Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 12712157 Leigh Greenwood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12712157 2023-07-31 12712157 2024-07-31 12712157 2023-08-01 2024-07-31 12712157 frs-core:CurrentFinancialInstruments 2024-07-31 12712157 frs-core:ComputerEquipment 2024-07-31 12712157 frs-core:ComputerEquipment 2023-08-01 2024-07-31 12712157 frs-core:ComputerEquipment 2023-07-31 12712157 frs-core:FurnitureFittings 2024-07-31 12712157 frs-core:FurnitureFittings 2023-08-01 2024-07-31 12712157 frs-core:FurnitureFittings 2023-07-31 12712157 frs-core:ShareCapital 2024-07-31 12712157 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12712157 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12712157 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 12712157 frs-bus:SmallEntities 2023-08-01 2024-07-31 12712157 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12712157 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12712157 frs-bus:Director1 2023-08-01 2024-07-31 12712157 frs-countries:EnglandWales 2023-08-01 2024-07-31 12712157 2022-07-31 12712157 2023-07-31 12712157 2022-08-01 2023-07-31 12712157 frs-core:CurrentFinancialInstruments 2023-07-31 12712157 frs-core:ShareCapital 2023-07-31 12712157 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 12712157
Evergreen Pr Ltd
Financial Statements
For The Year Ended 31 July 2024
Gravitate Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12712157
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 509 1,333
509 1,333
CURRENT ASSETS
Debtors 5 31,836 52,977
Cash at bank and in hand 90,738 137,001
122,574 189,978
Creditors: Amounts Falling Due Within One Year 6 (19,686 ) (52,674 )
NET CURRENT ASSETS (LIABILITIES) 102,888 137,304
TOTAL ASSETS LESS CURRENT LIABILITIES 103,397 138,637
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (97 ) (253 )
NET ASSETS 103,300 138,384
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 103,200 138,284
SHAREHOLDERS' FUNDS 103,300 138,384
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For the year ending 31 July 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
Leigh Greenwood
Director
14th April 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Evergreen Pr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12712157 . The registered office is Unit 13E, 92 Burton Road, Sheffield, South Yorkshire, S3 8BX.
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.
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 Straight Line Method 33%
Computer Equipment Straight Line Method 25%
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2023 486 4,339 4,825
As at 31 July 2024 486 4,339 4,825
Depreciation
As at 1 August 2023 81 3,411 3,492
Provided during the period 162 662 824
As at 31 July 2024 243 4,073 4,316
Net Book Value
As at 31 July 2024 243 266 509
As at 1 August 2023 405 928 1,333
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 27,563 52,504
Other debtors 4,273 473
31,836 52,977
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,132 2,131
Taxation and social security costs 11,228 49,957
Other creditors 2,326 586
19,686 52,674
7. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2024 2023
£ £
Other timing differences 97 253
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in Other Creditors are amounts owed to related parties amounting to £1,986.65 (PY: £22.38). These amounts are unsecured, interest free and repayable on demand.
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