Acorah Software Products - Accounts Production 16.2.850 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 09690766 Mr Sherif Awad iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09690766 2023-10-31 09690766 2024-10-31 09690766 2023-11-01 2024-10-31 09690766 frs-core:CurrentFinancialInstruments 2024-10-31 09690766 frs-core:Non-currentFinancialInstruments 2024-10-31 09690766 frs-core:BetweenOneFiveYears 2024-10-31 09690766 frs-core:ComputerEquipment 2023-11-01 2024-10-31 09690766 frs-core:FurnitureFittings 2024-10-31 09690766 frs-core:FurnitureFittings 2023-11-01 2024-10-31 09690766 frs-core:FurnitureFittings 2023-10-31 09690766 frs-core:MotorVehicles 2024-10-31 09690766 frs-core:MotorVehicles 2023-11-01 2024-10-31 09690766 frs-core:MotorVehicles 2023-10-31 09690766 frs-core:ShareCapital 2024-10-31 09690766 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09690766 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09690766 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 09690766 frs-bus:SmallEntities 2023-11-01 2024-10-31 09690766 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09690766 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 09690766 frs-core:UnlistedNon-exchangeTraded 2024-10-31 09690766 frs-core:UnlistedNon-exchangeTraded 2023-10-31 09690766 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 09690766 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 09690766 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 09690766 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 09690766 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 09690766 frs-bus:Director1 2023-11-01 2024-10-31 09690766 frs-bus:Director1 2023-10-31 09690766 frs-bus:Director1 2024-10-31 09690766 frs-countries:EnglandWales 2023-11-01 2024-10-31 09690766 2022-10-31 09690766 2023-10-31 09690766 2022-11-01 2023-10-31 09690766 frs-core:CurrentFinancialInstruments 2023-10-31 09690766 frs-core:Non-currentFinancialInstruments 2023-10-31 09690766 frs-core:BetweenOneFiveYears 2023-10-31 09690766 frs-core:ShareCapital 2023-10-31 09690766 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 09690766
Barisurg Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
CBS Accountants Ltd
Chartered Accountants
Unit 17, Orbital 25 Business Park
Dwight Road
Watford
Hertfordshire
WD18 9DA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09690766
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,161 51,375
Investments 5 1 -
42,162 51,375
CURRENT ASSETS
Debtors 6 523,981 18,400
Cash at bank and in hand 56,539 420,155
580,520 438,555
Creditors: Amounts Falling Due Within One Year 7 (25,943 ) (89,452 )
NET CURRENT ASSETS (LIABILITIES) 554,577 349,103
TOTAL ASSETS LESS CURRENT LIABILITIES 596,739 400,478
Creditors: Amounts Falling Due After More Than One Year 8 (45,983 ) (52,369 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,541 ) (12,844 )
NET ASSETS 540,215 335,265
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 540,213 335,263
SHAREHOLDERS' FUNDS 540,215 335,265
Page 1
Page 2
For the year ending 31 October 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 Sherif Awad
Director
21/11/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Barisurg Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09690766 . The registered office is Unit 17, Orbital 25 Business Park, Dwight Road, Watford, WD18 9DA.
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.
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:
Motor Vehicles 20%
Fixtures & Fittings 15%
Computer Equipment 25%
2.4. 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.
2.5. 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 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.
...CONTINUED
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Page 4
2.5. Taxation - continued
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 year, 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 year was: NIL (2023: NIL)
- -
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2023 63,690 14,391 78,081
As at 31 October 2024 63,690 14,391 78,081
Depreciation
As at 1 November 2023 22,928 3,778 26,706
Provided during the period 8,153 1,061 9,214
As at 31 October 2024 31,081 4,839 35,920
Net Book Value
As at 31 October 2024 32,609 9,552 42,161
As at 1 November 2023 40,762 10,613 51,375
Page 4
Page 5
5. Investments
Unlisted
£
Cost
As at 1 November 2023 -
Additions 1
As at 31 October 2024 1
Provision
As at 1 November 2023 -
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 1
As at 1 November 2023 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 200 18,400
Other debtors 523,781 -
523,981 18,400
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) -
Bank loans and overdrafts 222 -
Other creditors 560 11,068
Taxation and social security 25,162 78,384
25,943 89,452
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 45,983 52,369
Page 5
Page 6
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 45,983 52,369
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr Sherif Awad - 195,421 - - 195,421
The above loan is unsecured, interest free and repayable on demand.
Page 6