Acorah Software Products - Accounts Production 16.2.800 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 13482327 Mr Jeremy Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13482327 2023-06-30 13482327 2024-06-30 13482327 2023-07-01 2024-06-30 13482327 frs-core:ComputerEquipment 2024-06-30 13482327 frs-core:ComputerEquipment 2023-07-01 2024-06-30 13482327 frs-core:ComputerEquipment 2023-06-30 13482327 frs-core:ShareCapital 2024-06-30 13482327 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 13482327 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13482327 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 13482327 frs-bus:SmallEntities 2023-07-01 2024-06-30 13482327 frs-bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 13482327 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 13482327 frs-bus:Director1 2023-07-01 2024-06-30 13482327 frs-countries:EnglandWales 2023-07-01 2024-06-30 13482327 2022-06-30 13482327 2023-06-30 13482327 2022-07-01 2023-06-30 13482327 frs-core:ShareCapital 2023-06-30 13482327 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
The Ductu Portal Ltd
Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of The Ductu Portal Ltd For The Year Ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Ductu Portal Ltd For The Year Ended 30 June 2024 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of The Ductu Portal Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Ductu Portal Ltd and state those matters that we have agreed to state to the director of The Ductu Portal Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Ductu Portal Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that The Ductu Portal Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Ductu Portal Ltd . You consider that The Ductu Portal Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of The Ductu Portal Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
19 March 2025
Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
Statement of Financial Position
Registered number: 13482327
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 1,398 2,087
1,398 2,087
CURRENT ASSETS
Debtors 161,535 32,540
Cash at bank and in hand 125 4,047
161,660 36,587
Creditors: Amounts Falling Due Within One Year (162,297 ) (110,900 )
NET CURRENT ASSETS (LIABILITIES) (637 ) (74,313 )
TOTAL ASSETS LESS CURRENT LIABILITIES 761 (72,226 )
NET ASSETS/(LIABILITIES) 761 (72,226 )
CAPITAL AND RESERVES
Called up share capital 5 1 1
Income Statement 760 (72,227 )
SHAREHOLDERS' FUNDS 761 (72,226)
Page 2
Page 3
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 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 Income Statement.
On behalf of the board
Mr Jeremy Jones
Director
19 March 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
The Ductu Portal Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13482327 . The registered office is 1 Wheeley Ridge , Wheeley Road, Alvechurch, Birmingham, B48 7DD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The company is showing net liabilities as at 30 June 2024. The director has confirmed that he will continue to support the company financially, to allow it to continue its operations. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.
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:
Computer equipment 33% reducing balance
2.4. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement 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.
2.5. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 4
Page 5
4. Tangible assets
Computer equipment
£
Cost
As at 1 July 2023 3,633
As at 30 June 2024 3,633
Depreciation
As at 1 July 2023 1,546
Provided during the period 689
As at 30 June 2024 2,235
Net Book Value
As at 30 June 2024 1,398
As at 1 July 2023 2,087
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
6. Related Party Transactions
During the year, the company made sales of £140,400 to Send2Work CIC (2023: £nil). At the year end, an amount of £25,961  was owed to (2023 : £11,217) Send2Work CIC, a company in which Mr Jeremy Jones is a director. 
Page 5