Acorah Software Products - Accounts Production 16.4.675 false true false 20 February 2024 28 February 2025 28 February 2025 15505569 Mr David Herbert Mr Laura Herbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15505569 2024-02-19 15505569 2025-02-28 15505569 2024-02-20 2025-02-28 15505569 frs-core:CurrentFinancialInstruments 2025-02-28 15505569 frs-core:ComputerEquipment 2025-02-28 15505569 frs-core:ComputerEquipment 2024-02-20 2025-02-28 15505569 frs-core:ComputerEquipment 2024-02-19 15505569 frs-core:ShareCapital 2025-02-28 15505569 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 15505569 frs-bus:PrivateLimitedCompanyLtd 2024-02-20 2025-02-28 15505569 frs-bus:FilletedAccounts 2024-02-20 2025-02-28 15505569 frs-bus:SmallEntities 2024-02-20 2025-02-28 15505569 frs-bus:AuditExempt-NoAccountantsReport 2024-02-20 2025-02-28 15505569 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-20 2025-02-28 15505569 frs-bus:Director1 2024-02-20 2025-02-28 15505569 frs-bus:Director2 2024-02-20 2025-02-28 15505569 frs-countries:EnglandWales 2024-02-20 2025-02-28
Registered number: 15505569
BOOKS BOOST BUSINESS LTD
Unaudited Financial Statements
For the Period 20 February 2024 to 28 February 2025
ENTEGRIX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15505569
28 February 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 467
467
CURRENT ASSETS
Debtors 5 20,001
Cash at bank and in hand 56
20,057
Creditors: Amounts Falling Due Within One Year 6 (7,268 )
NET CURRENT ASSETS (LIABILITIES) 12,789
TOTAL ASSETS LESS CURRENT LIABILITIES 13,256
NET ASSETS 13,256
CAPITAL AND RESERVES
Called up share capital 7 20,000
Profit and Loss Account (6,744 )
SHAREHOLDERS' FUNDS 13,256
For the period ending 28 February 2025 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 David Herbert
Director
22/07/2025
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
BOOKS BOOST BUSINESS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15505569 . The registered office is 71-75 Shelton Street, Covent Garden, London, United Kingdom, WC2H 9JQ.
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:
Computer Equipment Straight Line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Computer Equipment
£
Cost
As at 20 February 2024 495
As at 28 February 2025 495
Depreciation
As at 20 February 2024 -
Provided during the period 28
As at 28 February 2025 28
Net Book Value
As at 28 February 2025 467
As at 20 February 2024 495
Page 2
Page 3
5. Debtors
28 February 2025
£
Due within one year
Other debtors 20,001
6. Creditors: Amounts Falling Due Within One Year
28 February 2025
£
Other creditors 7,268
7. Share Capital
28 February 2025
£
Called Up Share Capital not Paid 20,000
Amount of Allotted, Called Up Share Capital 20,000
Page 3