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 09886417 Edition Capital Directors Limited Mr Jonathan Edwards Mr Giles Napier iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09886417 2023-09-30 09886417 2024-09-30 09886417 2023-10-01 2024-09-30 09886417 frs-core:CurrentFinancialInstruments 2024-09-30 09886417 frs-core:Non-currentFinancialInstruments 2024-09-30 09886417 frs-core:ComputerEquipment 2024-09-30 09886417 frs-core:ComputerEquipment 2023-10-01 2024-09-30 09886417 frs-core:ComputerEquipment 2023-09-30 09886417 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 09886417 frs-core:OtherResidualIntangibleAssets 2024-09-30 09886417 frs-core:OtherResidualIntangibleAssets 2023-10-01 2024-09-30 09886417 frs-core:OtherResidualIntangibleAssets 2023-09-30 09886417 frs-core:SharePremium 2024-09-30 09886417 frs-core:ShareCapital 2024-09-30 09886417 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09886417 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09886417 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09886417 frs-bus:SmallEntities 2023-10-01 2024-09-30 09886417 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09886417 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09886417 frs-core:ListedExchangeTraded 2024-09-30 09886417 frs-core:ListedExchangeTraded 2023-09-30 09886417 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 09886417 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-09-30 09886417 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-09-30 09886417 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 09886417 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-09-30 09886417 frs-bus:Director1 2023-10-01 2024-09-30 09886417 frs-bus:Director2 2023-10-01 2024-09-30 09886417 frs-bus:Director3 2023-10-01 2024-09-30 09886417 frs-core:CurrentFinancialInstruments 1 2024-09-30 09886417 frs-countries:EnglandWales 2023-10-01 2024-09-30 09886417 2022-09-30 09886417 2023-09-30 09886417 2022-10-01 2023-09-30 09886417 frs-core:CurrentFinancialInstruments 2023-09-30 09886417 frs-core:Non-currentFinancialInstruments 2023-09-30 09886417 frs-core:SharePremium 2023-09-30 09886417 frs-core:ShareCapital 2023-09-30 09886417 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 09886417 frs-core:CurrentFinancialInstruments 1 2023-09-30
Registered number: 09886417
Assembled Gala Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Main Office
Assembled Gala Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Assembled Gala Ltd
Balance Sheet
As At 30 September 2024
Balance Sheet
Registered number: 09886417

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 12,600
Tangible Assets | 5 |  | 4,898 |  | 3,878
Investments | 6 |  | 70 |  | -
|  |  | 4,968 |  | 16,478
CURRENT ASSETS
Debtors | 7 | 459,589 |  | 510,118 |
Cash at bank and in hand |  | 698,421 |  | 507,189 |
|  | 1,158,010 |  | 1,017,307 |
Creditors: Amounts Falling Due Within One Year | 8 | (335,442 ) |  | (238,496 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 822,568 |  | 778,811
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 827,536 |  | 795,289
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (16,667 ) |  | (26,667 )
NET ASSETS |  |  | 810,869 |  | 768,622
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,462 |  | 1,462
Share premium account |  |  | 801,954 |  | 801,954
Profit and Loss Account |  |  | 7,453 |  | (34,794 )
SHAREHOLDERS' FUNDS |  |  | 810,869 |  | 768,622

Page 1
Page 2
Assembled Gala Ltd
Balance Sheet (continued)
As At 30 September 2024
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 Jonathan Edwards Director
20/06/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Assembled Gala Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2024
Notes to the Financial Statements
1. General Information
Assembled Gala Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09886417 . The registered office is 66a Charlotte Road, London, EC2A 3PE.
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 - Other Intangible
Other intangible assets are Goodwill. It is amortised to profit and loss account in equal instalments over its estimated economic life of 5 years.
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:

Computer Equipment | 5 Year Straight Line

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 5)
7 5
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2023 | 63,000
Disposals | (63,000 )
As at 30 September 2024 | -

...CONTINUED
Page 3
Page 4
Assembled Gala Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024

Amortisation
As at 1 October 2023 | 50,400
Provided during the period | 12,600
Disposals | (63,000 )
As at 30 September 2024 | -
Net Book Value
As at 30 September 2024 | -
As at 1 October 2023 | 12,600

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 October 2023 | 13,505
Additions | 2,552
As at 30 September 2024 | 16,057
Depreciation
As at 1 October 2023 | 9,627
Provided during the period | 1,532
As at 30 September 2024 | 11,159
Net Book Value
As at 30 September 2024 | 4,898
As at 1 October 2023 | 3,878

6. Investments

| Listed
--- | ---
| £
Cost
As at 1 October 2023 | -
Additions | 70
As at 30 September 2024 | 70
Provision
As at 1 October 2023 | -
As at 30 September 2024 | -
Net Book Value
As at 30 September 2024 | 70
As at 1 October 2023 | -

Page 4
Page 5
Assembled Gala Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024
7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 117,307 |  | 26,277
Amounts recoverable on contracts | 37,986 |  | 6,000
Prepayments and accrued income | - |  | 6,000
Other debtors | 239,104 |  | 400,045
VAT | - |  | 1,456
Directors' loan accounts | 65,192 |  | 70,340
| 459,589 |  | 510,118

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 171,862 |  | 193,775
Other taxes and social security | 7,273 |  | 27,080
VAT | 38,262 |  | -
Net wages | 796 |  | -
Other creditors < 1 year | 50,070 |  | 1,999
Accruals and deferred income | 67,179 |  | 15,642
| 335,442 |  | 238,496

9. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
COVID-19 bounce back loan | 16,667 |  | 26,667

10. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,462 |  | 1,462

Page 5