Acorah Software Products - Accounts Production 16.4.675 false true true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 13511133 Mrs Sarah Mussellwhite iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13511133 2023-07-31 13511133 2024-07-31 13511133 2023-08-01 2024-07-31 13511133 frs-core:CurrentFinancialInstruments 2024-07-31 13511133 frs-core:ComputerEquipment 2024-07-31 13511133 frs-core:ComputerEquipment 2023-08-01 2024-07-31 13511133 frs-core:ComputerEquipment 2023-07-31 13511133 frs-core:PlantMachinery 2024-07-31 13511133 frs-core:PlantMachinery 2023-08-01 2024-07-31 13511133 frs-core:PlantMachinery 2023-07-31 13511133 frs-core:ShareCapital 2024-07-31 13511133 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 13511133 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 13511133 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 13511133 frs-bus:SmallEntities 2023-08-01 2024-07-31 13511133 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 13511133 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 13511133 frs-bus:Director1 2023-08-01 2024-07-31 13511133 frs-countries:EnglandWales 2023-08-01 2024-07-31 13511133 2022-07-31 13511133 2023-07-31 13511133 2022-08-01 2023-07-31 13511133 frs-core:CurrentFinancialInstruments 2023-07-31 13511133 frs-core:ShareCapital 2023-07-31 13511133 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 13511133
Pie & Piper Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13511133
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,458 1,077
1,458 1,077
CURRENT ASSETS
Stocks 5 386 -
Debtors 6 4,646 5,167
Cash at bank and in hand 633 208
5,665 5,375
Creditors: Amounts Falling Due Within One Year 7 (11,890 ) (1,038 )
NET CURRENT ASSETS (LIABILITIES) (6,225 ) 4,337
TOTAL ASSETS LESS CURRENT LIABILITIES (4,767 ) 5,414
NET (LIABILITIES)/ASSETS (4,767 ) 5,414
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account (4,768 ) 5,413
SHAREHOLDERS' FUNDS (4,767) 5,414
Page 1
Page 2
For the year ending 31 July 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 her 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
Mrs Sarah Mussellwhite
Director
29 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
Pie & Piper Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 13511133 . The registered office is Unit 9 Unit 9, Paxton Business Centre, Salisbury, Wiltshire, SP2 7YR.
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. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.4. 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 and machinery 25% straight line
Computer equipment 25% straight line
2.5. Stocks and Work in Progress
Stock
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. 
2.6. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.7. 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.
...CONTINUED
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2.7. Taxation - continued
Deferred tax 
Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually. 
3. Average Number of Employees
Average number of employees, including directors, during the period was : 2 (2023: 2)
2 2
4. Tangible Assets
Plant and machinery Computer equipment Total
£ £ £
Cost
As at 1 August 2023 1,230 256 1,486
Additions 798 - 798
As at 31 July 2024 2,028 256 2,284
Depreciation
As at 1 August 2023 364 45 409
Provided during the period 332 85 417
As at 31 July 2024 696 130 826
Net Book Value
As at 31 July 2024 1,332 126 1,458
As at 1 August 2023 866 211 1,077
5. Stocks
2024 2023
£ £
Stock 386 -
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 4,646 5,167
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 50 120
Other creditors 11,000 -
Taxation and social security 840 918
11,890 1,038
8. Directors Advances, Credits and Guarantees
Included within Debtors is a loan to the director. The balance at the year end was £4,646 (2022: £5,167).
The above loan is unsecured, interest free and repayable on demand.
9. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 10,140 -
The dividend was paid unknowingly and the Director undertakes to make no further distribution until such time as there are reserves available for the purpose.
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