Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 05524113 Mr Nicholas Kilby Mrs Ana Simpson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05524113 2024-01-31 05524113 2025-01-31 05524113 2024-02-01 2025-01-31 05524113 frs-core:CurrentFinancialInstruments 2025-01-31 05524113 frs-core:ComputerEquipment 2025-01-31 05524113 frs-core:ComputerEquipment 2024-02-01 2025-01-31 05524113 frs-core:ComputerEquipment 2024-01-31 05524113 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-01-31 05524113 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-02-01 2025-01-31 05524113 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-31 05524113 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-31 05524113 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-01 2025-01-31 05524113 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-31 05524113 frs-core:OtherResidualIntangibleAssets 2025-01-31 05524113 frs-core:OtherResidualIntangibleAssets 2024-02-01 2025-01-31 05524113 frs-core:OtherResidualIntangibleAssets 2024-01-31 05524113 frs-core:ShareCapital 2025-01-31 05524113 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 05524113 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 05524113 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 05524113 frs-bus:SmallEntities 2024-02-01 2025-01-31 05524113 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 05524113 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 05524113 frs-bus:Director1 2024-02-01 2025-01-31 05524113 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 05524113 frs-countries:EnglandWales 2024-02-01 2025-01-31 05524113 2023-01-31 05524113 2024-01-31 05524113 2023-02-01 2024-01-31 05524113 frs-core:CurrentFinancialInstruments 2024-01-31 05524113 frs-core:ShareCapital 2024-01-31 05524113 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 05524113
Starland Music Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 05524113
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 28,656 29,166
Tangible Assets 5 1,000 977
29,656 30,143
CURRENT ASSETS
Stocks 6 1,721 1,368
Debtors 7 11,337 23,416
Cash at bank and in hand 33,683 44,687
46,741 69,471
Creditors: Amounts Falling Due Within One Year 8 (7,149 ) (11,378 )
NET CURRENT ASSETS (LIABILITIES) 39,592 58,093
TOTAL ASSETS LESS CURRENT LIABILITIES 69,248 88,236
NET ASSETS 69,248 88,236
CAPITAL AND RESERVES
Called up share capital 9 100,000 100,000
Profit and Loss Account (30,752 ) (11,764 )
SHAREHOLDERS' FUNDS 69,248 88,236
For the year ending 31 January 2025 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 Nicholas Kilby
Director
9 June 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
Starland Music Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05524113 . The registered office is The Barn, Uppaton Farm, Buckland Monachorum, Yelverton, Devon, PL20 7LL.
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 principally comprises introductory commissions for school orders which are fufilled and invoiced by our partners, plus further goods and services providing music equipment to schools. Turnover is shown net of Value Added Tax,returns,rebates and discounts. 
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
Intangible assets are the website, database and trading name.  They are amortised to profit and loss account over their estimated economic life of 9, 10 & 10 years respectively on a straight line basis. 
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 20% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The 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.
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.
...CONTINUED
Page 2
Page 3
2.6. Taxation - continued
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. Intangible Assets
Website Database Trading name Total
£ £ £ £
Cost
As at 1 February 2024 12,798 17,100 6,000 35,898
Additions - 3,580 - 3,580
As at 31 January 2025 12,798 20,680 6,000 39,478
Amortisation
As at 1 February 2024 4,422 1,710 600 6,732
Provided during the period 1,422 2,068 600 4,090
As at 31 January 2025 5,844 3,778 1,200 10,822
Net Book Value
As at 31 January 2025 6,954 16,902 4,800 28,656
As at 1 February 2024 8,376 15,390 5,400 29,166
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2024 1,659
Additions 274
As at 31 January 2025 1,933
Depreciation
As at 1 February 2024 682
Provided during the period 251
As at 31 January 2025 933
Net Book Value
As at 31 January 2025 1,000
As at 1 February 2024 977
6. Stocks
2025 2024
£ £
Stock 1,721 1,368
Page 3
Page 4
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,550 13,027
Other debtors 2,787 10,389
11,337 23,416
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 185 1,000
Other creditors 1,017 1,025
Taxation and social security 5,947 9,353
7,149 11,378
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100,000 100,000
Page 4