Acorah Software Products - Accounts Production 16.2.850 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 13593119 Mr John Deane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13593119 2023-08-31 13593119 2024-08-31 13593119 2023-09-01 2024-08-31 13593119 frs-core:CurrentFinancialInstruments 2024-08-31 13593119 frs-core:PlantMachinery 2024-08-31 13593119 frs-core:PlantMachinery 2023-09-01 2024-08-31 13593119 frs-core:PlantMachinery 2023-08-31 13593119 frs-core:ShareCapital 2024-08-31 13593119 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 13593119 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13593119 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 13593119 frs-bus:SmallEntities 2023-09-01 2024-08-31 13593119 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13593119 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 13593119 frs-bus:Director1 2023-09-01 2024-08-31 13593119 frs-countries:EnglandWales 2023-09-01 2024-08-31 13593119 2022-08-31 13593119 2023-08-31 13593119 2022-09-01 2023-08-31 13593119 frs-core:CurrentFinancialInstruments 2023-08-31 13593119 frs-core:ShareCapital 2023-08-31 13593119 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 13593119
The Influence Authority LTD
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 13593119
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 457 1,133
457 1,133
CURRENT ASSETS
Debtors 5 10,117 2,429
Cash at bank and in hand 16,675 8,107
26,792 10,536
Creditors: Amounts Falling Due Within One Year 6 (10,887 ) (6,040 )
NET CURRENT ASSETS (LIABILITIES) 15,905 4,496
TOTAL ASSETS LESS CURRENT LIABILITIES 16,362 5,629
NET ASSETS 16,362 5,629
CAPITAL AND RESERVES
Called up share capital 7 2 2
Income Statement 16,360 5,627
SHAREHOLDERS' FUNDS 16,362 5,629
For the year ending 31 August 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 John Deane
Director
10/04/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
The Influence Authority LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13593119 . The registered office is C/O Anumerate Office 2.05, Clockwise, 30 Tweedy Road, Bromley, BR1 3FE.
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.
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 33% straight line
2.4. Foreign Currencies
The accounts are presented in £ sterling
2.5. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an
item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive
income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted
by the reporting date in the countries where the company operates and generates taxable income.
2.6. Other Accounting Policies
Cash
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are
readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the
effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when
there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the
receivables.
Trade creditors
...CONTINUED
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Page 3
2.6. Other Accounting Policies - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from
suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end
of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an
unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current
liabilities. 
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective
interest method.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources
received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of
money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period
in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2023 2,049
As at 31 August 2024 2,049
Depreciation
As at 1 September 2023 916
Provided during the period 676
As at 31 August 2024 1,592
Net Book Value
As at 31 August 2024 457
As at 1 September 2023 1,133
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,024 2,429
Other debtors 1,093 -
10,117 2,429
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 146 330
Taxation and social security 10,741 5,710
10,887 6,040
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
During the year, the Director Mr J Deane extracted additional funds from the company totalling £1,047.50. 
The loan balance is unsecured, interest-free and has no fixed terms of repayment.
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