Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13548020 Chung Yuen Andrew Chang iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13548020 2023-12-31 13548020 2024-12-31 13548020 2024-01-01 2024-12-31 13548020 frs-core:CurrentFinancialInstruments 2024-12-31 13548020 frs-core:ShareCapital 2024-12-31 13548020 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13548020 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13548020 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13548020 frs-bus:SmallEntities 2024-01-01 2024-12-31 13548020 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13548020 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13548020 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-01 2024-12-31 13548020 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 13548020 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 13548020 frs-bus:Director1 2024-01-01 2024-12-31 13548020 frs-countries:EnglandWales 2024-01-01 2024-12-31 13548020 2022-12-31 13548020 2023-12-31 13548020 2023-01-01 2023-12-31 13548020 frs-core:CurrentFinancialInstruments 2023-12-31 13548020 frs-core:ShareCapital 2023-12-31 13548020 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13548020 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31
Registered number: 13548020
GG-253-119 Limited
Financial Statements
For The Year Ended 31 December 2024
GG-253-119 Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
GG-253-119 Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 13548020

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 93,000 |  | 85,000
|  |  | 93,000 |  | 85,000
CURRENT ASSETS
Debtors | 5 | 2,352 |  | 3,863 |
Cash at bank and in hand |  | 1,484 |  | 2,935 |
|  | 3,836 |  | 6,798 |
Creditors: Amounts Falling Due Within One Year | 6 | (92,336 ) |  | (98,786 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (88,500 ) |  | (91,988 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,500 |  | (6,988 )
NET ASSETS/(LIABILITIES) |  |  | 4,500 |  | (6,988 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Fair value reserve | 8 |  | (9,484 ) |  | (15,964 )
Profit and Loss Account |  |  | 13,884 |  | 8,876
SHAREHOLDERS' FUNDS |  |  | 4,500 |  | (6,988)

Page 1
Page 2
GG-253-119 Limited
Balance Sheet (continued)
As At 31 December 2024
For the year 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 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

Chung Yuen Andrew Chang Director
31/03/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
GG-253-119 Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
GG-253-119 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13548020 . The registered office is 1 Lyric Square, London, W6 0NB.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Investment Property

| 2024
--- | ---
| £
Fair Value
As at 1 January 2024 | 85,000
Revaluations | 8,000
As at 31 December 2024 | 93,000

Page 3
Page 4
GG-253-119 Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 35 |  | 26
Other debtors | 92 |  | 92
Deferred tax current asset | 2,225 |  | 3,745
| 2,352 |  | 3,863

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,175 |  | 1,290
Director's loan account | 91,161 |  | 97,496
| 92,336 |  | 98,786

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 January 2024 | (15,964 )
Transfer to profit and loss | 6,480
As at 31 December 2024 | (9,484 )

Page 4