Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11125298 Mr Rico Swan Mr Liam Wass iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11125298 2023-12-31 11125298 2024-12-31 11125298 2024-01-01 2024-12-31 11125298 frs-core:CurrentFinancialInstruments 2024-12-31 11125298 frs-core:Non-currentFinancialInstruments 2024-12-31 11125298 frs-core:ComputerEquipment 2024-12-31 11125298 frs-core:ComputerEquipment 2024-01-01 2024-12-31 11125298 frs-core:ComputerEquipment 2023-12-31 11125298 frs-core:FurnitureFittings 2024-01-01 2024-12-31 11125298 frs-core:MotorVehicles 2024-12-31 11125298 frs-core:MotorVehicles 2024-01-01 2024-12-31 11125298 frs-core:MotorVehicles 2023-12-31 11125298 frs-core:PlantMachinery 2024-12-31 11125298 frs-core:PlantMachinery 2024-01-01 2024-12-31 11125298 frs-core:PlantMachinery 2023-12-31 11125298 frs-core:ShareCapital 2024-12-31 11125298 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11125298 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11125298 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11125298 frs-bus:SmallEntities 2024-01-01 2024-12-31 11125298 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11125298 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11125298 frs-bus:Director1 2024-01-01 2024-12-31 11125298 frs-bus:Director2 2024-01-01 2024-12-31 11125298 frs-countries:EnglandWales 2024-01-01 2024-12-31 11125298 2022-12-31 11125298 2023-12-31 11125298 2023-01-01 2023-12-31 11125298 frs-core:CurrentFinancialInstruments 2023-12-31 11125298 frs-core:Non-currentFinancialInstruments 2023-12-31 11125298 frs-core:ShareCapital 2023-12-31 11125298 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11125298
No More Stumps Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Hub Accountants Limited
Chartered Accountants
Innovation House
Wincombe Lane
Shaftesbury
Dorset
SP7 8FG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11125298
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 140,843 64,358
140,843 64,358
CURRENT ASSETS
Debtors 4 17,896 29,449
Cash at bank and in hand 30,681 36,117
48,577 65,566
Creditors: Amounts Falling Due Within One Year 5 (56,084 ) (52,201 )
NET CURRENT ASSETS (LIABILITIES) (7,507 ) 13,365
TOTAL ASSETS LESS CURRENT LIABILITIES 133,336 77,723
Creditors: Amounts Falling Due After More Than One Year 6 (103,485 ) (31,643 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (28,899 ) (12,228 )
NET ASSETS 952 33,852
CAPITAL AND RESERVES
Called up share capital 8 102 102
Profit and Loss Account 850 33,750
SHAREHOLDERS' FUNDS 952 33,852
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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 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 Rico Swan
Director
11th April 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover represents amounts receivable for services rendered.
1.3. 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 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 3 Years straight line
Computer Equipment 3 Years straight line
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. 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 year 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.
...CONTINUED
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1.5. Taxation - continued
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 asset reflects 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.
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.
1.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2023: 3)
3 3
3. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 61,159 58,247 677 120,083
Additions 54,695 79,865 - 134,560
Disposals (5,482 ) (22,912 ) - (28,394 )
As at 31 December 2024 110,372 115,200 677 226,249
Depreciation
As at 1 January 2024 29,063 25,986 676 55,725
Provided during the period 21,331 25,615 - 46,946
Disposals (4,019 ) (13,246 ) - (17,265 )
As at 31 December 2024 46,375 38,355 676 85,406
Net Book Value
As at 31 December 2024 63,997 76,845 1 140,843
As at 1 January 2024 32,096 32,261 1 64,358
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4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,786 19,721
Prepayments and accrued income 5,861 9,728
Corporation tax recoverable assets 4,249 -
17,896 29,449
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 24,622 9,391
Trade creditors 2,678 -
Bank loans and overdrafts 1,000 2,050
Corporation tax - 4,249
Other taxes and social security 304 599
VAT 1,119 6,417
Net wages 2,096 2,214
Pension payable 141 -
Accruals and deferred income 2,024 2,897
Directors' loan accounts 22,100 24,384
56,084 52,201
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 101,485 28,643
Bank loans 2,000 3,000
103,485 31,643
7. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured against the underlying vehicle asset.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 75,440 38,034
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 102 102
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases amounts to £24,621.85 (2023: £9,391).
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 38,460 33,600
38,460 33,600
11. General Information
No More Stumps Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11125298 . The registered office is Innovation House, Wincombe Lane, Shaftesbury, Dorset, SP7 8FG.
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