Acorah Software Products - Accounts Production 16.4.675 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 09731955 Mr Zhiqiang SHEN iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09731955 2023-08-31 09731955 2024-08-31 09731955 2023-09-01 2024-08-31 09731955 frs-core:Non-currentFinancialInstruments 2024-08-31 09731955 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-09-01 2024-08-31 09731955 frs-core:ShareCapital 2024-08-31 09731955 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09731955 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09731955 frs-bus:AbridgedAccounts 2023-09-01 2024-08-31 09731955 frs-bus:SmallEntities 2023-09-01 2024-08-31 09731955 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 09731955 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09731955 frs-bus:Director1 2023-09-01 2024-08-31 09731955 frs-countries:EnglandWales 2023-09-01 2024-08-31 09731955 2022-08-31 09731955 2023-08-31 09731955 2022-09-01 2023-08-31 09731955 frs-core:Non-currentFinancialInstruments 2023-08-31 09731955 frs-core:ShareCapital 2023-08-31 09731955 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 09731955
SPOON BASILDON LTD
ABRIDGED Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: 09731955
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 50,269
- 50,269
CURRENT ASSETS
Debtors 94,762 157,500
Cash at bank and in hand 41,599 75,173
136,361 232,673
Creditors: Amounts Falling Due Within One Year (65 ) (450,099 )
NET CURRENT ASSETS (LIABILITIES) 136,296 (217,426 )
TOTAL ASSETS LESS CURRENT LIABILITIES 136,296 (167,157 )
Creditors: Amounts Falling Due After More Than One Year (18,333 ) (28,333 )
NET ASSETS/(LIABILITIES) 117,963 (195,490 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 117,863 (195,590 )
SHAREHOLDERS' FUNDS 117,963 (195,490)
Page 1
Page 2
For the year ending 31 August 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 his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Zhiqiang SHEN
Director
29/08/2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
SPOON BASILDON LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09731955 . The registered office is 2 Manor Road, Chatham, ME4 9HA.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 35)
3 35
4. Intangible Assets
Total
£
Cost
As at 1 September 2023 71,812
Disposals (50,269 )
As at 31 August 2024 21,543
Amortisation
As at 1 September 2023 21,543
As at 31 August 2024 21,543
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 50,269
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3