Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 07492081 Mr Derek Warley Mr Ian Chalk iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07492081 2023-08-31 07492081 2024-08-31 07492081 2023-09-01 2024-08-31 07492081 frs-core:CurrentFinancialInstruments 2024-08-31 07492081 frs-core:FurnitureFittings 2024-08-31 07492081 frs-core:FurnitureFittings 2023-09-01 2024-08-31 07492081 frs-core:FurnitureFittings 2023-08-31 07492081 frs-core:PlantMachinery 2024-08-31 07492081 frs-core:PlantMachinery 2023-09-01 2024-08-31 07492081 frs-core:PlantMachinery 2023-08-31 07492081 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 07492081 frs-bus:CompanyLimitedByGuarantee 2023-09-01 2024-08-31 07492081 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 07492081 frs-bus:SmallEntities 2023-09-01 2024-08-31 07492081 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 07492081 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 07492081 frs-bus:Director1 2023-09-01 2024-08-31 07492081 frs-bus:Director2 2023-09-01 2024-08-31 07492081 frs-countries:EnglandWales 2023-09-01 2024-08-31 07492081 2022-08-31 07492081 2023-08-31 07492081 2022-09-01 2023-08-31 07492081 frs-core:CurrentFinancialInstruments 2023-08-31 07492081 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 07492081
Yorkshire Performing Arts Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
R Stride & Co LLP
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07492081
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,936 3,851
6,936 3,851
CURRENT ASSETS
Cash at bank and in hand - 1,756
- 1,756
Creditors: Amounts Falling Due Within One Year 6 (20,293 ) (17,989 )
NET CURRENT ASSETS (LIABILITIES) (20,293 ) (16,233 )
TOTAL ASSETS LESS CURRENT LIABILITIES (13,357 ) (12,382 )
NET LIABILITIES (13,357 ) (12,382 )
Income and Expenditure Account (13,357 ) (12,382 )
MEMBERS' FUNDS (13,357) (12,382)
For the year ending 31 August 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 Income and Expenditure Account.
On behalf of the board
Mr Ian Chalk
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
Yorkshire Performing Arts Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 07492081 . The registered office is The Old Coach House Rear Of Eastville Terrace, Ripon Road, Harrogate, North Yorkshire, HG1 3HJ.
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. 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:
Plant & Machinery 15%
Fixtures & Fittings 15%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2023 8,682 2,680 11,362
Additions 4,310 - 4,310
As at 31 August 2024 12,992 2,680 15,672
Depreciation
As at 1 September 2023 5,239 2,272 7,511
Provided during the period 1,163 62 1,225
As at 31 August 2024 6,402 2,334 8,736
Net Book Value
As at 31 August 2024 6,590 346 6,936
As at 1 September 2023 3,443 408 3,851
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 3,653 -
Other creditors 16,640 17,578
Taxation and social security - 411
20,293 17,989
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3