Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 September 2022 false 1 January 2024 31 December 2024 31 December 2024 04502096 Mr Gregg Lawrence Ms Jenny Forage Ms Jenny Forage iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04502096 2023-12-31 04502096 2024-12-31 04502096 2024-01-01 2024-12-31 04502096 frs-core:CurrentFinancialInstruments 2024-12-31 04502096 frs-core:ComputerEquipment 2024-12-31 04502096 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04502096 frs-core:ComputerEquipment 2023-12-31 04502096 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 04502096 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 04502096 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 04502096 frs-core:PlantMachinery 2024-12-31 04502096 frs-core:PlantMachinery 2024-01-01 2024-12-31 04502096 frs-core:PlantMachinery 2023-12-31 04502096 frs-core:CapitalRedemptionReserve 2024-12-31 04502096 frs-core:SharePremium 2024-12-31 04502096 frs-core:ShareCapital 2024-12-31 04502096 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04502096 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04502096 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04502096 frs-bus:SmallEntities 2024-01-01 2024-12-31 04502096 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04502096 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04502096 frs-bus:Director1 2024-01-01 2024-12-31 04502096 frs-bus:Director2 2024-01-01 2024-12-31 04502096 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 04502096 1 2024-01-01 2024-12-31 04502096 frs-countries:EnglandWales 2024-01-01 2024-12-31 04502096 2022-08-31 04502096 2023-12-31 04502096 2022-09-01 2023-12-31 04502096 frs-core:CurrentFinancialInstruments 2023-12-31 04502096 frs-core:CapitalRedemptionReserve 2023-12-31 04502096 frs-core:SharePremium 2023-12-31 04502096 frs-core:ShareCapital 2023-12-31 04502096 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 04502096 1 2022-09-01 2023-12-31
Registered number: 04502096
Yoyo Design Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04502096
31 December 2024 31 December 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,333 25,334
5,333 25,334
CURRENT ASSETS
Debtors 5 121,475 223,717
Cash at bank and in hand 603,505 562,657
724,980 786,374
Creditors: Amounts Falling Due Within One Year 6 (190,248 ) (242,514 )
NET CURRENT ASSETS (LIABILITIES) 534,732 543,860
TOTAL ASSETS LESS CURRENT LIABILITIES 540,065 569,194
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,419 ) (2,419 )
NET ASSETS 538,646 566,775
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium account 24,500 24,500
Capital redemption reserve 1,000 1,000
Profit and Loss Account 512,146 540,275
SHAREHOLDERS' FUNDS 538,646 566,775
Page 1
Page 2
For the year ending 31 December 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 Gregg Lawrence
Director
Ms Jenny Forage
Director
6 June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Yoyo Design Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 04502096 . The registered office is Town Hall, Civic Way, Tunbridge Wells,, Kent, England, TN1 1XR.
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 value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can 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:
Improvement to property 2% straight line
Plant and machinery 15% reducing balance
Computer equipment 25% straight line
2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.5. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
 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 asset reflects 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.
Page 3
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
31 December 2024 31 December 2023
Average number of employees, including directors, during the year 20 23
20 23
4. Tangible Assets
Land & Property
Improvement to property Plant and machinery Computer equipment Total
£ £ £ £
Cost
As at 1 January 2024 15,930 64,224 64,469 144,623
Disposals (15,930 ) (40,181 ) (873 ) (56,984 )
As at 31 December 2024 - 24,043 63,596 87,639
Depreciation
As at 1 January 2024 3,549 57,759 57,981 119,289
Provided during the period 2,269 1,995 1,556 5,820
Disposals (5,818 ) (36,951 ) (34 ) (42,803 )
As at 31 December 2024 - 22,803 59,503 82,306
Net Book Value
As at 31 December 2024 - 1,240 4,093 5,333
As at 1 January 2024 12,381 6,465 6,488 25,334
5. Debtors
31 December 2024 31 December 2023
as restated
£ £
Due within one year
Trade debtors 106,531 105,225
Other debtors 14,944 118,492
121,475 223,717
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
as restated
£ £
Trade creditors 4,643 18,857
Other creditors 57,341 68,998
Taxation and social security 128,264 154,659
190,248 242,514
Page 5