Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08307285 Milica Gay Daniel Gay false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08307285 2024-04-30 08307285 2025-04-30 08307285 2024-05-01 2025-04-30 08307285 frs-core:CurrentFinancialInstruments 2025-04-30 08307285 frs-core:ComputerEquipment 2025-04-30 08307285 frs-core:ComputerEquipment 2024-05-01 2025-04-30 08307285 frs-core:ComputerEquipment 2024-04-30 08307285 frs-core:ShareCapital 2025-04-30 08307285 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08307285 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08307285 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08307285 frs-bus:SmallEntities 2024-05-01 2025-04-30 08307285 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08307285 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08307285 1 2024-05-01 2025-04-30 08307285 frs-bus:Director1 2024-05-01 2025-04-30 08307285 frs-bus:Director2 2024-05-01 2025-04-30 08307285 frs-countries:EnglandWales 2024-05-01 2025-04-30 08307285 2023-04-30 08307285 2024-04-30 08307285 2023-05-01 2024-04-30 08307285 frs-core:CurrentFinancialInstruments 2024-04-30 08307285 frs-core:ShareCapital 2024-04-30 08307285 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08307285
EyeofCat Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08307285
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8 17
8 17
CURRENT ASSETS
Debtors 5 299 17,279
Cash at bank and in hand 37,131 35,670
37,430 52,949
Creditors: Amounts Falling Due Within One Year 6 (18,812 ) (48,149 )
NET CURRENT ASSETS (LIABILITIES) 18,618 4,800
TOTAL ASSETS LESS CURRENT LIABILITIES 18,626 4,817
NET ASSETS 18,626 4,817
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 18,526 4,717
SHAREHOLDERS' FUNDS 18,626 4,817
For the year 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 Profit and Loss Account.
On behalf of the board
Milica Gay
Director
07/07/2025
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
EyeofCat Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08307285 . The registered office is 72 Springfield Park, Holyport, Maidenhead, Berkshire, SL6 2YN.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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 3 years
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.8. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2024 28
As at 30 April 2025 28
Depreciation
As at 1 May 2024 11
Provided during the period 9
As at 30 April 2025 20
Net Book Value
As at 30 April 2025 8
As at 1 May 2024 17
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 299 17,279
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 3,053 22,006
Taxation and social security 15,759 26,143
18,812 48,149
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
During the year the company paid remuneration of £11,523 (2024: £12,570) and dividends of £37,000 (2024: £75,000) to the directors.
9. Controlling Party
The company is controlled by the director, Milica Gay.
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