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 04281165 Mr Christopher Barber iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04281165 2023-09-30 04281165 2024-09-30 04281165 2023-10-01 2024-09-30 04281165 frs-core:CurrentFinancialInstruments 2024-09-30 04281165 frs-core:Non-currentFinancialInstruments 2024-09-30 04281165 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04281165 frs-bus:CompanyLimitedByGuarantee 2023-10-01 2024-09-30 04281165 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04281165 frs-bus:SmallEntities 2023-10-01 2024-09-30 04281165 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04281165 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04281165 frs-bus:Director1 2023-10-01 2024-09-30 04281165 frs-countries:EnglandWales 2023-10-01 2024-09-30 04281165 2022-09-30 04281165 2023-09-30 04281165 2022-10-01 2023-09-30 04281165 frs-core:CurrentFinancialInstruments 2023-09-30 04281165 frs-core:Non-currentFinancialInstruments 2023-09-30 04281165 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04281165
I.S.S.E.T. (Training) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Able Consulting Services ltd
2 Fernicourt Penylan
Cardiff
CF23 9BU
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 04281165
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 89,490 73,760
Cash at bank and in hand 2,767 12,025
92,257 85,785
Creditors: Amounts Falling Due Within One Year 5 (408,979 ) (171,235 )
NET CURRENT ASSETS (LIABILITIES) (316,722 ) (85,450 )
TOTAL ASSETS LESS CURRENT LIABILITIES (316,722 ) (85,450 )
Creditors: Amounts Falling Due After More Than One Year 6 (10,800 ) (20,000 )
NET LIABILITIES (327,522 ) (105,450 )
Income and Expenditure Account (327,522 ) (105,450 )
MEMBERS' FUNDS (327,522) (105,450)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income and Expenditure Account.
On behalf of the board
Mr Christopher Barber
Director
30/05/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
I.S.S.E.T. (Training) Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 04281165 . The registered office is Gordon Down Accountants Temple Court, 13a Cathedral Road, Cardiff, CF11 9HA.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Debtors
2024 2023
£ £
Due within one year
Other debtors 89,490 73,760
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,978 10,000
Other creditors 398,001 161,235
408,979 171,235
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 10,800 20,000
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 2