Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12454756 Mr Jonathon Benson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12454756 2024-03-31 12454756 2025-03-31 12454756 2024-04-01 2025-03-31 12454756 frs-core:CurrentFinancialInstruments 2025-03-31 12454756 frs-core:NetGoodwill 2025-03-31 12454756 frs-core:NetGoodwill 2024-04-01 2025-03-31 12454756 frs-core:NetGoodwill 2024-03-31 12454756 frs-core:ShareCapital 2025-03-31 12454756 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12454756 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12454756 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12454756 frs-bus:SmallEntities 2024-04-01 2025-03-31 12454756 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12454756 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12454756 frs-bus:Director1 2024-04-01 2025-03-31 12454756 frs-countries:EnglandWales 2024-04-01 2025-03-31 12454756 2023-03-31 12454756 2024-03-31 12454756 2023-04-01 2024-03-31 12454756 frs-core:CurrentFinancialInstruments 2024-03-31 12454756 frs-core:ShareCapital 2024-03-31 12454756 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12454756
Benson Planning Studio Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
VSP Accountancy Services
ACA
188 Victoria Avenue
Hull
East Yorkshire
HU53DY
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12454756
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 2,000
- 2,000
CURRENT ASSETS
Cash at bank and in hand 174,035 192,297
174,035 192,297
Creditors: Amounts Falling Due Within One Year 5 (12,125 ) (15,109 )
NET CURRENT ASSETS (LIABILITIES) 161,910 177,188
TOTAL ASSETS LESS CURRENT LIABILITIES 161,910 179,188
NET ASSETS 161,910 179,188
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 161,909 179,187
SHAREHOLDERS' FUNDS 161,910 179,188
For the year ending 31 March 2025 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 Jonathon Benson
Director
09/05/2025
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
Benson Planning Studio Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12454756 . The registered office is C4di At The Dock 31-38 Queen Street, Hull, HU1 1UU.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 10,000
As at 31 March 2025 10,000
Amortisation
As at 1 April 2024 8,000
Provided during the period 2,000
As at 31 March 2025 10,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 2,000
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 (1 )
Corporation tax 8,673 11,033
VAT 2,367 3,191
Accruals and deferred income 714 714
Director's loan account 370 172
12,125 15,109
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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