Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 06708809 Mr Andrew Green Mr Jonathan Edelstein Mr Karl Ardern Mr Andrew Green iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06708809 2023-09-30 06708809 2024-09-30 06708809 2023-10-01 2024-09-30 06708809 frs-core:CurrentFinancialInstruments 2024-09-30 06708809 frs-core:Non-currentFinancialInstruments 2024-09-30 06708809 frs-core:ComputerEquipment 2024-09-30 06708809 frs-core:ComputerEquipment 2023-10-01 2024-09-30 06708809 frs-core:ComputerEquipment 2023-09-30 06708809 frs-core:FurnitureFittings 2024-09-30 06708809 frs-core:FurnitureFittings 2023-10-01 2024-09-30 06708809 frs-core:FurnitureFittings 2023-09-30 06708809 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 06708809 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 06708809 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06708809 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 06708809 frs-core:MotorVehicles 2024-09-30 06708809 frs-core:MotorVehicles 2023-10-01 2024-09-30 06708809 frs-core:MotorVehicles 2023-09-30 06708809 frs-core:RevaluationReserve 2024-09-30 06708809 frs-core:ShareCapital 2024-09-30 06708809 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 06708809 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06708809 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 06708809 frs-bus:SmallEntities 2023-10-01 2024-09-30 06708809 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 06708809 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 06708809 frs-core:UnlistedNon-exchangeTraded 2024-09-30 06708809 frs-core:UnlistedNon-exchangeTraded 2023-09-30 06708809 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 06708809 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 06708809 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 06708809 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 06708809 frs-bus:Director1 2023-10-01 2024-09-30 06708809 frs-bus:Director2 2023-10-01 2024-09-30 06708809 frs-bus:Director3 2023-10-01 2024-09-30 06708809 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 06708809 frs-countries:EnglandWales 2023-10-01 2024-09-30 06708809 2022-09-30 06708809 2023-09-30 06708809 2022-10-01 2023-09-30 06708809 frs-core:CurrentFinancialInstruments 2023-09-30 06708809 frs-core:Non-currentFinancialInstruments 2023-09-30 06708809 frs-core:RevaluationReserve 2023-09-30 06708809 frs-core:ShareCapital 2023-09-30 06708809 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 06708809
December Group Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06708809
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 229,841 253,839
Investment Properties 5 492,500 441,500
Investments 6 400 400
722,741 695,739
CURRENT ASSETS
Debtors 7 31,693 22,804
Cash at bank and in hand 187,498 114,555
219,191 137,359
Creditors: Amounts Falling Due Within One Year 8 (216,967 ) (161,388 )
NET CURRENT ASSETS (LIABILITIES) 2,224 (24,029 )
TOTAL ASSETS LESS CURRENT LIABILITIES 724,965 671,710
Creditors: Amounts Falling Due After More Than One Year 9 (5,361 ) (13,872 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (47,858 ) (41,108 )
NET ASSETS 671,746 616,730
CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 70,478 48,342
Profit and Loss Account 601,168 568,288
SHAREHOLDERS' FUNDS 671,746 616,730
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For the year ending 30 September 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 Profit and Loss Account.
On behalf of the board
Mr Andrew Green
Director
27 February 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
December Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06708809 . The registered office is 7 Christie Way, Manchester, M21 7QY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity
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 rent and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Revenue from Rents
Revenue from Rents is recognised when the significant risks and rewards are received; the amount of revenue can be measured reliably, it is probable that the associated econonomic benefits will flow to the entity and the costs incurred or to be incurrred in respect of the transactions can be measured reliably.
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:
Freehold Not depreciated
Leasehold Not depreciated
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 20% Straight Line Method
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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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.
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 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 October 2023 153,864 208,550 8,992 - 371,406
Additions - - - 800 800
As at 30 September 2024 153,864 208,550 8,992 800 372,206
Depreciation
As at 1 October 2023 - 112,008 5,559 - 117,567
Provided during the period - 24,136 515 147 24,798
As at 30 September 2024 - 136,144 6,074 147 142,365
Net Book Value
As at 30 September 2024 153,864 72,406 2,918 653 229,841
As at 1 October 2023 153,864 96,542 3,433 - 253,839
5. Investment Property
2024
£
Fair Value
As at 1 October 2023 441,500
Fair value adjustments 51,000
As at 30 September 2024 492,500
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6. Investments
Unlisted
£
Cost
As at 1 October 2023 400
As at 30 September 2024 400
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 400
As at 1 October 2023 400
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,986 1,665
Amounts owed by group undertakings 20,406 19,822
Other debtors 3,301 1,317
31,693 22,804
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 30,268 52
Bank loans and overdrafts 8,519 8,069
Amounts owed to group undertakings 153,250 125,850
Other creditors 3,047 1,942
Taxation and social security 21,883 25,475
216,967 161,388
The liability for Bank loans and overdrafts of £8,519 (2023 £8,069) is secured on the company's property.
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,361 13,872
The liability for bank loans and overdrafts of £5,361 (2023 £13,872) is secured on the company's property.
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