Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 09115286 Mr S N Crook iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09115286 2023-07-31 09115286 2024-07-31 09115286 2023-08-01 2024-07-31 09115286 frs-core:CurrentFinancialInstruments 2024-07-31 09115286 frs-core:Non-currentFinancialInstruments 2024-07-31 09115286 frs-core:ComputerEquipment 2024-07-31 09115286 frs-core:ComputerEquipment 2023-08-01 2024-07-31 09115286 frs-core:ComputerEquipment 2023-07-31 09115286 frs-core:NetGoodwill 2024-07-31 09115286 frs-core:NetGoodwill 2023-08-01 2024-07-31 09115286 frs-core:NetGoodwill 2023-07-31 09115286 frs-core:ShareCapital 2024-07-31 09115286 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09115286 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 09115286 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 09115286 frs-bus:SmallEntities 2023-08-01 2024-07-31 09115286 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 09115286 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 09115286 frs-bus:Director1 2023-08-01 2024-07-31 09115286 frs-countries:EnglandWales 2023-08-01 2024-07-31 09115286 2022-07-31 09115286 2023-07-31 09115286 2022-08-01 2023-07-31 09115286 frs-core:CurrentFinancialInstruments 2023-07-31 09115286 frs-core:Non-currentFinancialInstruments 2023-07-31 09115286 frs-core:ShareCapital 2023-07-31 09115286 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 09115286
Steven N Crook Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09115286
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 545 424
545 424
CURRENT ASSETS
Debtors 6 116,443 140,740
Cash at bank and in hand 16 16,652
116,459 157,392
Creditors: Amounts Falling Due Within One Year 7 (106,641 ) (161,353 )
NET CURRENT ASSETS (LIABILITIES) 9,818 (3,961 )
TOTAL ASSETS LESS CURRENT LIABILITIES 10,363 (3,537 )
Creditors: Amounts Falling Due After More Than One Year 8 (5,636 ) (10,496 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (136 ) (106 )
NET ASSETS/(LIABILITIES) 4,591 (14,139 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 4,590 (14,140 )
SHAREHOLDERS' FUNDS 4,591 (14,139)
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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
Mr S N Crook
Director
24 April 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Steven N Crook Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09115286 . The registered office is 37 Barrow Street, St Helens, Merseyside, WA10 1RX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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. Intangible Fixed Assets and Amortisation - Goodwill
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - 20% Straight Line

If there is an indication that there has been a significant change to the amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Computer equipment 20% Reducing Balance
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
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4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2023 200,000
As at 31 July 2024 200,000
Amortisation
As at 1 August 2023 200,000
As at 31 July 2024 200,000
Net Book Value
As at 31 July 2024 -
As at 1 August 2023 -
5. Tangible Assets
Computer equipment
£
Cost
As at 1 August 2023 828
Additions 257
As at 31 July 2024 1,085
Depreciation
As at 1 August 2023 404
Provided during the period 136
As at 31 July 2024 540
Net Book Value
As at 31 July 2024 545
As at 1 August 2023 424
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 116,443 140,740
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 204 -
Bank loans and overdrafts 4,822 4,822
Other creditors 97,151 143,416
Taxation and social security 4,464 13,115
106,641 161,353
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,636 10,496
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.

The loans held are 100% secured via the government-backed bounce back loan scheme.
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
12. Related Party Transactions
The following related party transactions were undertaken during the year:
The director withdrew £47,085 and introduced £669 (2023: withdrew £64,430 and introduced £954). At the balance sheet date the amount payable to the director was £95,320 (2023: £141,736).
A partnership considered a related party by virtue of the company's 50% interest repaid £24,297 (2023: repaid £3,531). At the balance sheet date, the amount owed from the related party was £116,443 (2023: £140,740).
No dividends were paid to the directors in respect of their shareholdings. 
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 
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