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 01757572 L S Congreve M C Congreve L S Congreve iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01757572 2023-10-31 01757572 2024-10-31 01757572 2023-11-01 2024-10-31 01757572 frs-core:CurrentFinancialInstruments 2024-10-31 01757572 frs-core:ComputerEquipment 2024-10-31 01757572 frs-core:ComputerEquipment 2023-11-01 2024-10-31 01757572 frs-core:ComputerEquipment 2023-10-31 01757572 frs-core:ShareCapital 2024-10-31 01757572 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 01757572 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 01757572 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 01757572 frs-bus:SmallEntities 2023-11-01 2024-10-31 01757572 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 01757572 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 01757572 frs-bus:OrdinaryShareClass2 2023-11-01 2024-10-31 01757572 frs-bus:OrdinaryShareClass2 2024-10-31 01757572 frs-bus:OrdinaryShareClass3 2023-11-01 2024-10-31 01757572 frs-bus:OrdinaryShareClass3 2024-10-31 01757572 frs-bus:OrdinaryShareClass4 2023-11-01 2024-10-31 01757572 frs-bus:OrdinaryShareClass4 2024-10-31 01757572 frs-bus:OrdinaryShareClass5 2023-11-01 2024-10-31 01757572 frs-bus:OrdinaryShareClass5 2024-10-31 01757572 frs-bus:Director1 2023-11-01 2024-10-31 01757572 frs-bus:Director2 2023-11-01 2024-10-31 01757572 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 01757572 frs-countries:EnglandWales 2023-11-01 2024-10-31 01757572 2022-10-31 01757572 2023-10-31 01757572 2022-11-01 2023-10-31 01757572 frs-core:CurrentFinancialInstruments 2023-10-31 01757572 frs-core:ShareCapital 2023-10-31 01757572 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 01757572 frs-bus:OrdinaryShareClass2 2022-11-01 2023-10-31 01757572 frs-bus:OrdinaryShareClass3 2022-11-01 2023-10-31 01757572 frs-bus:OrdinaryShareClass4 2022-11-01 2023-10-31 01757572 frs-bus:OrdinaryShareClass5 2022-11-01 2023-10-31
Registered number: 01757572
Etre Professional Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01757572
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,182 83
2,182 83
CURRENT ASSETS
Stocks 1,000 1,000
Debtors 5 - 5,707
Cash at bank and in hand 21,595 12,087
22,595 18,794
Creditors: Amounts Falling Due Within One Year 6 (22,936 ) (18,590 )
NET CURRENT ASSETS (LIABILITIES) (341 ) 204
TOTAL ASSETS LESS CURRENT LIABILITIES 1,841 287
NET ASSETS 1,841 287
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 1,741 187
SHAREHOLDERS' FUNDS 1,841 287
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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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
M C Congreve
Director
10 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
Etre Professional Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01757572 . The registered office is 1 Tophayes Elm Grove Road, Topsham, Exeter, EX3 0BW.
The presentation currency of the financial statements is the Pound Sterling (£).
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:
Computer Equipment 33% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 material 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, during the year was: NIL (2023: NIL)
- -
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Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2023 2,352
Additions 2,656
Disposals (1,493 )
As at 31 October 2024 3,515
Depreciation
As at 1 November 2023 2,269
Provided during the period 557
Disposals (1,493 )
As at 31 October 2024 1,333
Net Book Value
As at 31 October 2024 2,182
As at 1 November 2023 83
5. Debtors
2024 2023
£ £
Due within one year
Other debtors - 5,707
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 1,097 1,049
Taxation and social security 21,839 17,541
22,936 18,590
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
45 Ordinary A shares of £ 1.00 each 45 45
45 Ordinary B shares of £ 1.00 each 45 45
5 Ordinary C shares of £ 1.00 each 5 5
5 Ordinary D shares of £ 1.00 each 5 5
100 100
8. Related Party Transactions
At the balance sheet date, the company owed the directors £48 (2023 - £5,707 was owed by the directors to the company). 
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