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Registered number: 03129265
Green Spark Productions Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
March Consulting (East Anglia) Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03129265
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 566,005 358,402
566,005 358,402
CURRENT ASSETS
Stocks 6 3,328 3,328
Debtors 7 125,949 180,022
Cash at bank and in hand 217,545 89,977
346,822 273,327
Creditors: Amounts Falling Due Within One Year 8 (356,775 ) (186,157 )
NET CURRENT ASSETS (LIABILITIES) (9,953 ) 87,170
TOTAL ASSETS LESS CURRENT LIABILITIES 556,052 445,572
Creditors: Amounts Falling Due After More Than One Year 9 (26,268 ) (47,926 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (107,660 ) (67,956 )
NET ASSETS 422,124 329,690
CAPITAL AND RESERVES
Called up share capital 11 1,350 1,350
Share premium account 34,650 34,650
Profit and Loss Account 386,124 293,690
SHAREHOLDERS' FUNDS 422,124 329,690
Page 1
Page 2
For the year ending 31 October 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 Adam Clark
Director
06/06/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Green Spark Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03129265 . The registered office is 243 , Felixstowe Road, Ipswich, Suffolk, IP3 9BN.

These statutory accounts replace the original statutory accounts for the year ended 31-10-2021.They are prepared as they were at the date of the original accounts.
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. 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 the profit and loss account over its estimated economic life of .... years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. 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
Motor Vehicles 20% straight line
Fixtures & Fittings 20% straight line
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.7. 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.
2.8. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 13 (2023: 13)
13 13
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 November 2023 27,500 3,179 30,679
As at 31 October 2024 27,500 3,179 30,679
Amortisation
As at 1 November 2023 27,500 3,179 30,679
As at 31 October 2024 27,500 3,179 30,679
Net Book Value
As at 31 October 2024 - - -
As at 1 November 2023 - - -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2023 1,226,787 154,226 - 1,381,013
Additions 347,978 17,985 8,975 374,938
Disposals (20,300 ) - - (20,300 )
As at 31 October 2024 1,554,465 172,211 8,975 1,735,651
Depreciation
As at 1 November 2023 936,421 86,190 - 1,022,611
Provided during the period 130,271 17,476 1,386 149,133
Disposals (2,098 ) - - (2,098 )
As at 31 October 2024 1,064,594 103,666 1,386 1,169,646
Net Book Value
As at 31 October 2024 489,871 68,545 7,589 566,005
As at 1 November 2023 290,366 68,036 - 358,402
6. Stocks
2024 2023
£ £
Stock 3,328 3,328
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 72,272 133,934
Prepayments and accrued income 15,114 9,335
Other debtors (2) 250 250
VAT 38,313 36,503
125,949 180,022
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 18,114 17,887
Trade creditors 100,171 90,423
Bank loans and overdrafts 17,870 10,656
Other loans 22,169 19,202
Corporation tax 640 6,298
Other taxes and social security 7,569 6,235
Net wages 293 -
Accruals and deferred income 189,949 35,456
356,775 186,157
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 26,268 30,064
Bank loans - 17,862
26,268 47,926
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 18,114 17,887
Later than one year and not later than five years 26,268 30,064
44,382 47,951
44,382 47,951
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,350 1,350
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