Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10268681 Mr Alex Franklin Reneman Ms Heather Nicole Hudson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10268681 2023-12-31 10268681 2024-12-31 10268681 2024-01-01 2024-12-31 10268681 frs-core:CurrentFinancialInstruments 2024-12-31 10268681 frs-core:Non-currentFinancialInstruments 2024-12-31 10268681 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10268681 frs-core:ShareCapital 2024-12-31 10268681 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10268681 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10268681 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10268681 frs-bus:SmallEntities 2024-01-01 2024-12-31 10268681 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10268681 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10268681 1 2024-01-01 2024-12-31 10268681 frs-bus:Director1 2024-01-01 2024-12-31 10268681 frs-bus:Director2 2024-01-01 2024-12-31 10268681 frs-core:CurrentFinancialInstruments 1 2024-12-31 10268681 frs-countries:EnglandWales 2024-01-01 2024-12-31 10268681 2022-12-31 10268681 2023-12-31 10268681 2023-01-01 2023-12-31 10268681 frs-core:CurrentFinancialInstruments 2023-12-31 10268681 frs-core:Non-currentFinancialInstruments 2023-12-31 10268681 frs-core:ShareCapital 2023-12-31 10268681 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 10268681 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 10268681
Voice Beyond Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Anthony Chandler & Quantrell Associates
Chartered Certified Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10268681
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 3 18,978 47,088
Cash at bank and in hand 21,526 149,879
40,504 196,967
Creditors: Amounts Falling Due Within One Year 4 (22,578 ) (35,412 )
NET CURRENT ASSETS (LIABILITIES) 17,926 161,555
TOTAL ASSETS LESS CURRENT LIABILITIES 17,926 161,555
Creditors: Amounts Falling Due After More Than One Year 5 (485,416 ) (321,757 )
NET LIABILITIES (467,490 ) (160,202 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (467,491 ) (160,203 )
SHAREHOLDERS' FUNDS (467,490) (160,202)
For the year ending 31 December 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
Ms Heather Nicole Hudson
Director
19th May 2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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.
1.3. 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:
Fixtures & Fittings 25% reducing balance
1.4. 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.
1.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
3. Debtors
2024 2023
£ £
Due within one year
Trade debtors 18,978 47,088
4. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,582 24,872
Other taxes and social security 2,909 4
VAT 3,951 7,591
Net wages 4,264 -
Pension Payable 1,169 -
Accruals and deferred income 2,703 2,945
22,578 35,412
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5. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other Creditors- Mountain Leverage 485,416 312,258
Other creditors - 9,499
485,416 321,757
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
7. Related Party Transactions
Moutain Leverage LLCHolding companyTotal inter company sales during the year £29,657 ( 2023 £48,824) and total costs & expenses acquired from Moutain Leverage LLC 2024 £202,815 (2023 £288,589) . Total inter-company loans due to Moutain Leverage LLC written off during the year and included in other operation income was 2024 £nil (2023 £49,031).

Moutain Leverage LLC

Holding company

Total inter company sales during the year £29,657 ( 2023 £48,824) and total costs & expenses acquired from Moutain Leverage LLC 2024 £202,815 (2023 £288,589) . Total inter-company loans due to Moutain Leverage LLC written off during the year and included in other operation income was 2024 £nil (2023 £49,031).

At the year end a total of £485,416 (2023 £312,258 ) was due to the holding company's Moutain Leverage LLC.
8. Ultimate Controlling Party
The company's ultimate controlling party is Mountain Leverage LLC by virtue of their ownership of 100% of the issued share capital in the company.
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