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 10424588 Mr Adam Carolan Mr Adam Owen Mr Rohan Sivajoti Ms Joanna Little Miss Gretchen Betts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10424588 2023-12-31 10424588 2024-12-31 10424588 2024-01-01 2024-12-31 10424588 frs-core:CurrentFinancialInstruments 2024-12-31 10424588 frs-core:Non-currentFinancialInstruments 2024-12-31 10424588 frs-core:ComputerEquipment 2024-12-31 10424588 frs-core:ComputerEquipment 2024-01-01 2024-12-31 10424588 frs-core:ComputerEquipment 2023-12-31 10424588 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 10424588 frs-core:FurnitureFittings 2024-12-31 10424588 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10424588 frs-core:FurnitureFittings 2023-12-31 10424588 frs-core:OtherResidualIntangibleAssets 2024-12-31 10424588 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 10424588 frs-core:OtherResidualIntangibleAssets 2023-12-31 10424588 frs-core:CapitalRedemptionReserve 2024-12-31 10424588 frs-core:SharePremium 2024-12-31 10424588 frs-core:ShareCapital 2024-12-31 10424588 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10424588 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10424588 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10424588 frs-bus:SmallEntities 2024-01-01 2024-12-31 10424588 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10424588 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10424588 frs-bus:Director1 2024-01-01 2024-12-31 10424588 frs-bus:Director1 2023-12-31 10424588 frs-bus:Director1 2024-12-31 10424588 frs-bus:Director2 2024-01-01 2024-12-31 10424588 frs-bus:Director2 2023-12-31 10424588 frs-bus:Director2 2024-12-31 10424588 frs-bus:Director3 2024-01-01 2024-12-31 10424588 frs-bus:Director3 2023-12-31 10424588 frs-bus:Director3 2024-12-31 10424588 frs-bus:Director4 2024-01-01 2024-12-31 10424588 frs-bus:Director5 2024-01-01 2024-12-31 10424588 frs-countries:EnglandWales 2024-01-01 2024-12-31 10424588 2022-12-31 10424588 2023-12-31 10424588 2023-01-01 2023-12-31 10424588 frs-core:CurrentFinancialInstruments 2023-12-31 10424588 frs-core:Non-currentFinancialInstruments 2023-12-31 10424588 frs-core:CapitalRedemptionReserve 2023-12-31 10424588 frs-core:SharePremium 2023-12-31 10424588 frs-core:ShareCapital 2023-12-31 10424588 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10424588
NextGen Planners Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10424588
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 40,639 46,397
Tangible Assets 5 5,356 4,929
45,995 51,326
CURRENT ASSETS
Debtors 6 160,386 230,368
Cash at bank and in hand 122,733 72,888
283,119 303,256
Creditors: Amounts Falling Due Within One Year 7 (152,319 ) (132,183 )
NET CURRENT ASSETS (LIABILITIES) 130,800 171,073
TOTAL ASSETS LESS CURRENT LIABILITIES 176,795 222,399
Creditors: Amounts Falling Due After More Than One Year 8 (153,168 ) (2,425 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (11,499 ) -
NET ASSETS 12,128 219,974
CAPITAL AND RESERVES
Called up share capital 10 79 234,663
Share premium account 234,584 -
Capital redemption reserve 25 25
Profit and Loss Account (222,560 ) (14,714 )
SHAREHOLDERS' FUNDS 12,128 219,974
Page 1
Page 2
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 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 Adam Carolan
Director
23rd September 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
NextGen Planners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10424588 . The registered office is 16 Blackfriars Street, Salford, Manchester, M3 5BQ.
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 is computer software. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:
Fixtures & Fittings 3 years Straight line
Computer Equipment 3 years Straight line
2.5. 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.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 7)
8 7
4. Intangible Assets
Other
£
Cost
As at 1 January 2024 64,853
Additions 9,818
As at 31 December 2024 74,671
Amortisation
As at 1 January 2024 18,456
Provided during the period 15,576
As at 31 December 2024 34,032
Net Book Value
As at 31 December 2024 40,639
As at 1 January 2024 46,397
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 1,429 6,330 7,759
Additions 1,086 2,639 3,725
As at 31 December 2024 2,515 8,969 11,484
Depreciation
As at 1 January 2024 342 2,488 2,830
Provided during the period 795 2,503 3,298
As at 31 December 2024 1,137 4,991 6,128
Net Book Value
As at 31 December 2024 1,378 3,978 5,356
As at 1 January 2024 1,087 3,842 4,929
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 133,361 165,728
Prepayments and accrued income 16,740 17,860
Other debtors 10,285 46,780
160,386 230,368
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 9,765 5,318
Bank loans and overdrafts 11,946 26,076
Other taxes and social security 92,557 99,814
Other creditors 33,705 975
Accruals and deferred income 4,346 -
152,319 132,183
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,167 2,425
Other loans 149,001 -
153,168 2,425
9. Deferred Taxation
The provision for deferred tax is made up of accelerated capital allowances.
2024 2023
£ £
Other timing differences 11,499 -
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Adam Carolan 16,048 66 (25,000 ) - (8,886 )
Mr Adam Owen 14,933 40,000 (65,000 ) - (10,067 )
Mr Rohan Sivajoti 15,670 844 (25,000 ) - (8,486 )
The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
NextGen Mediaworks LtdA company owned 50% by NextGen Planners LimitedAt the balance sheet date, NextGen Mediaworks Ltd owed an amount of £10,285.16 to NextGen Planners Limited.

NextGen Mediaworks Ltd

A company owned 50% by NextGen Planners Limited

At the balance sheet date, NextGen Mediaworks Ltd owed an amount of £10,285.16 to NextGen Planners Limited.

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