Acorah Software Products - Accounts Production 16.4.675 false true true 30 June 2024 12 June 2023 false 1 July 2024 30 April 2025 30 April 2025 14928349 Mr Daniel Turner Mrs Donna Turner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14928349 2024-06-30 14928349 2025-04-30 14928349 2024-07-01 2025-04-30 14928349 frs-core:CurrentFinancialInstruments 2025-04-30 14928349 frs-core:ComputerEquipment 2025-04-30 14928349 frs-core:ComputerEquipment 2024-07-01 2025-04-30 14928349 frs-core:ComputerEquipment 2024-06-30 14928349 frs-core:FurnitureFittings 2025-04-30 14928349 frs-core:FurnitureFittings 2024-07-01 2025-04-30 14928349 frs-core:FurnitureFittings 2024-06-30 14928349 frs-core:ShareCapital 2025-04-30 14928349 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 14928349 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-04-30 14928349 frs-bus:FilletedAccounts 2024-07-01 2025-04-30 14928349 frs-bus:SmallEntities 2024-07-01 2025-04-30 14928349 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-04-30 14928349 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-04-30 14928349 frs-bus:Director1 2024-07-01 2025-04-30 14928349 frs-bus:Director2 2024-07-01 2025-04-30 14928349 frs-countries:EnglandWales 2024-07-01 2025-04-30 14928349 2023-06-11 14928349 2024-06-30 14928349 2023-06-12 2024-06-30 14928349 frs-core:CurrentFinancialInstruments 2024-06-30 14928349 frs-core:ShareCapital 2024-06-30 14928349 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 14928349
Future Brighter Ltd.
Unaudited Financial Statements
For the Period 1 July 2024 to 30 April 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 14928349
30 April 2025 30 June 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 2,296
- 2,296
CURRENT ASSETS
Debtors 5 5,240 -
Cash at bank and in hand 30,998 35,542
36,238 35,542
Creditors: Amounts Falling Due Within One Year 6 (11,516 ) (19,441 )
NET CURRENT ASSETS (LIABILITIES) 24,722 16,101
TOTAL ASSETS LESS CURRENT LIABILITIES 24,722 18,397
PROVISIONS FOR LIABILITIES
Deferred Taxation - (459 )
NET ASSETS 24,722 17,938
CAPITAL AND RESERVES
Called up share capital 7 300 300
Income Statement 24,422 17,638
SHAREHOLDERS' FUNDS 24,722 17,938
For the period ending 30 April 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 Income Statement.
On behalf of the board
Mr Daniel Turner
Director
1 August 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
Future Brighter Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 14928349 . The registered office is The Octagon, Wells Road, Ilkley, West Yorkshire, LS29 9JB.
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
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. 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.
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:
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33.33% on reducing balance
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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2024 883 2,082 2,965
Additions - 916 916
Disposals (883 ) (2,998 ) (3,881 )
As at 30 April 2025 - - -
Depreciation
As at 1 July 2024 33 636 669
Provided during the period 106 605 711
Disposals (139 ) (1,241 ) (1,380 )
As at 30 April 2025 - - -
Net Book Value
As at 30 April 2025 - - -
As at 1 July 2024 850 1,446 2,296
5. Debtors
30 April 2025 30 June 2024
£ £
Due within one year
Other debtors 5,240 -
6. Creditors: Amounts Falling Due Within One Year
30 April 2025 30 June 2024
£ £
Other creditors 1,639 1
Taxation and social security 9,877 19,440
11,516 19,441
7. Share Capital
30 April 2025 30 June 2024
£ £
Allotted, Called up and fully paid 300 300
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