Acorah Software Products - Accounts Production 16.3.350 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08804447 Mr Mark Alper Mrs Manuela Rathaus-Alper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08804447 2023-12-31 08804447 2024-12-31 08804447 2024-01-01 2024-12-31 08804447 frs-core:CurrentFinancialInstruments 2024-12-31 08804447 frs-core:Non-currentFinancialInstruments 2024-12-31 08804447 frs-core:ComputerEquipment 2024-12-31 08804447 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08804447 frs-core:ComputerEquipment 2023-12-31 08804447 frs-core:FurnitureFittings 2024-12-31 08804447 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08804447 frs-core:FurnitureFittings 2023-12-31 08804447 frs-core:ShareCapital 2024-12-31 08804447 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08804447 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08804447 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08804447 frs-bus:SmallEntities 2024-01-01 2024-12-31 08804447 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08804447 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08804447 frs-bus:Director1 2024-01-01 2024-12-31 08804447 frs-bus:Director2 2024-01-01 2024-12-31 08804447 frs-countries:EnglandWales 2024-01-01 2024-12-31 08804447 2022-12-31 08804447 2023-12-31 08804447 2023-01-01 2023-12-31 08804447 frs-core:CurrentFinancialInstruments 2023-12-31 08804447 frs-core:Non-currentFinancialInstruments 2023-12-31 08804447 frs-core:ShareCapital 2023-12-31 08804447 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08804447
ALT Equities Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Brindley Goldstein Limited
Chartered Accountants
103 High Street
Waltham Cross
EN8 7AN
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08804447
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,125 27,035
21,125 27,035
CURRENT ASSETS
Debtors 5 528,200 375,700
Cash at bank and in hand 58,109 94,688
586,309 470,388
Creditors: Amounts Falling Due Within One Year 6 (228,844 ) (611,721 )
NET CURRENT ASSETS (LIABILITIES) 357,465 (141,333 )
TOTAL ASSETS LESS CURRENT LIABILITIES 378,590 (114,298 )
Creditors: Amounts Falling Due After More Than One Year 7 (2,626 ) (8,542 )
NET ASSETS/(LIABILITIES) 375,964 (122,840 )
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 375,764 (123,040 )
SHAREHOLDERS' FUNDS 375,964 (122,840)
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 Mark Alper
Director
11th 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
ALT Equities Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08804447 . The registered office is 103 High Street, Waltham Cross, EN8 7AN.
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. Going Concern Disclosure
The director continues to adopt the going concern basis in preparing the financial statements as he will support the company and believes the company will continue in operation for the foreseeable future.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Fixtures & Fittings 10% straight line
Computer Equipment 33 1/3% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: NIL)
2 -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 48,060 11,360 59,420
Additions - 2,721 2,721
As at 31 December 2024 48,060 14,081 62,141
Depreciation
As at 1 January 2024 25,570 6,815 32,385
Provided during the period 4,806 3,825 8,631
As at 31 December 2024 30,376 10,640 41,016
Net Book Value
As at 31 December 2024 17,684 3,441 21,125
As at 1 January 2024 22,490 4,545 27,035
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 116,000 -
Other debtors 412,200 375,700
528,200 375,700
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 6,716 6,716
Other taxes and social security 84 -
VAT 116,596 544
Other creditors 30,000 570,000
Directors' loan accounts 75,448 34,461
228,844 611,721
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,626 8,542
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
9. Related Party Transactions
The company was under the control of Mark Alper throughout the current year. Mark Alper is personally interested in 100% of the company's Class A ordinary shares. In addition, his wife Manuela Rathaus-Alper is in control of 100% of the company's Class B ordinary shares.
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