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 10418278 Mr Ryan Gallace true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10418278 2023-12-31 10418278 2024-12-31 10418278 2024-01-01 2024-12-31 10418278 frs-core:CurrentFinancialInstruments 2024-12-31 10418278 frs-core:Non-currentFinancialInstruments 2024-12-31 10418278 frs-core:ShareCapital 2024-12-31 10418278 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10418278 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10418278 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10418278 frs-bus:SmallEntities 2024-01-01 2024-12-31 10418278 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10418278 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10418278 1 2024-01-01 2024-12-31 10418278 frs-bus:Director1 2024-01-01 2024-12-31 10418278 frs-countries:EnglandWales 2024-01-01 2024-12-31 10418278 2022-12-31 10418278 2023-12-31 10418278 2023-01-01 2023-12-31 10418278 frs-core:CurrentFinancialInstruments 2023-12-31 10418278 frs-core:Non-currentFinancialInstruments 2023-12-31 10418278 frs-core:ShareCapital 2023-12-31 10418278 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10418278
Smart Property Central Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Optimise Accountants Ltd
Office 15 Bramley House, 2a Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10418278
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 93,053 44,076
Cash at bank and in hand 1,069 939
94,122 45,015
Creditors: Amounts Falling Due Within One Year 5 (89,445 ) (54,050 )
NET CURRENT ASSETS (LIABILITIES) 4,677 (9,035 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,677 (9,035 )
Creditors: Amounts Falling Due After More Than One Year 6 (42,090 ) (42,639 )
NET LIABILITIES (37,413 ) (51,674 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (37,513 ) (51,774 )
SHAREHOLDERS' FUNDS (37,413) (51,674)
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 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 Ryan Gallace
Director
01/04/2025
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
Smart Property Central Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10418278 . The registered office is Office 15 Bramley House, 2a Bramley Road, Long Eaton, Nottinghamshire, NG10 3SX.
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
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 3)
1 3
4. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,027 -
VAT - 123
Amounts owed by group undertakings 73,334 43,953
74,361 44,076
Due after more than one year
Trade debtors 18,692 -
93,053 44,076
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 18,391 (1 )
Other creditors 1,027 69
Director's loan account 4,191 4,504
Amounts owed to group undertakings 65,836 49,478
89,445 54,050
Page 2
Page 3
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 42,090 42,639
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Gallacom Group Ltd . Gallacom Group Ltd was incorporated in England. 
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