Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 11698037 Mrs R E Breazu Ms R E Breazu true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11698037 2023-11-30 11698037 2024-11-30 11698037 2023-12-01 2024-11-30 11698037 frs-core:CurrentFinancialInstruments 2024-11-30 11698037 frs-core:ComputerEquipment 2024-11-30 11698037 frs-core:ComputerEquipment 2023-12-01 2024-11-30 11698037 frs-core:ComputerEquipment 2023-11-30 11698037 frs-core:ShareCapital 2024-11-30 11698037 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11698037 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11698037 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 11698037 frs-bus:SmallEntities 2023-12-01 2024-11-30 11698037 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11698037 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 11698037 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30 11698037 frs-bus:OrdinaryShareClass1 2024-11-30 11698037 1 2023-12-01 2024-11-30 11698037 frs-bus:Director1 2023-12-01 2024-11-30 11698037 frs-countries:EnglandWales 2023-12-01 2024-11-30 11698037 2022-11-30 11698037 2023-11-30 11698037 2022-12-01 2023-11-30 11698037 frs-core:CurrentFinancialInstruments 2023-11-30 11698037 frs-core:ShareCapital 2023-11-30 11698037 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11698037 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30
Registered number: 11698037
Ramona Breazu Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
E Johnson & Associates Ltd
637 Green Lanes
London
N8 0RE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11698037
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 290 387
290 387
CURRENT ASSETS
Stocks 5 2,000 -
Debtors 6 450 -
Cash at bank and in hand 2,161 996
4,611 996
Creditors: Amounts Falling Due Within One Year 7 (3,862 ) (685 )
NET CURRENT ASSETS (LIABILITIES) 749 311
TOTAL ASSETS LESS CURRENT LIABILITIES 1,039 698
NET ASSETS 1,039 698
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,038 697
SHAREHOLDERS' FUNDS 1,039 698
For the year ending 30 November 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 R E Breazu
Director
29th July 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
Ramona Breazu Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11698037 . The registered office is 11 Lime Grove, Sidcup, DA15 8PH.
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 25% on reducing balance
2.4. 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.
2.5. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: NIL)
1 -
Page 2
Page 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2023 688
As at 30 November 2024 688
Depreciation
As at 1 December 2023 301
Provided during the period 97
As at 30 November 2024 398
Net Book Value
As at 30 November 2024 290
As at 1 December 2023 387
5. Stocks
2024 2023
£ £
Work in progress 2,000 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 450 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 109 -
Other creditors 2,874 651
Taxation and social security 879 34
3,862 685
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
9. Related Party Transactions
During the year, no dividend was paid to the director.
10. Ultimate Controlling Party
The company's ultimate controlling party is Ms R E Breazu by virtue of his ownership of 100% of the issued share capital in the company.
Page 3