Acorah Software Products - Accounts Production 16.2.850 false true 30 June 2023 1 July 2022 false 1 July 2023 30 November 2024 30 November 2024 14193877 Mr Philipus Theunis Scheepers Mrs Liezel Scheepers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14193877 2023-06-30 14193877 2024-11-30 14193877 2023-07-01 2024-11-30 14193877 frs-core:CurrentFinancialInstruments 2024-11-30 14193877 frs-core:ComputerEquipment 2024-11-30 14193877 frs-core:ComputerEquipment 2023-07-01 2024-11-30 14193877 frs-core:ComputerEquipment 2023-06-30 14193877 frs-core:FurnitureFittings 2024-11-30 14193877 frs-core:FurnitureFittings 2023-07-01 2024-11-30 14193877 frs-core:FurnitureFittings 2023-06-30 14193877 frs-core:ShareCapital 2024-11-30 14193877 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 14193877 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-11-30 14193877 frs-bus:FilletedAccounts 2023-07-01 2024-11-30 14193877 frs-bus:SmallEntities 2023-07-01 2024-11-30 14193877 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-11-30 14193877 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-11-30 14193877 frs-bus:Director1 2023-07-01 2024-11-30 14193877 frs-bus:Director1 2023-06-30 14193877 frs-bus:Director1 2024-11-30 14193877 frs-bus:Director2 2023-07-01 2024-11-30 14193877 frs-countries:EnglandWales 2023-07-01 2024-11-30 14193877 2022-06-30 14193877 2023-06-30 14193877 2022-07-01 2023-06-30 14193877 frs-core:CurrentFinancialInstruments 2023-06-30 14193877 frs-core:ShareCapital 2023-06-30 14193877 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 14193877
ALTF4Group UK Limited
Unaudited Financial Statements
For the Period 1 July 2023 to 30 November 2024
Anumerate Limited
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 14193877
30 November 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,410 5,929
3,410 5,929
CURRENT ASSETS
Debtors 5 246 1,295
Cash at bank and in hand 332 12,005
578 13,300
Creditors: Amounts Falling Due Within One Year 6 (12,907 ) (7,718 )
NET CURRENT ASSETS (LIABILITIES) (12,329 ) 5,582
TOTAL ASSETS LESS CURRENT LIABILITIES (8,919 ) 11,511
NET (LIABILITIES)/ASSETS (8,919 ) 11,511
CAPITAL AND RESERVES
Called up share capital 7 2 2
Income Statement (8,921 ) 11,509
SHAREHOLDERS' FUNDS (8,919) 11,511
For the period ending 30 November 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 Income Statement.
On behalf of the board
Mr Philipus Theunis Scheepers
Director
01/04/2025
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
ALTF4Group UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14193877 . The registered office is 2 Colonel Crabbe Mews, Southampton, SO16 3PW.
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.
The company has previously applied the accounting standards to micro-entities as set out in FRS 105. The transition from FRS 105 to FRS 102 has not had any material impact on the prior year comparative figures. 
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.
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.
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:
Fixtures & Fittings 20%
Computer Equipment 33.3%
2.4. 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.
Current and deferred tax are recognised in profit or loss for the period, 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 period was: 2 (2023: 1)
2 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 2,658 5,704 8,362
Additions - 1,759 1,759
As at 30 November 2024 2,658 7,463 10,121
Depreciation
As at 1 July 2023 532 1,901 2,433
Provided during the period 753 3,525 4,278
As at 30 November 2024 1,285 5,426 6,711
Net Book Value
As at 30 November 2024 1,373 2,037 3,410
As at 1 July 2023 2,126 3,803 5,929
5. Debtors
30 November 2024 30 June 2023
£ £
Due within one year
Trade debtors 139 -
Other debtors 107 1,295
246 1,295
6. Creditors: Amounts Falling Due Within One Year
30 November 2024 30 June 2023
£ £
Trade creditors 126 -
Other creditors 219 7,718
Taxation and social security 12,562 -
12,907 7,718
7. Share Capital
30 November 2024 30 June 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3
Page 4
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans from directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Philipus Theunis Scheepers 1,049 13,585 14,852 - 219
During the year the directors incurred expenses on behalf of the the company. As at 30 November 2024, there was a net balance owed to the directors by the company.
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