Acorah Software Products - Accounts Production 16.3.350 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04534001 Mr Ravi Kesari Mrs Siobhan Kesari iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04534001 2023-09-30 04534001 2024-09-30 04534001 2023-10-01 2024-09-30 04534001 frs-core:CurrentFinancialInstruments 2024-09-30 04534001 frs-core:NetGoodwill 2024-09-30 04534001 frs-core:NetGoodwill 2023-09-30 04534001 frs-core:ShareCapital 2024-09-30 04534001 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04534001 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04534001 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04534001 frs-bus:SmallEntities 2023-10-01 2024-09-30 04534001 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04534001 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04534001 frs-bus:Director1 2023-10-01 2024-09-30 04534001 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04534001 frs-core:CurrentFinancialInstruments 1 2024-09-30 04534001 frs-countries:EnglandWales 2023-10-01 2024-09-30 04534001 2022-09-30 04534001 2023-09-30 04534001 2022-10-01 2023-09-30 04534001 frs-core:CurrentFinancialInstruments 2023-09-30 04534001 frs-core:ShareCapital 2023-09-30 04534001 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 04534001 frs-core:CurrentFinancialInstruments 1 2023-09-30
Registered number: 04534001
Wren Accountancy Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04534001
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 26,186 26,186
Cash at bank and in hand 77,310 106,446
103,496 132,632
Creditors: Amounts Falling Due Within One Year 6 (186,044 ) (214,887 )
NET CURRENT ASSETS (LIABILITIES) (82,548 ) (82,255 )
TOTAL ASSETS LESS CURRENT LIABILITIES (82,548 ) (82,255 )
NET LIABILITIES (82,548 ) (82,255 )
CAPITAL AND RESERVES
Called up share capital 7 409 409
Profit and Loss Account (82,957 ) (82,664 )
SHAREHOLDERS' FUNDS (82,548) (82,255)
For the year ending 30 September 2024 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 Ravi Kesari
Director
23rd May 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
Wren Accountancy Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04534001 . The registered office is 234 Nottingham Road, Selston, Nottingham, Nottinghamshire, NG16 6AB.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 (2023: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 42,921
As at 30 September 2024 42,921
Amortisation
As at 1 October 2023 42,921
As at 30 September 2024 42,921
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Other trade debtors (Debtors < 1 year) 209 209
Corporation tax recoverable assets 25,777 25,777
Amounts owed by other participating interests 200 200
26,186 26,186
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 29,002 55,774
VAT 1,161 1,161
Other sundry creditors (Current liabilities - creditors < 1 year) 13,000 13,472
Director's loan account 142,881 144,480
186,044 214,887
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 409 409
Page 3