Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 January 2025 31 January 2025 10450874 Mrs K Davis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10450874 2023-10-31 10450874 2025-01-31 10450874 2023-11-01 2025-01-31 10450874 frs-core:PlantMachinery 2025-01-31 10450874 frs-core:PlantMachinery 2023-11-01 2025-01-31 10450874 frs-core:PlantMachinery 2023-10-31 10450874 frs-core:ShareCapital 2025-01-31 10450874 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 10450874 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2025-01-31 10450874 frs-bus:FilletedAccounts 2023-11-01 2025-01-31 10450874 frs-bus:SmallEntities 2023-11-01 2025-01-31 10450874 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2025-01-31 10450874 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2025-01-31 10450874 frs-bus:Director1 2023-11-01 2025-01-31 10450874 frs-countries:EnglandWales 2023-11-01 2025-01-31 10450874 2022-10-31 10450874 2023-10-31 10450874 2022-11-01 2023-10-31 10450874 frs-core:CurrentFinancialInstruments 2023-10-31 10450874 frs-core:ShareCapital 2023-10-31 10450874 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 10450874
Little Gems Rescue Ltd
Unaudited Financial Statements
For the Period 1 November 2023 to 31 January 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10450874
31 January 2025 31 October 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,316
- 1,316
CURRENT ASSETS
Cash at bank and in hand - 48
- 48
Creditors: Amounts Falling Due Within One Year 5 (14,117 ) (15,481 )
NET CURRENT ASSETS (LIABILITIES) (14,117 ) (15,433 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,117 ) (14,117 )
NET LIABILITIES (14,117 ) (14,117 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (14,118 ) (14,118 )
SHAREHOLDERS' FUNDS (14,117) (14,117)
For the period ending 31 January 2025 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 K Davis
Director
15/07/2025
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
Little Gems Rescue Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10450874 . The registered office is 51 Cuckoo Hill, Bruton, Somerset, BA10 0AF.
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:
Plant & Machinery 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2023 4,160
Disposals (4,160 )
As at 31 January 2025 -
Depreciation
As at 1 November 2023 2,844
Disposals (2,844 )
As at 31 January 2025 -
Net Book Value
As at 31 January 2025 -
As at 1 November 2023 1,316
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
31 January 2025 31 October 2023
£ £
Trade creditors - 77
Other creditors 14,117 15,404
14,117 15,481
6. Share Capital
31 January 2025 31 October 2023
£ £
Allotted, Called up and fully paid 1 1
Page 3