Acorah Software Products - Accounts Production 16.4.675 false true 30 April 2024 1 May 2023 false 1 May 2024 31 March 2025 31 March 2025 11299294 Eldad Levi Hevroni iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11299294 2024-04-30 11299294 2025-03-31 11299294 2024-05-01 2025-03-31 11299294 frs-core:CurrentFinancialInstruments 2025-03-31 11299294 frs-core:Non-currentFinancialInstruments 2025-03-31 11299294 frs-core:ComputerEquipment 2025-03-31 11299294 frs-core:ComputerEquipment 2024-05-01 2025-03-31 11299294 frs-core:ComputerEquipment 2024-04-30 11299294 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-03-31 11299294 frs-core:OtherResidualIntangibleAssets 2025-03-31 11299294 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-03-31 11299294 frs-core:OtherResidualIntangibleAssets 2024-04-30 11299294 frs-core:ShareCapital 2025-03-31 11299294 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11299294 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-03-31 11299294 frs-bus:FilletedAccounts 2024-05-01 2025-03-31 11299294 frs-bus:SmallEntities 2024-05-01 2025-03-31 11299294 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-03-31 11299294 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-03-31 11299294 frs-bus:Director1 2024-05-01 2025-03-31 11299294 frs-countries:EnglandWales 2024-05-01 2025-03-31 11299294 2023-04-30 11299294 2024-04-30 11299294 2023-05-01 2024-04-30 11299294 frs-core:CurrentFinancialInstruments 2024-04-30 11299294 frs-core:Non-currentFinancialInstruments 2024-04-30 11299294 frs-core:ShareCapital 2024-04-30 11299294 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 11299294
BalloonPlay Ltd
Unaudited Financial Statements
For the Period 1 May 2024 to 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11299294
31 March 2025 30 April 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 422 506
Tangible Assets 5 45 832
467 1,338
CURRENT ASSETS
Debtors 6 - 106
Cash at bank and in hand 25 134
25 240
Creditors: Amounts Falling Due Within One Year 7 (9,881 ) (14,708 )
NET CURRENT ASSETS (LIABILITIES) (9,856 ) (14,468 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,389 ) (13,130 )
Creditors: Amounts Falling Due After More Than One Year 8 (22,819 ) (25,798 )
NET LIABILITIES (32,208 ) (38,928 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (32,308 ) (39,028 )
SHAREHOLDERS' FUNDS (32,208) (38,928)
Page 1
Page 2
For the period ending 31 March 2025 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.
On behalf of the board
Eldad Levi Hevroni
Director
21/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BalloonPlay Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11299294 . The registered office is Enterprise House, 1st Floor, 2 The Crest, London, NW4 2HN.
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
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
2.4. 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 20%
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 2)
1 2
4. Intangible Assets
Other
£
Cost
As at 1 May 2024 1,085
As at 31 March 2025 1,085
Amortisation
As at 1 May 2024 579
Provided during the period 84
As at 31 March 2025 663
...CONTINUED
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Net Book Value
As at 31 March 2025 422
As at 1 May 2024 506
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2024 3,936
As at 31 March 2025 3,936
Depreciation
As at 1 May 2024 3,104
Provided during the period 787
As at 31 March 2025 3,891
Net Book Value
As at 31 March 2025 45
As at 1 May 2024 832
6. Debtors
31 March 2025 30 April 2024
£ £
Due within one year
Trade debtors - 106
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 30 April 2024
£ £
Trade creditors - 21
Bank loans and overdrafts 9,501 12,547
Corporation tax (19 ) (19 )
Accruals and deferred income - 1,800
Director's loan account 399 359
9,881 14,708
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 30 April 2024
£ £
Other creditors 22,819 25,798
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Page 5
9. Share Capital
31 March 2025 30 April 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5