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 04018833 Mr Jaron Ghani Mr David Eccles Mr Jaron Ghani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04018833 2023-09-30 04018833 2024-09-30 04018833 2023-10-01 2024-09-30 04018833 frs-core:CurrentFinancialInstruments 2024-09-30 04018833 frs-core:BetweenOneFiveYears 2024-09-30 04018833 frs-core:FurnitureFittings 2024-09-30 04018833 frs-core:FurnitureFittings 2023-10-01 2024-09-30 04018833 frs-core:FurnitureFittings 2023-09-30 04018833 frs-core:PlantMachinery 2024-09-30 04018833 frs-core:PlantMachinery 2023-10-01 2024-09-30 04018833 frs-core:PlantMachinery 2023-09-30 04018833 frs-core:WithinOneYear 2024-09-30 04018833 frs-core:CapitalRedemptionReserve 2024-09-30 04018833 frs-core:SharePremium 2024-09-30 04018833 frs-core:ShareCapital 2024-09-30 04018833 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04018833 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04018833 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04018833 frs-bus:SmallEntities 2023-10-01 2024-09-30 04018833 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04018833 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04018833 frs-bus:Director1 2023-10-01 2024-09-30 04018833 frs-bus:Director2 2023-10-01 2024-09-30 04018833 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04018833 frs-countries:EnglandWales 2023-10-01 2024-09-30 04018833 2022-09-30 04018833 2023-09-30 04018833 2022-10-01 2023-09-30 04018833 frs-core:CurrentFinancialInstruments 2023-09-30 04018833 frs-core:BetweenOneFiveYears 2023-09-30 04018833 frs-core:WithinOneYear 2023-09-30 04018833 frs-core:CapitalRedemptionReserve 2023-09-30 04018833 frs-core:SharePremium 2023-09-30 04018833 frs-core:ShareCapital 2023-09-30 04018833 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04018833
Numiko Limited
Unaudited 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: 04018833
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,519 12,612
18,519 12,612
CURRENT ASSETS
Stocks - 84,980
Debtors 5 823,289 457,090
Cash at bank and in hand 445,554 235,883
1,268,843 777,953
Creditors: Amounts Falling Due Within One Year 6 (483,623 ) (343,143 )
NET CURRENT ASSETS (LIABILITIES) 785,220 434,810
TOTAL ASSETS LESS CURRENT LIABILITIES 803,739 447,422
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,986 ) (2,986 )
NET ASSETS 798,753 444,436
CAPITAL AND RESERVES
Called up share capital 167 167
Share premium account 2,550 2,550
Capital redemption reserve 283 283
Profit and Loss Account 795,753 441,436
SHAREHOLDERS' FUNDS 798,753 444,436
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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 Jaron Ghani
Director
27 June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Numiko Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 04018833 . The registered office is Second Floor, Broderick House, 43-51 Cookridge Street, Leeds, West Yorkshire, LS2 3AW.
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, excluding discounts, rebates, value added tax and other sales taxes.
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:
Plant & machinery 25% straight line and 25% reducing balance
Fixtures & Fittings 25% straight line
2.4. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.
Deferred tax
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 42 (2023: 37)
42 37
4. Tangible Assets
Plant & machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2023 59,400 2,466 61,866
Additions 11,382 - 11,382
As at 30 September 2024 70,782 2,466 73,248
Depreciation
As at 1 October 2023 46,788 2,466 49,254
Provided during the period 5,475 - 5,475
As at 30 September 2024 52,263 2,466 54,729
Net Book Value
As at 30 September 2024 18,519 - 18,519
As at 1 October 2023 12,612 - 12,612
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 435,581 417,521
Other debtors 387,708 39,569
823,289 457,090
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 124,174 56,946
Other creditors 69,821 20,385
Taxation and social security 289,628 265,812
483,623 343,143
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7. Other Commitments
At 30 September 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £128,910. 
2024 2023
£ £
Not later than one year 46,725 46,725
Later than one year and not later than five years 82,185 128,910
128,910 175,635
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