtors 6 674,944 447,088
Cash at bank and in hand 2,833 5,388
677,777 452,476
Creditors: Amounts Falling Due Within One Year 7 (1,320,709 ) (768,412 )
NET CURRENT ASSETS (LIABILITIES) (642,932 ) (315,936 )
TOTAL ASSETS LESS CURRENT LIABILITIES (276,343 ) 217,611
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,096 ) (1,096 )
NET (LIABILITIES)/ASSETS (277,439 ) 216,515
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 (179,522 ) (14,285 )
Profit and Loss Account (98,017 ) 230,700
SHAREHOLDERS' FUNDS (277,439) 216,515
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 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 Toby Smith
Director
25/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Augusta Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09100918 . The registered office is The Old Barn Wood Street, Swanley, BR8 7PA.
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. 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:
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 10,433 1,090 11,523
As at 30 June 2024 10,433 1,090 11,523
Depreciation
As at 1 July 2023 6,645 708 7,353
Provided during the period 569 57 626
As at 30 June 2024 7,214 765 7,979
Net Book Value
As at 30 June 2024 3,219 325 3,544
As at 1 July 2023 3,788 382 4,170
5. Investments
Listed
£
Cost
As at 1 July 2023 529,377
Additions 1,926
Revaluations (168,258 )
As at 30 June 2024 363,045
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 363,045
As at 1 July 2023 529,377
6. Debtors
2024 2023
£ £
Due within one year
Amounts owed by associates 674,944 447,088
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,881 2,880
Corporation tax 192 192
Other creditors 425,733 385,776
Directors' loan accounts 835,587 379,564
Amounts owed to associates 56,316 -
1,320,709 768,412
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Revaluation Reserve
£
As at 1 July 2023 (14,285 )
Deficit on revaluation (165,237)
As at 30 June 2024 (179,522 )
10. Related Party Transactions
Included in Other Creditors is an amount owed to the company director Mr T Smith totalling £834,587 (2023 - £379,564). 
Included in Other debtors is an amount owed by the company Augusta funding Ltd totalling £436,202 (2032 - £436,202), a compnay in which Mr T Smith & Mrs C Black have control.
 Included in Other debtors is an amount owed by the company Bickfield Property Investments Ltd totalling £4,400 (2023 - £1,913), a compnay in which Mrs C Black has control.
Included in Other Creditors is an amount owed to the company Lycett Place Development Ltd totalling £56,316 (2023 - Other Debtors £8,973), a compnay in which Mr T Smith & Mrs C Black have control.
Page 5