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 09961296 Mrs Bonnie Thorne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09961296 2024-01-31 09961296 2025-01-31 09961296 2024-02-01 2025-01-31 09961296 frs-core:CurrentFinancialInstruments 2025-01-31 09961296 frs-core:ComputerEquipment 2025-01-31 09961296 frs-core:ComputerEquipment 2024-02-01 2025-01-31 09961296 frs-core:ComputerEquipment 2024-01-31 09961296 frs-core:FurnitureFittings 2025-01-31 09961296 frs-core:FurnitureFittings 2024-02-01 2025-01-31 09961296 frs-core:FurnitureFittings 2024-01-31 09961296 frs-core:ShareCapital 2025-01-31 09961296 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09961296 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09961296 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 09961296 frs-bus:SmallEntities 2024-02-01 2025-01-31 09961296 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09961296 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 09961296 frs-bus:Director1 2024-02-01 2025-01-31 09961296 frs-bus:Director1 2024-01-31 09961296 frs-bus:Director1 2025-01-31 09961296 frs-countries:EnglandWales 2024-02-01 2025-01-31 09961296 2023-01-31 09961296 2024-01-31 09961296 2023-02-01 2024-01-31 09961296 frs-core:CurrentFinancialInstruments 2024-01-31 09961296 frs-core:ShareCapital 2024-01-31 09961296 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 09961296
BP19 Consulting Ltd
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: 09961296
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,636 2,004
1,636 2,004
CURRENT ASSETS
Stocks 5 - 2,652
Debtors 6 75,114 45,661
Cash at bank and in hand 3,465 7,700
78,579 56,013
Creditors: Amounts Falling Due Within One Year 7 (42,751 ) (37,066 )
NET CURRENT ASSETS (LIABILITIES) 35,828 18,947
TOTAL ASSETS LESS CURRENT LIABILITIES 37,464 20,951
PROVISIONS FOR LIABILITIES
Deferred Taxation (390 ) (458 )
NET ASSETS 37,074 20,493
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 37,073 20,492
SHAREHOLDERS' FUNDS 37,074 20,493
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 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
Mrs Bonnie Thorne
Director
09/06/2025
The notes on pages 2 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
BP19 Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09961296 . The registered office is 9a Towngate Thurlstone, Sheffield, South Yorkshire, S36 9RH.
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.
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:
Fixtures & Fittings 25% on reducing balance and 50% on cost
Computer Equipment 25% on reducing balance and 50% on cost
2.4. 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.
2.5. 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: 1 (2024: 1)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 537 4,327 4,864
Additions - 179 179
As at 31 January 2025 537 4,506 5,043
Depreciation
As at 1 February 2024 283 2,577 2,860
Provided during the period 63 484 547
As at 31 January 2025 346 3,061 3,407
Net Book Value
As at 31 January 2025 191 1,445 1,636
As at 1 February 2024 254 1,750 2,004
5. Stocks
2025 2024
£ £
Work in progress - 2,652
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,492 3,600
Other debtors 61,622 42,061
75,114 45,661
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 766 736
Taxation and social security 41,985 36,330
42,751 37,066
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mrs Bonnie Thorne 41,963 103,699 98,351 - 47,311
The above loan is unsecured, interest free and repayable on demand.
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