Acorah Software Products - Accounts Production 16.4.680 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11729691 Mr Philip Elvins Mr Jeremy Difazio iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11729691 2023-12-31 11729691 2024-12-31 11729691 2024-01-01 2024-12-31 11729691 frs-core:CurrentFinancialInstruments 2024-12-31 11729691 frs-core:ComputerEquipment 2024-12-31 11729691 frs-core:ComputerEquipment 2024-01-01 2024-12-31 11729691 frs-core:ComputerEquipment 2023-12-31 11729691 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 11729691 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 11729691 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 11729691 frs-core:MotorVehicles 2024-12-31 11729691 frs-core:MotorVehicles 2024-01-01 2024-12-31 11729691 frs-core:MotorVehicles 2023-12-31 11729691 frs-core:PlantMachinery 2024-12-31 11729691 frs-core:PlantMachinery 2024-01-01 2024-12-31 11729691 frs-core:PlantMachinery 2023-12-31 11729691 frs-core:ShareCapital 2024-12-31 11729691 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11729691 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11729691 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11729691 frs-bus:SmallEntities 2024-01-01 2024-12-31 11729691 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11729691 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11729691 frs-bus:Director1 2024-01-01 2024-12-31 11729691 frs-bus:Director2 2024-01-01 2024-12-31 11729691 frs-countries:EnglandWales 2024-01-01 2024-12-31 11729691 2022-12-31 11729691 2023-12-31 11729691 2023-01-01 2023-12-31 11729691 frs-core:CurrentFinancialInstruments 2023-12-31 11729691 frs-core:ShareCapital 2023-12-31 11729691 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11729691
CUBE 46 Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 11729691
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 59,288 60,282
59,288 60,282
CURRENT ASSETS
Stocks 5 10,428 3,645
Debtors 6 9,408 7,185
Cash at bank and in hand 268,760 157,051
288,596 167,881
Creditors: Amounts Falling Due Within One Year 7 (110,613 ) (126,727 )
NET CURRENT ASSETS (LIABILITIES) 177,983 41,154
TOTAL ASSETS LESS CURRENT LIABILITIES 237,271 101,436
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,801 ) -
NET ASSETS 232,470 101,436
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 232,469 101,435
SHAREHOLDERS' FUNDS 232,470 101,436
For the year ending 31 December 2024 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 Philip Elvins
Director
7th August 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
CUBE 46 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11729691 . The registered office is Park House, 10 Park Street, Bristol, BS1 5HX.
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:
Leasehold Not depreciated
Plant & Machinery 25% Written down value
Motor Vehicles 25% Written down value
Computer Equipment 25% Written down value
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 35,603 65,595 3,500 1,499 106,197
Additions - 6,347 - 1,684 8,031
As at 31 December 2024 35,603 71,942 3,500 3,183 114,228
Depreciation
As at 1 January 2024 - 42,611 2,669 635 45,915
Provided during the period 1,067 7,332 208 418 9,025
As at 31 December 2024 1,067 49,943 2,877 1,053 54,940
Net Book Value
As at 31 December 2024 34,536 21,999 623 2,130 59,288
As at 1 January 2024 35,603 22,984 831 864 60,282
5. Stocks
2024 2023
£ £
Stock 10,428 3,645
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,408 7,077
Prepayments and accrued income - 108
9,408 7,185
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 11,431 26,231
Corporation tax 64,679 26,209
Other taxes and social security 1,375 331
VAT 30,536 27,414
Pension control account 257 109
Accruals and deferred income 1,190 1,190
Directors' loan accounts 1,145 45,243
110,613 126,727
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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