Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 March 2025 31 March 2025 09346010 Mr Adrian Edmondson Ms J Saunders iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09346010 2023-12-31 09346010 2025-03-31 09346010 2024-01-01 2025-03-31 09346010 frs-core:CurrentFinancialInstruments 2025-03-31 09346010 frs-core:RevaluationReserve 2024-01-01 2025-03-31 09346010 frs-core:RevaluationReserve 2023-12-31 09346010 frs-core:RevaluationReserve 2025-03-31 09346010 frs-core:ShareCapital 2025-03-31 09346010 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09346010 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2025-03-31 09346010 frs-bus:FilletedAccounts 2024-01-01 2025-03-31 09346010 frs-bus:SmallEntities 2024-01-01 2025-03-31 09346010 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2025-03-31 09346010 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2025-03-31 09346010 frs-bus:Director1 2024-01-01 2025-03-31 09346010 frs-bus:Director2 2024-01-01 2025-03-31 09346010 frs-countries:EnglandWales 2024-01-01 2025-03-31 09346010 2022-12-31 09346010 2023-12-31 09346010 2023-01-01 2023-12-31 09346010 frs-core:CurrentFinancialInstruments 2023-12-31 09346010 frs-core:RevaluationReserve 2023-12-31 09346010 frs-core:ShareCapital 2023-12-31 09346010 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09346010
Mr & Mrs Beethoven Ltd
Unaudited Financial Statements
For the Period 1 January 2024 to 31 March 2025
Kalculus
Chartered Accountants, Registered Auditors & Business Advisors
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09346010
31 March 2025 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets - 1,600,000
- 1,600,000
CURRENT ASSETS
Debtors 4 9,562 969
Cash at bank and in hand 810,410 70,370
819,972 71,339
Creditors: Amounts Falling Due Within One Year 5 (99,474 ) (953,025 )
NET CURRENT ASSETS (LIABILITIES) 720,498 (881,686 )
TOTAL ASSETS LESS CURRENT LIABILITIES 720,498 718,314
PROVISIONS FOR LIABILITIES
Deferred Taxation - (50,970 )
NET ASSETS 720,498 667,344
CAPITAL AND RESERVES
Called up share capital 6 100 100
Revaluation reserve 7 - 350,464
Profit and Loss Account 720,398 316,780
SHAREHOLDERS' FUNDS 720,498 667,344
Page 1
Page 2
For the period 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 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
Mr Adrian Edmondson
Director
14 May 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
Mr & Mrs Beethoven Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09346010 . The registered office is First Floor, 314 Regents Park Road, London, N3 2LT.
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
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. 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:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
4. Debtors
31 March 2025 31 December 2023
£ £
Due within one year
Other debtors 1,978 969
VAT 7,584 -
9,562 969
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 December 2023
£ £
Corporation tax 84,150 11,709
VAT - 4,244
Other creditors - 132,422
Accruals and deferred income 15,324 3,750
Directors' loan accounts - 800,900
99,474 953,025
6. Share Capital
31 March 2025 31 December 2023
£ £
Allotted, Called up and fully paid 100 100
7. Reserves
Revaluation Reserve
£
As at 1 January 2024 350,464
Surplus on revaluation (350,464 )
As at 31 March 2025 -
Page 4