Acorah Software Products - Accounts Production 16.2.850 false true true 31 October 2023 17 October 2022 false 1 November 2023 31 October 2024 31 October 2024 14422606 Mr R J Kassell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14422606 2023-10-31 14422606 2024-10-31 14422606 2023-11-01 2024-10-31 14422606 frs-core:CurrentFinancialInstruments 2024-10-31 14422606 frs-core:ComputerEquipment 2024-10-31 14422606 frs-core:ComputerEquipment 2023-11-01 2024-10-31 14422606 frs-core:ComputerEquipment 2023-10-31 14422606 frs-core:ShareCapital 2024-10-31 14422606 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 14422606 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 14422606 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 14422606 frs-bus:SmallEntities 2023-11-01 2024-10-31 14422606 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 14422606 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 14422606 frs-bus:Director1 2023-11-01 2024-10-31 14422606 frs-bus:Director1 2023-10-31 14422606 frs-bus:Director1 2024-10-31 14422606 frs-countries:EnglandWales 2023-11-01 2024-10-31 14422606 2022-10-16 14422606 2023-10-31 14422606 2022-10-17 2023-10-31 14422606 frs-core:CurrentFinancialInstruments 2023-10-31 14422606 frs-core:ShareCapital 2023-10-31 14422606 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 14422606
Apples and Pears Property Care Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14422606
31 October 2024 31 October 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,125 1,500
1,125 1,500
CURRENT ASSETS
Stocks 5 3,838 12,355
Debtors 6 108,744 74,823
Cash at bank and in hand 2,541 141
115,123 87,319
Creditors: Amounts Falling Due Within One Year 7 (121,136 ) (71,183 )
NET CURRENT ASSETS (LIABILITIES) (6,013 ) 16,136
TOTAL ASSETS LESS CURRENT LIABILITIES (4,888 ) 17,636
NET (LIABILITIES)/ASSETS (4,888 ) 17,636
CAPITAL AND RESERVES
Called up share capital 8 1 -
Profit and Loss Account (4,889 ) 17,636
SHAREHOLDERS' FUNDS (4,888) 17,636
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Page 2
For the year ending 31 October 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 R J Kassell
Director
26 March 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Apples and Pears Property Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14422606 . The registered office is 6 Houndiscombe Road, Plymouth, PL4 6HH.
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
As at the period end, the company's balance sheet shows net current liabilities of £6,013 and an overall deficiency of assets of £4,888.  Accordingly, the directors have had to consider the basis upon which the accounts should be prepared and determine whether a going concern basis remains appropriate. The accounts have been prepared on a going concern basis as the director continues to provide financial support, when necessary, to the company. The director has also reviewed the position for twelve months from the date the accounts were approved and in his opinion the company will reduce the balance sheet deficiency and will positive results for the next financial period.
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.
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.
2.4. 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 25 % reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
...CONTINUED
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2.6. Taxation - continued
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: 2 (2023: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2023 2,000
As at 31 October 2024 2,000
Depreciation
As at 1 November 2023 500
Provided during the period 375
As at 31 October 2024 875
Net Book Value
As at 31 October 2024 1,125
As at 1 November 2023 1,500
5. Stocks
31 October 2024 31 October 2023
£ £
Work in progress 3,838 12,355
6. Debtors
31 October 2024 31 October 2023
£ £
Due within one year
Trade debtors 28,770 44,677
Other debtors 79,974 30,146
108,744 74,823
7. Creditors: Amounts Falling Due Within One Year
31 October 2024 31 October 2023
£ £
Trade creditors 7,839 10,464
Bank loans and overdrafts 55 171
Taxation and social security 113,242 60,548
121,136 71,183
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8. Share Capital
31 October 2024 31 October 2023
£ £
Allotted, Called up and fully paid 1 -
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr Robert Kassell 30,146 70,790 (28,082 ) - 62,854
Interest on the above loan is charged at the official HMRC rate.
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