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 08220696 Mr Jonathan Clarke Mrs Jacqueline Clarke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08220696 2023-09-30 08220696 2024-09-30 08220696 2023-10-01 2024-09-30 08220696 frs-core:CurrentFinancialInstruments 2024-09-30 08220696 frs-core:Non-currentFinancialInstruments 2024-09-30 08220696 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-30 08220696 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 08220696 frs-core:ShareCapital 2024-09-30 08220696 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08220696 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08220696 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 08220696 frs-bus:SmallEntities 2023-10-01 2024-09-30 08220696 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08220696 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08220696 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30 08220696 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30 08220696 frs-bus:Director1 2023-10-01 2024-09-30 08220696 frs-bus:Director2 2023-10-01 2024-09-30 08220696 frs-countries:EnglandWales 2023-10-01 2024-09-30 08220696 2022-09-30 08220696 2023-09-30 08220696 2022-10-01 2023-09-30 08220696 frs-core:CurrentFinancialInstruments 2023-09-30 08220696 frs-core:Non-currentFinancialInstruments 2023-09-30 08220696 frs-core:ShareCapital 2023-09-30 08220696 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 08220696 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-09-30
Registered number: 08220696
Agia Anna Investments Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
L C & J A Charge
6 Hawk Close
Waltham Abbey
Essex
EN9 3NE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08220696
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 445,000 445,000
445,000 445,000
CURRENT ASSETS
Debtors 5 75,864 81,553
Investments 6 100 100
Cash at bank and in hand 78 1,217
76,042 82,870
Creditors: Amounts Falling Due Within One Year 7 (134,253 ) (137,870 )
NET CURRENT ASSETS (LIABILITIES) (58,211 ) (55,000 )
TOTAL ASSETS LESS CURRENT LIABILITIES 386,789 390,000
Creditors: Amounts Falling Due After More Than One Year 8 (145,773 ) (150,654 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (33,582 ) (33,582 )
NET ASSETS 207,434 205,764
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Fair value reserve 10 143,164 143,164
Profit and Loss Account 63,270 61,600
SHAREHOLDERS' FUNDS 207,434 205,764
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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
Mrs Jacqueline Clarke
Director
20/06/2025
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
Agia Anna Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08220696 . The registered office is 6 Hawk Close, Waltham Abbey, Essex, EN9 3NE.
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 comprises the income generated from the letting of property.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2023: 2)
2 2
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4. Tangible Assets
Investment Properties
£
Cost
As at 1 October 2023 445,000
As at 30 September 2024 445,000
Net Book Value
As at 30 September 2024 445,000
As at 1 October 2023 445,000
The valuations of the properties were made by a director on an open market value for existing use basis.
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,150 1,150
Amounts owed by subsidiaries 74,714 80,403
75,864 81,553
6. Current Asset Investments
2024 2023
£ £
Shares in subsidiaries 100 100
The subsidiary undertaking is Clarke Estate Agents Limited, the company holding 100% of the issued share capital.
The aggregate share capital and reserves as at 30 September 2024 was ((£83,138)) and the profit for the year ended on that date for the subsidairy undertaking was £20,145
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 6,000 7,500
Corporation tax 835 1,044
Accruals and deferred income 3,168 2,076
Directors' loan accounts 124,250 127,250
134,253 137,870
Included within creditors is a loan from a director, Mr Jonathan Clarke of £124,250. This loan is interest free. There are no specific terms of repayment.
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 145,773 150,654
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Reserves
Fair Value Reserve
£
As at 1 October 2023 143,164
As at 30 September 2024 143,164
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