Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 06340440 Mrs Karen Malin Mr Benjamin Malin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06340440 2024-02-29 06340440 2025-02-28 06340440 2024-03-01 2025-02-28 06340440 frs-core:CurrentFinancialInstruments 2025-02-28 06340440 frs-core:ComputerEquipment 2025-02-28 06340440 frs-core:ComputerEquipment 2024-03-01 2025-02-28 06340440 frs-core:ComputerEquipment 2024-02-29 06340440 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-01 2025-02-28 06340440 frs-core:FurnitureFittings 2025-02-28 06340440 frs-core:FurnitureFittings 2024-03-01 2025-02-28 06340440 frs-core:FurnitureFittings 2024-02-29 06340440 frs-core:NetGoodwill 2025-02-28 06340440 frs-core:NetGoodwill 2024-03-01 2025-02-28 06340440 frs-core:NetGoodwill 2024-02-29 06340440 frs-core:OtherResidualIntangibleAssets 2025-02-28 06340440 frs-core:OtherResidualIntangibleAssets 2024-02-29 06340440 frs-core:ShareCapital 2025-02-28 06340440 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 06340440 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 06340440 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 06340440 frs-bus:SmallEntities 2024-03-01 2025-02-28 06340440 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 06340440 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 06340440 frs-bus:Director1 2024-03-01 2025-02-28 06340440 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 06340440 frs-countries:EnglandWales 2024-03-01 2025-02-28 06340440 2023-02-28 06340440 2024-02-29 06340440 2023-03-01 2024-02-29 06340440 frs-core:CurrentFinancialInstruments 2024-02-29 06340440 frs-core:ShareCapital 2024-02-29 06340440 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 06340440
Thegiconsultant.Com Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
CCF Accountancy Limited
Chartered Certified Accountants & Chartered Tax Advisers
20 Victoria Avenue
Harrogate
HG1 5QY
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06340440
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,095 7,717
4,095 7,717
CURRENT ASSETS
Debtors 6 5,992 7,921
Cash at bank and in hand 21,924 27,515
27,916 35,436
Creditors: Amounts Falling Due Within One Year 7 (11,134 ) (13,337 )
NET CURRENT ASSETS (LIABILITIES) 16,782 22,099
TOTAL ASSETS LESS CURRENT LIABILITIES 20,877 29,816
NET ASSETS 20,877 29,816
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 20,875 29,814
SHAREHOLDERS' FUNDS 20,877 29,816
For the year ending 28 February 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 Karen Malin
Director
13/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Thegiconsultant.Com Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06340440 . The registered office is 8 Aire Lofts, Happy Walk, Leeds, LS9 8FX.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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% straight line
Computer Equipment 33.33% straight line
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 year 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 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.
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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 March 2024 10,000 1,000 11,000
As at 28 February 2025 10,000 1,000 11,000
Amortisation
As at 1 March 2024 10,000 1,000 11,000
As at 28 February 2025 10,000 1,000 11,000
Net Book Value
As at 28 February 2025 - - -
As at 1 March 2024 - - -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 March 2024 8,274 10,931 19,205
Additions 108 150 258
As at 28 February 2025 8,382 11,081 19,463
Depreciation
As at 1 March 2024 2,761 8,727 11,488
Provided during the period 2,050 1,830 3,880
As at 28 February 2025 4,811 10,557 15,368
Net Book Value
As at 28 February 2025 3,571 524 4,095
As at 1 March 2024 5,513 2,204 7,717
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,041 1,998
Other debtors 3,951 5,923
5,992 7,921
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,052 259
Other creditors 1,155 797
Taxation and social security 8,927 12,281
11,134 13,337
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4