Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 12934370 R Cohen A Cross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12934370 2023-10-31 12934370 2024-10-31 12934370 2023-11-01 2024-10-31 12934370 frs-core:CurrentFinancialInstruments 2024-10-31 12934370 frs-core:ShareCapital 2024-10-31 12934370 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 12934370 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12934370 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 12934370 frs-bus:SmallEntities 2023-11-01 2024-10-31 12934370 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 12934370 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 12934370 frs-bus:Director1 2023-11-01 2024-10-31 12934370 frs-bus:Director2 2023-11-01 2024-10-31 12934370 frs-countries:EnglandWales 2023-11-01 2024-10-31 12934370 2022-10-31 12934370 2023-10-31 12934370 2022-11-01 2023-10-31 12934370 frs-core:CurrentFinancialInstruments 2023-10-31 12934370 frs-core:ShareCapital 2023-10-31 12934370 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 12934370
Spinny Nights Ltd
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12934370
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 445
Cash at bank and in hand 3,982 1,485
3,982 1,930
Creditors: Amounts Falling Due Within One Year 5 (1,312 ) (556 )
NET CURRENT ASSETS (LIABILITIES) 2,670 1,374
TOTAL ASSETS LESS CURRENT LIABILITIES 2,670 1,374
NET ASSETS 2,670 1,374
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 2,668 1,372
SHAREHOLDERS' FUNDS 2,670 1,374
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 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
R Cohen
Director
25/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Spinny Nights Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12934370 . The registered office is 150 Church Road, Watford, WD17 4QB.
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. 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. Financial Instruments
The company has only basic financial instruments.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.4. Taxation
Corporation 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 2 2
2 2
Page 2
Page 3
4. Debtors
2024 2023
£ £
Due within one year
Other debtors - 2
Corporation tax recoverable assets - 443
- 445
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 304 -
Accruals and deferred income 1,008 556
1,312 556
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3