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Registered number: 10615381
Linka Actuarial Services Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
ANA & Sons Ltd t/a Accounts Navigator
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 10615381
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,099 999
1,099 999
CURRENT ASSETS
Debtors 5 3,045 20,160
Cash at bank and in hand 92,983 139,423
96,028 159,583
Creditors: Amounts Falling Due Within One Year 6 (9,414 ) (38,273 )
NET CURRENT ASSETS (LIABILITIES) 86,614 121,310
TOTAL ASSETS LESS CURRENT LIABILITIES 87,713 122,309
NET ASSETS 87,713 122,309
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 87,613 122,209
SHAREHOLDERS' FUNDS 87,713 122,309
For the year ending 28 February 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 director acknowledges her 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
Miss Ewelina Szymanska
Director
23/05/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Linka Actuarial Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10615381 . The registered office is The Pixel Building Unit F2, 110 Brooker Road, Waltham Abbey, Essex, England, EN9 1JH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A – Small Entities, and the Companies Act 2006.
The accounts have been prepared on a break-up basis, as the company has entered into members’ voluntary liquidation and is no longer considered a going concern. As a result, assets and liabilities have been stated at their expected realisable and settlement values.
2.2. Going Concern Disclosure
The directors consider that the going concern basis of accounting is no longer appropriate, as the company has entered into members’ voluntary liquidation and has therefore ceased trading with no realistic prospect of continuing as a going concern. Accordingly, the financial statements have been prepared on a break-up basis, under which assets are stated at their expected realisable values and liabilities at the amounts expected to be settled.
2.3. 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.
2.4. 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 2 years
2.5. 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.
2.6. 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 years 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.
...CONTINUED
Page 2
Page 3
2.6. Taxation - continued
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2024 1,199
Additions 1,199
As at 28 February 2025 2,398
Depreciation
As at 1 March 2024 200
Provided during the period 1,099
As at 28 February 2025 1,299
Net Book Value
As at 28 February 2025 1,099
As at 1 March 2024 999
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 20,160
Other debtors 3,045 -
3,045 20,160
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 (351 )
Bank loans and overdrafts - 367
Other creditors 573 -
Taxation and social security 8,840 38,257
9,414 38,273
Page 3
Page 4
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4