Acorah Software Products - Accounts Production 16.2.850 true true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 03826772 Mr Nicholas Fletcher Mr Paul Fletcher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03826772 2023-08-31 03826772 2024-08-31 03826772 2023-09-01 2024-08-31 03826772 frs-core:CurrentFinancialInstruments 2024-08-31 03826772 frs-core:Non-currentFinancialInstruments 2024-08-31 03826772 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-31 03826772 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 03826772 frs-core:FurnitureFittings 2024-08-31 03826772 frs-core:FurnitureFittings 2023-09-01 2024-08-31 03826772 frs-core:FurnitureFittings 2023-08-31 03826772 frs-core:SharePremium 2024-08-31 03826772 frs-core:ShareCapital 2024-08-31 03826772 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 03826772 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 03826772 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 03826772 frs-bus:SmallEntities 2023-09-01 2024-08-31 03826772 frs-bus:EntityNoLongerTradingButTradedInPast 2023-09-01 2024-08-31 03826772 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 03826772 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 03826772 frs-bus:Director1 2023-09-01 2024-08-31 03826772 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 03826772 frs-core:CurrentFinancialInstruments 1 2024-08-31 03826772 frs-core:Non-currentFinancialInstruments 1 2024-08-31 03826772 frs-countries:EnglandWales 2023-09-01 2024-08-31 03826772 2022-08-31 03826772 2023-08-31 03826772 2022-09-01 2023-08-31 03826772 frs-core:CurrentFinancialInstruments 2023-08-31 03826772 frs-core:Non-currentFinancialInstruments 2023-08-31 03826772 frs-core:SharePremium 2023-08-31 03826772 frs-core:ShareCapital 2023-08-31 03826772 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 03826772 frs-core:CurrentFinancialInstruments 1 2023-08-31 03826772 frs-core:Non-currentFinancialInstruments 1 2023-08-31
Registered number: 03826772
The Ghost Film Company Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03826772
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 320,016 320,016
320,016 320,016
CURRENT ASSETS
Debtors 6 14,407 -
Cash at bank and in hand 5 5
14,412 5
Creditors: Amounts Falling Due Within One Year 7 (151 ) 1
NET CURRENT ASSETS (LIABILITIES) 14,261 6
TOTAL ASSETS LESS CURRENT LIABILITIES 334,277 320,022
Creditors: Amounts Falling Due After More Than One Year 8 (127,653 ) (127,805 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (69,764 ) (69,764 )
NET ASSETS 136,860 122,453
CAPITAL AND RESERVES
Called up share capital 9 40,000 25,593
Share premium account 188,378 188,378
Profit and Loss Account (91,518 ) (91,518 )
SHAREHOLDERS' FUNDS 136,860 122,453
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 Nicholas Fletcher
Director
24/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Ghost Film Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03826772 . The registered office is 14 Binscombe Lane, Godalming, Surrey, GU7 3PN.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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 25% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Intangible Assets
Development Costs
£
Cost
As at 1 September 2023 320,016
As at 31 August 2024 320,016
Net Book Value
As at 31 August 2024 320,016
As at 1 September 2023 320,016
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2023 6,491
As at 31 August 2024 6,491
Depreciation
As at 1 September 2023 6,491
As at 31 August 2024 6,491
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
6. Debtors
2024 2023
£ £
Due within one year
Called up share capital not paid 14,407 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors (1) (2 ) (1 )
Accruals and deferred income 153 -
151 (1 )
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors (1) 9,602 9,602
Directors loan account 118,051 118,203
127,653 127,805
9. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 14,407 -
Called Up Share Capital has been paid up 25,593 25,593
Amount of Allotted, Called Up Share Capital 40,000 25,593
Page 4