Acorah Software Products - Accounts Production 16.4.660 false true 31 January 2024 1 February 2023 false 1 February 2024 31 December 2024 31 December 2024 11182843 Mr Justin Long Mr Darren Long iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11182843 2024-01-31 11182843 2024-12-31 11182843 2024-02-01 2024-12-31 11182843 frs-core:CurrentFinancialInstruments 2024-12-31 11182843 frs-core:Non-currentFinancialInstruments 2024-12-31 11182843 frs-core:ComputerEquipment 2024-12-31 11182843 frs-core:ComputerEquipment 2024-02-01 2024-12-31 11182843 frs-core:ComputerEquipment 2024-01-31 11182843 frs-core:FurnitureFittings 2024-12-31 11182843 frs-core:FurnitureFittings 2024-02-01 2024-12-31 11182843 frs-core:FurnitureFittings 2024-01-31 11182843 frs-core:MotorVehicles 2024-12-31 11182843 frs-core:MotorVehicles 2024-02-01 2024-12-31 11182843 frs-core:MotorVehicles 2024-01-31 11182843 frs-core:OtherReservesSubtotal 2024-12-31 11182843 frs-core:ShareCapital 2024-12-31 11182843 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11182843 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2024-12-31 11182843 frs-bus:FilletedAccounts 2024-02-01 2024-12-31 11182843 frs-bus:SmallEntities 2024-02-01 2024-12-31 11182843 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2024-12-31 11182843 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2024-12-31 11182843 frs-bus:Director1 2024-02-01 2024-12-31 11182843 frs-bus:Director2 2024-02-01 2024-12-31 11182843 frs-countries:EnglandWales 2024-02-01 2024-12-31 11182843 2023-01-31 11182843 2024-01-31 11182843 2023-02-01 2024-01-31 11182843 frs-core:CurrentFinancialInstruments 2024-01-31 11182843 frs-core:Non-currentFinancialInstruments 2024-01-31 11182843 frs-core:OtherReservesSubtotal 2024-01-31 11182843 frs-core:ShareCapital 2024-01-31 11182843 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 11182843 frs-core:Non-currentFinancialInstruments 1 2024-01-31
Registered number: 11182843
LINK-FORCE LTD
Unaudited Financial Statements
For the Period 1 February 2024 to 31 December 2024
Crystal Tax Consultancy Ltd
Adam House
7-10 Adam Street
London
London
WC2N 6AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11182843
31 December 2024 31 January 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 188,783 163,072
188,783 163,072
CURRENT ASSETS
Debtors 5 671,601 981,326
Cash at bank and in hand 103,517 100,427
775,118 1,081,753
Creditors: Amounts Falling Due Within One Year 6 (154,229 ) (591,687 )
NET CURRENT ASSETS (LIABILITIES) 620,889 490,066
TOTAL ASSETS LESS CURRENT LIABILITIES 809,672 653,138
Creditors: Amounts Falling Due After More Than One Year 7 (188,975 ) (235,348 )
NET ASSETS 620,697 417,790
CAPITAL AND RESERVES
Called up share capital 8 100 100
Other reserves 218,532 89,065
Profit and Loss Account 402,065 328,625
SHAREHOLDERS' FUNDS 620,697 417,790
Page 1
Page 2
For the period ending 31 December 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 Justin Long
Director
21st July 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
LINK-FORCE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11182843 . The registered office is Crystal Tax Consultancy Ltd Adam House, 7-10 Adam Street, London, WC2N 6AA.
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.
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:
Motor Vehicles Straight-line depreciation
Fixtures & Fittings Straight-line depreciation
Computer Equipment Straight-line depreciation
2.4. 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.
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 assets reflect 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 period was: 7 (2024: 3)
7 3
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 157,250 7,450 5,000 169,700
Additions 112,995 - - 112,995
Disposals (56,500 ) - - (56,500 )
As at 31 December 2024 213,745 7,450 5,000 226,195
Depreciation
As at 1 February 2024 6,290 198 140 6,628
Provided during the period 30,535 149 100 30,784
As at 31 December 2024 36,825 347 240 37,412
Net Book Value
As at 31 December 2024 176,920 7,103 4,760 188,783
As at 1 February 2024 150,960 7,252 4,860 163,072
5. Debtors
31 December 2024 31 January 2024
£ £
Due within one year
Trade debtors 464,425 781,526
Prepayments and accrued income - (16,167 )
Other debtors 200,894 226,146
VAT - 27,526
665,319 1,019,031
Due after more than one year
Other debtors 6,282 (37,705 )
671,601 981,326
6. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 January 2024
£ £
Trade creditors 228 19,461
Bank loans and overdrafts 13,830 463,786
Corporation tax 58,015 108,440
VAT 21,190 -
Other creditors 29,867 -
Directors' loan accounts 31,099 -
154,229 591,687
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2024 31 January 2024
£ £
Bank loans 287,810 (19,763 )
Other loans (98,835 ) 166,468
Other creditors (1) - 88,643
188,975 235,348
8. Share Capital
31 December 2024 31 January 2024
£ £
Allotted, Called up and fully paid 100 100
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