Acorah Software Products - Accounts Production 16.4.675 false true 31 August 2023 1 September 2022 false 1 September 2023 31 December 2024 31 December 2024 10917843 S Harper A Johnson G Walker P Pisani iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10917843 2023-08-31 10917843 2024-12-31 10917843 2023-09-01 2024-12-31 10917843 frs-core:CurrentFinancialInstruments 2024-12-31 10917843 frs-core:Non-currentFinancialInstruments 2024-12-31 10917843 frs-core:ComputerEquipment 2024-12-31 10917843 frs-core:ComputerEquipment 2023-09-01 2024-12-31 10917843 frs-core:ComputerEquipment 2023-08-31 10917843 frs-core:FurnitureFittings 2024-12-31 10917843 frs-core:FurnitureFittings 2023-09-01 2024-12-31 10917843 frs-core:FurnitureFittings 2023-08-31 10917843 frs-core:MotorVehicles 2024-12-31 10917843 frs-core:MotorVehicles 2023-09-01 2024-12-31 10917843 frs-core:MotorVehicles 2023-08-31 10917843 frs-core:PlantMachinery 2024-12-31 10917843 frs-core:PlantMachinery 2023-09-01 2024-12-31 10917843 frs-core:PlantMachinery 2023-08-31 10917843 frs-core:ShareCapital 2024-12-31 10917843 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10917843 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-12-31 10917843 frs-bus:FilletedAccounts 2023-09-01 2024-12-31 10917843 frs-bus:SmallEntities 2023-09-01 2024-12-31 10917843 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-12-31 10917843 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-12-31 10917843 frs-bus:Director1 2023-09-01 2024-12-31 10917843 frs-bus:Director2 2023-09-01 2024-12-31 10917843 frs-bus:Director3 2023-09-01 2024-12-31 10917843 frs-bus:Director4 2023-09-01 2024-12-31 10917843 frs-countries:EnglandWales 2023-09-01 2024-12-31 10917843 2022-08-31 10917843 2023-08-31 10917843 2022-09-01 2023-08-31 10917843 frs-core:CurrentFinancialInstruments 2023-08-31 10917843 frs-core:Non-currentFinancialInstruments 2023-08-31 10917843 frs-core:ShareCapital 2023-08-31 10917843 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10917843
Creation Exhibitions Limited
Financial Statements
For the Period 1 September 2023 to 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 10917843
31 December 2024 31 August 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 228,440 87,926
228,440 87,926
CURRENT ASSETS
Debtors 5 946,313 288,182
Cash at bank and in hand 43,738 325,585
990,051 613,767
Creditors: Amounts Falling Due Within One Year 6 (877,346 ) (454,614 )
NET CURRENT ASSETS (LIABILITIES) 112,705 159,153
TOTAL ASSETS LESS CURRENT LIABILITIES 341,145 247,079
Creditors: Amounts Falling Due After More Than One Year 7 (5,869 ) (19,277 )
NET ASSETS 335,276 227,802
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 335,176 227,702
SHAREHOLDERS' FUNDS 335,276 227,802
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
S Harper
Director
2 September 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Creation Exhibitions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10917843 . The registered office is 483 Green Lanes, London, N13 4BS.
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.
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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 25% straight line
Computer Equipment 15% on reducing balance
2.4. 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 period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 19 (2023: 9)
19 9
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2023 21,644 106,829 - 12,924 141,397
Additions 171,105 - 65,140 5,709 241,954
Disposals - (106,829 ) - - (106,829 )
As at 31 December 2024 192,749 - 65,140 18,633 276,522
Depreciation
As at 1 September 2023 3,247 46,291 - 3,933 53,471
Provided during the period 31,402 16,103 7,140 2,360 57,005
Disposals - (62,394 ) - - (62,394 )
As at 31 December 2024 34,649 - 7,140 6,293 48,082
Net Book Value
As at 31 December 2024 158,100 - 58,000 12,340 228,440
As at 1 September 2023 18,397 60,538 - 8,991 87,926
During the year, the company reassessed the classification of certain equipment used in the delivery of exhibition stands and related installations. This includes modular build components, reusable structures, panel systems, and display assets that had originally been expensed through cost of sales in prior periods.
In line with FRS 102 and the company’s capitalisation policy, these items have been reclassified as tangible fixed assets on the basis that they provide continuing economic benefit and are repeatedly used across multiple client engagements.
5. Debtors
31 December 2024 31 August 2023
£ £
Due within one year
Trade debtors 231,973 268,182
Other debtors 714,340 20,000
946,313 288,182
6. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 August 2023
£ £
Trade creditors 515,037 90,080
Bank loans and overdrafts 10,648 10,648
Other creditors 287,164 345,161
Taxation and social security 64,497 8,725
877,346 454,614
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7. Creditors: Amounts Falling Due After More Than One Year
31 December 2024 31 August 2023
£ £
Bank loans 5,869 19,277
8. Share Capital
31 December 2024 31 August 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors is an amount of £247,224 (2023: £Nil) owed by a director.
This loan is unsecured, interest free and repayable on demand. The loan will be repaid in full by 30th September 2025. 
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