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 05873460 Mr Robert Marshall Mr Piia Marshall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05873460 2023-07-31 05873460 2024-07-31 05873460 2023-08-01 2024-07-31 05873460 frs-core:CurrentFinancialInstruments 2024-07-31 05873460 frs-core:PlantMachinery 2024-07-31 05873460 frs-core:PlantMachinery 2023-08-01 2024-07-31 05873460 frs-core:PlantMachinery 2023-07-31 05873460 frs-core:ShareCapital 2024-07-31 05873460 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 05873460 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 05873460 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 05873460 frs-bus:SmallEntities 2023-08-01 2024-07-31 05873460 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 05873460 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 05873460 frs-bus:Director1 2023-08-01 2024-07-31 05873460 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 05873460 frs-countries:EnglandWales 2023-08-01 2024-07-31 05873460 2022-07-31 05873460 2023-07-31 05873460 2022-08-01 2023-07-31 05873460 frs-core:CurrentFinancialInstruments 2023-07-31 05873460 frs-core:ShareCapital 2023-07-31 05873460 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 05873460
Filter Creative Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Sadler Davies
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05873460
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 920 1,150
920 1,150
CURRENT ASSETS
Debtors 5 - 9,200
Cash at bank and in hand 21 23
21 9,223
Creditors: Amounts Falling Due Within One Year 6 (59,091 ) (57,871 )
NET CURRENT ASSETS (LIABILITIES) (59,070 ) (48,648 )
TOTAL ASSETS LESS CURRENT LIABILITIES (58,150 ) (47,498 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (151 ) (190 )
NET LIABILITIES (58,301 ) (47,688 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (58,302 ) (47,689 )
SHAREHOLDERS' FUNDS (58,301) (47,688)
Page 1
Page 2
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 Robert Marshall
Director
23rd April 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
Filter Creative Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05873460 . The registered office is Top Floor, West Hill House, Dartford, Kent, DA1 2EU.
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:
Plant & Machinery 20% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the profit and loss account except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Balance Sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 1)
- 1
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2023 3,108
As at 31 July 2024 3,108
Depreciation
As at 1 August 2023 1,958
Provided during the period 230
As at 31 July 2024 2,188
Net Book Value
As at 31 July 2024 920
As at 1 August 2023 1,150
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 9,200
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 1,828 2,295
Other creditors 57,263 55,576
59,091 57,871
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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