Acorah Software Products - Accounts Production 16.2.850 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 10478973 Mr Martin Aldred Mrs Leanne Aldred iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10478973 2023-11-30 10478973 2024-11-30 10478973 2023-12-01 2024-11-30 10478973 frs-core:CurrentFinancialInstruments 2024-11-30 10478973 frs-core:ShareCapital 2024-11-30 10478973 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 10478973 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 10478973 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 10478973 frs-bus:SmallEntities 2023-12-01 2024-11-30 10478973 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 10478973 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 10478973 frs-bus:Director1 2023-12-01 2024-11-30 10478973 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 10478973 1 2023-12-01 2024-11-30 10478973 frs-countries:EnglandWales 2023-12-01 2024-11-30 10478973 2022-11-30 10478973 2023-11-30 10478973 2022-12-01 2023-11-30 10478973 frs-core:CurrentFinancialInstruments 2023-11-30 10478973 frs-core:ShareCapital 2023-11-30 10478973 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 10478973 1 2022-12-01 2023-11-30
Registered number: 10478973
Smart Property & Estate Maintenance Ltd
Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10478973
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 2,589 -
Cash at bank and in hand 719 20,485
3,308 20,485
Creditors: Amounts Falling Due Within One Year 5 (3,123 ) (10,129 )
NET CURRENT ASSETS (LIABILITIES) 185 10,356
TOTAL ASSETS LESS CURRENT LIABILITIES 185 10,356
NET ASSETS 185 10,356
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 85 10,256
SHAREHOLDERS' FUNDS 185 10,356
For the year ending 30 November 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 Martin Aldred
Director
9 June 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
Smart Property & Estate Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10478973 . The registered office is 25 Avalon Drive, Chellaston, Derby, DE73 5AP.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
1 1
1 1
4. Debtors
2024 2023
£ £
Due within one year
Other debtors 2,589 -
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 2,997 9,640
Other taxes and social security - 80
Accruals and deferred income 126 135
Director's loan account - 274
3,123 10,129
Page 2
Page 3
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3