Acorah Software Products - Accounts Production 16.4.675 false true false 1 September 2022 31 August 2023 31 August 2023 14274180 Ms Teresa Castagno Ms Teresa Castagno iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14274180 2022-08-31 14274180 2023-08-31 14274180 2022-09-01 2023-08-31 14274180 frs-core:ShareCapital 2023-08-31 14274180 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 14274180 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 14274180 frs-bus:SmallEntities 2022-09-01 2023-08-31 14274180 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 14274180 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 14274180 frs-bus:Director1 2022-09-01 2023-08-31 14274180 frs-bus:Director1 2022-08-31 14274180 frs-bus:Director1 2023-08-31 14274180 frs-bus:CompanySecretary1 2022-09-01 2023-08-31 14274180 frs-countries:EnglandWales 2022-09-01 2023-08-31
Registered number: 14274180
Neutral Property Group Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Anumerate Limited
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 14274180
2023
Notes £ £
CURRENT ASSETS
Debtors 1,653
Cash at bank and in hand 1,365
3,018
Creditors: Amounts Falling Due Within One Year (3,017 )
NET CURRENT ASSETS (LIABILITIES) 1
TOTAL ASSETS LESS CURRENT LIABILITIES 1
NET ASSETS 1
CAPITAL AND RESERVES
Called up share capital 4 1
SHAREHOLDERS' FUNDS 1
For the year ending 31 August 2023 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 Income Statement.
On behalf of the board
Ms Teresa Castagno
Director
30/06/2025
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
Neutral Property Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14274180 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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 year, 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.
2.4. Dividends
Dividends distributed to the company's shareholders are recognised in the financial statements in the reporting period in which the dividends are declared.
2.5. Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
2.6. Creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. 
Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional
right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. 
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
-
4. Share Capital
2023
£
Allotted, Called up and fully paid 1
5. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 31 August 2023
£ £ £ £ £
Ms Teresa Castagno 1,236 - - 1,236 -
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2023
£
Ms Teresa Castagno 775
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