Acorah Software Products - Accounts Production 16.2.850 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07874164 Ms S Went iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07874164 2023-12-31 07874164 2024-12-31 07874164 2024-01-01 2024-12-31 07874164 frs-core:CurrentFinancialInstruments 2024-12-31 07874164 frs-core:ComputerEquipment 2024-12-31 07874164 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07874164 frs-core:ComputerEquipment 2023-12-31 07874164 frs-core:ShareCapital 2024-12-31 07874164 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07874164 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07874164 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07874164 frs-bus:SmallEntities 2024-01-01 2024-12-31 07874164 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07874164 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07874164 frs-bus:Director1 2024-01-01 2024-12-31 07874164 frs-countries:EnglandWales 2024-01-01 2024-12-31 07874164 2022-12-31 07874164 2023-12-31 07874164 2023-01-01 2023-12-31 07874164 frs-core:CurrentFinancialInstruments 2023-12-31 07874164 frs-core:ShareCapital 2023-12-31 07874164 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07874164
Nerissa Coaching And Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Goldwyns London LLP
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 07874164
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 2,175 1,488
Cash at bank and in hand 90,548 163,176
92,723 164,664
Creditors: Amounts Falling Due Within One Year 6 (4,140 ) (12,537 )
NET CURRENT ASSETS (LIABILITIES) 88,583 152,127
TOTAL ASSETS LESS CURRENT LIABILITIES 88,583 152,127
NET ASSETS 88,583 152,127
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 88,582 152,126
SHAREHOLDERS' FUNDS 88,583 152,127
For the year ending 31 December 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 her 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
Ms S Went
Director
31/03/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Nerissa Coaching And Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07874164 . The registered office is Goldwyns London LLP, No.1 Royal Exchange, London, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared 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 financial statements have been prepared under the historical cost convention.
The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements arerounded to the nearest UK pound.
The principle accounting policies adopted are set below. 
2.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation that the company will continue to meet its obligations as they fall due. The director has also pledged his financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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% Straight line
2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it related to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
2.6. Financial Instruments
The company only enters into basic financial transactions that result in the recoginition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other parties, loans to related parties and investments in non- puttable ordinary shares.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.8. Critical Accounting Judgements and Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 2
Page 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 2,104
As at 31 December 2024 2,104
Depreciation
As at 1 January 2024 2,104
As at 31 December 2024 2,104
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 1,488
Prepayments and accrued income 2,175 -
2,175 1,488
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 282
VAT 263 -
Other creditors 164 -
Accruals and deferred income 1,400 1,400
Director's loan account 2,313 10,855
4,140 12,537
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
The nominal value per share is £1 and as at the year-end there is 1 Ordinary shares in issue.
8. Related Party Transactions
As at 31 December 2024, the Directors Loan Account balance of Ms S Went as at the year-end was £2,313. This amount is a current liability, interest free and repayable on demand.
Page 3