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 07290027 Mr P J Fruin Mrs W M Fruin Mr P J Fruin true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07290027 2023-09-30 07290027 2024-09-30 07290027 2023-10-01 2024-09-30 07290027 frs-core:CurrentFinancialInstruments 2024-09-30 07290027 frs-core:ComputerEquipment 2024-09-30 07290027 frs-core:ComputerEquipment 2023-10-01 2024-09-30 07290027 frs-core:ComputerEquipment 2023-09-30 07290027 frs-core:ShareCapital 2024-09-30 07290027 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 07290027 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07290027 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 07290027 frs-bus:SmallEntities 2023-10-01 2024-09-30 07290027 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07290027 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 07290027 1 2023-10-01 2024-09-30 07290027 frs-bus:Director1 2023-10-01 2024-09-30 07290027 frs-bus:Director2 2023-10-01 2024-09-30 07290027 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 07290027 frs-countries:EnglandWales 2023-10-01 2024-09-30 07290027 2022-09-30 07290027 2023-09-30 07290027 2022-10-01 2023-09-30 07290027 frs-core:CurrentFinancialInstruments 2023-09-30 07290027 frs-core:ShareCapital 2023-09-30 07290027 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 07290027
Top Drawer Executive Resourcing Limited
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07290027
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 538 717
538 717
CURRENT ASSETS
Debtors 5 13,276 1,682
Cash at bank and in hand 998 8,281
14,274 9,963
Creditors: Amounts Falling Due Within One Year 6 (14,644 ) (10,527 )
NET CURRENT ASSETS (LIABILITIES) (370 ) (564 )
TOTAL ASSETS LESS CURRENT LIABILITIES 168 153
NET ASSETS 168 153
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 68 53
SHAREHOLDERS' FUNDS 168 153
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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
Mr P J Fruin
Director
Mrs W M Fruin
Director
19 June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Top Drawer Executive Resourcing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07290027 . The registered office is 3 Avebury Close, Horsham, West Sussex, RH12 5JY.
The company's principal activity continues to be that of recruitment consultancy.
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.
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. 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 25% Reducing balance
2.4. Cash and Cash Equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
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 years 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.
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.
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2.6. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2023 1,808
As at 30 September 2024 1,808
Depreciation
As at 1 October 2023 1,091
Provided during the period 179
As at 30 September 2024 1,270
Net Book Value
As at 30 September 2024 538
As at 1 October 2023 717
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,013 -
Other debtors 8,263 1,682
13,276 1,682
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 3,217 3,321
Taxation and social security 11,427 7,206
14,644 10,527
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7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included in other debtors due within one year is a loan to the directors, Mr P J Fruin and Mrs W M Fruin amounting to £8,263 (2023 - £1,682). The loan was repaid within 9 months of the year end.
9. Controlling Parties
The company was controlled throughout the current and previous period by its directors, Mr P J Fruin and
Mrs W M Fruin, by virtue of the fact that between them they own all of the company's ordinary issued
share capital.
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