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 09776165 Mr Christopher Cox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09776165 2023-09-30 09776165 2024-09-30 09776165 2023-10-01 2024-09-30 09776165 frs-core:CurrentFinancialInstruments 2024-09-30 09776165 frs-core:Non-currentFinancialInstruments 2024-09-30 09776165 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 09776165 frs-core:NetGoodwill 2024-09-30 09776165 frs-core:NetGoodwill 2023-10-01 2024-09-30 09776165 frs-core:NetGoodwill 2023-09-30 09776165 frs-core:OtherResidualIntangibleAssets 2024-09-30 09776165 frs-core:OtherResidualIntangibleAssets 2023-09-30 09776165 frs-core:PlantMachinery 2024-09-30 09776165 frs-core:PlantMachinery 2023-10-01 2024-09-30 09776165 frs-core:PlantMachinery 2023-09-30 09776165 frs-core:ShareCapital 2024-09-30 09776165 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09776165 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09776165 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09776165 frs-bus:SmallEntities 2023-10-01 2024-09-30 09776165 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09776165 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09776165 frs-bus:Director1 2023-10-01 2024-09-30 09776165 frs-core:CurrentFinancialInstruments 1 2024-09-30 09776165 frs-countries:EnglandWales 2023-10-01 2024-09-30 09776165 2022-09-30 09776165 2023-09-30 09776165 2022-10-01 2023-09-30 09776165 frs-core:CurrentFinancialInstruments 2023-09-30 09776165 frs-core:Non-currentFinancialInstruments 2023-09-30 09776165 frs-core:ShareCapital 2023-09-30 09776165 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 09776165 frs-core:CurrentFinancialInstruments 1 2023-09-30
Registered number: 09776165
Gradior Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
A2G Accountants Ltd
The Courtyard
Oakwood Park Business Centre
Fountains Road Bishop Thornton
Harrogate, North Yorkshire
HG3 3BF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09776165
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 101,439 101,439
Tangible Assets 5 19,107 20,946
120,546 122,385
CURRENT ASSETS
Stocks 6 2,320 1,895
Debtors 7 42,100 20,300
Cash at bank and in hand 375 1,190
44,795 23,385
Creditors: Amounts Falling Due Within One Year 8 (44,993 ) (56,643 )
NET CURRENT ASSETS (LIABILITIES) (198 ) (33,258 )
TOTAL ASSETS LESS CURRENT LIABILITIES 120,348 89,127
Creditors: Amounts Falling Due After More Than One Year 9 (9,327 ) (20,040 )
NET ASSETS 111,021 69,087
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 110,921 68,987
SHAREHOLDERS' FUNDS 111,021 69,087
Page 1
Page 2
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 Profit and Loss Account.
On behalf of the board
Mr Christopher Cox
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
Gradior Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09776165 . The registered office is The Courtyard, Oakwood Park Business Centre, Fountains Road, Bishop Thornton, Harrogate, North Yorkshire , HG3 3BF.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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 .5... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. 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:
Plant & Machinery 25% Reducing balance
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. 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.
...CONTINUED
Page 3
Page 4
2.7. Taxation - continued
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: 7 (2023: 7)
7 7
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 October 2023 25,000 101,439 126,439
As at 30 September 2024 25,000 101,439 126,439
Amortisation
As at 1 October 2023 25,000 - 25,000
As at 30 September 2024 25,000 - 25,000
Net Book Value
As at 30 September 2024 - 101,439 101,439
As at 1 October 2023 - 101,439 101,439
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 54,329
Additions 1,533
As at 30 September 2024 55,862
Depreciation
As at 1 October 2023 33,383
Provided during the period 3,372
As at 30 September 2024 36,755
Net Book Value
As at 30 September 2024 19,107
As at 1 October 2023 20,946
6. Stocks
2024 2023
£ £
Materials 2,320 1,895
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 7,900 15,200
Other debtors (1) 34,100 5,000
Called up share capital not paid 100 100
42,100 20,300
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 31 30
Corporation tax 26,346 16,366
Other taxes and social security 4,888 7,815
Pension scheme 290 273
Accruals and deferred income 2,955 3,167
Director's loan account 10,483 28,992
44,993 56,643
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,327 20,040
10. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
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