Acorah Software Products - Accounts Production 16.4.675 false true false 1 December 2023 31 December 2024 31 December 2024 15322252 Mrs Rebecca Simms Mr Paul Simms Mr Andrew Campbell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15322252 2023-11-30 15322252 2024-12-31 15322252 2023-12-01 2024-12-31 15322252 frs-core:ShareCapital 2024-12-31 15322252 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-12-31 15322252 frs-bus:FilletedAccounts 2023-12-01 2024-12-31 15322252 frs-bus:SmallEntities 2023-12-01 2024-12-31 15322252 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-12-31 15322252 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-12-31 15322252 frs-core:CostValuation 2023-11-30 15322252 frs-core:AdditionsToInvestments 2024-12-31 15322252 frs-core:CostValuation 2024-12-31 15322252 frs-core:ProvisionsForImpairmentInvestments 2023-11-30 15322252 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 15322252 frs-bus:Director1 2023-12-01 2024-12-31 15322252 frs-bus:Director2 2023-12-01 2024-12-31 15322252 frs-bus:CompanySecretary1 2023-12-01 2024-12-31 15322252 frs-countries:EnglandWales 2023-12-01 2024-12-31
Registered number: 15322252
Human First Collective Limited
Unaudited Financial Statements
For the Period 1 December 2023 to 31 December 2024
The Wow Company UK Ltd
3rd Floor, 86-90 Paul Street
London
EC2A 4NE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15322252
31 December 2024
Notes £ £
FIXED ASSETS
Investments 4 655
655
CURRENT ASSETS
Debtors 5 4,789
4,789
NET CURRENT ASSETS (LIABILITIES) 4,789
TOTAL ASSETS LESS CURRENT LIABILITIES 5,444
NET ASSETS 5,444
CAPITAL AND RESERVES
Called up share capital 5,444
SHAREHOLDERS' FUNDS 5,444
For the period 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 Paul Simms
Director
29 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
Human First Collective Limited is a private company, limited by shares and incorporated in England & Wales. The registered company number is 15322252 the registered office address is 3rd Floor, Kestrel House, Knightrider Street, Maidstone, Kent, ME15 6LU.
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. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually. 
2.3. Investment
Interests in subsidiaries, associates and jointly controlled entities are initially measure at cost and subsequently measured at coast less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
2.4. Not trading
The company did not trade throughout year ended 31 December 2024.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 2
Page 3
4. Investments
Subsidiaries
£
Cost or Valuation
As at 1 December 2023 -
Additions 655
As at 31 December 2024 655
Provision
As at 1 December 2023 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 655
As at 1 December 2023 -
Reflect Digital Limited
The company holds 100% of the share capital in Reflect Digital Limited.
Profit/(loss) for the year: £207,120
Capital and reserves: £53,518
Lab Digital Services Limited
The company holds 60% of the share capital in Lab Digital Services Limited.
Profit/(loss) for the year: (£74,935)
Capital and reserves: (£73,935)
5. Debtors
31 December 2024
£
Due within one year
Other debtors 4,789
Page 3