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 08182197 Mrs C Fitzgerald T Gaule Mr M Myers Mr D Clark Mr S Greenfields Ms J Dye Ms N Waddell Mr M Costello iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08182197 2023-12-31 08182197 2024-12-31 08182197 2024-01-01 2024-12-31 08182197 frs-core:CurrentFinancialInstruments 2024-12-31 08182197 frs-core:ComputerEquipment 2024-12-31 08182197 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08182197 frs-core:ComputerEquipment 2023-12-31 08182197 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 08182197 frs-core:OtherResidualIntangibleAssets 2024-12-31 08182197 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 08182197 frs-core:OtherResidualIntangibleAssets 2023-12-31 08182197 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08182197 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 08182197 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08182197 frs-bus:SmallEntities 2024-01-01 2024-12-31 08182197 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08182197 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08182197 frs-bus:Director1 2024-01-01 2024-12-31 08182197 frs-bus:Director2 2024-01-01 2024-12-31 08182197 frs-bus:Director3 2024-01-01 2024-12-31 08182197 frs-bus:Director4 2024-01-01 2024-12-31 08182197 frs-bus:Director5 2024-01-01 2024-12-31 08182197 frs-bus:Director6 2024-01-01 2024-12-31 08182197 frs-bus:Director7 2024-01-01 2024-12-31 08182197 frs-bus:Director8 2024-01-01 2024-12-31 08182197 frs-countries:EnglandWales 2024-01-01 2024-12-31 08182197 2022-12-31 08182197 2023-12-31 08182197 2023-01-01 2023-12-31 08182197 frs-core:CurrentFinancialInstruments 2023-12-31 08182197 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08182197
Irish Film and Television UK Ltd
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08182197
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 18,246 -
Tangible Assets 5 33 72
18,279 72
CURRENT ASSETS
Debtors 6 10,190 7,527
Cash at bank and in hand 3,372 3,412
13,562 10,939
Creditors: Amounts Falling Due Within One Year 7 (31,338 ) (11,612 )
NET CURRENT ASSETS (LIABILITIES) (17,776 ) (673 )
TOTAL ASSETS LESS CURRENT LIABILITIES 503 (601 )
NET ASSETS/(LIABILITIES) 503 (601 )
Income and Expenditure Account 503 (601 )
MEMBERS' FUNDS 503 (601)
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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 Income and Expenditure Account.
On behalf of the board
Mr D Clark
Director
25/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Irish Film and Television UK Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 08182197 . The registered office is 14a Meadway Court, Rutherford Close, Stevenage, Hertfordshire, SG1 2EF.
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 - Other Intangible
Other intangible assets are website development costs and are amortised to the income and expenditure account over its estimated economic life of three years.
2.4. 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:
Computer Equipment 3 Years Straight Line
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2.5. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 January 2024 -
Additions 18,246
As at 31 December 2024 18,246
Net Book Value
As at 31 December 2024 18,246
As at 1 January 2024 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 118
As at 31 December 2024 118
Depreciation
As at 1 January 2024 46
Provided during the period 39
As at 31 December 2024 85
...CONTINUED
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Net Book Value
As at 31 December 2024 33
As at 1 January 2024 72
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,645 7,527
Other debtors 545 -
10,190 7,527
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 14,252 1,390
Other creditors 17,086 8,643
Taxation and social security - 1,579
31,338 11,612
8. 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.
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