Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 12580158 Mrs Cristina Turconi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12580158 2023-04-30 12580158 2024-04-30 12580158 2023-05-01 2024-04-30 12580158 frs-core:CurrentFinancialInstruments 2024-04-30 12580158 frs-core:ShareCapital 2024-04-30 12580158 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 12580158 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 12580158 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 12580158 frs-bus:SmallEntities 2023-05-01 2024-04-30 12580158 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 12580158 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 12580158 frs-core:ListedExchangeTraded 2024-04-30 12580158 frs-core:ListedExchangeTraded 2023-04-30 12580158 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 12580158 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-04-30 12580158 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 12580158 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-04-30 12580158 frs-bus:Director1 2023-05-01 2024-04-30 12580158 frs-countries:EnglandWales 2023-05-01 2024-04-30 12580158 2022-04-30 12580158 2023-04-30 12580158 2022-05-01 2023-04-30 12580158 frs-core:CurrentFinancialInstruments 2023-04-30 12580158 frs-core:ShareCapital 2023-04-30 12580158 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 12580158
GBY Capital Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12580158
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 26,554 26,554
26,554 26,554
CURRENT ASSETS
Debtors 5 83,383 83,383
Cash at bank and in hand 2,500,565 2,500,565
2,583,948 2,583,948
Creditors: Amounts Falling Due Within One Year 6 (615,276 ) (615,276 )
NET CURRENT ASSETS (LIABILITIES) 1,968,672 1,968,672
TOTAL ASSETS LESS CURRENT LIABILITIES 1,995,226 1,995,226
NET ASSETS 1,995,226 1,995,226
CAPITAL AND RESERVES
Called up share capital 7 2,500,100 2,500,100
Profit and Loss Account (504,874 ) (504,874 )
SHAREHOLDERS' FUNDS 1,995,226 1,995,226
For the year ending 30 April 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
Mrs Cristina Turconi
Director
29/04/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
GBY Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12580158 . The registered office is 41 Devonshire Street, Ground Floor, London, W1G 7AJ.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Investments
Listed
£
Cost
As at 1 May 2023 26,554
As at 30 April 2024 26,554
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 26,554
As at 1 May 2023 26,554
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,147 8,147
Other debtors 75,236 75,236
83,383 83,383
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 43,394 43,394
Other creditors 571,882 571,882
615,276 615,276
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2,500,100 2,500,100
Page 3