Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09046809 Mr Peter O'Kane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09046809 2023-12-31 09046809 2024-12-31 09046809 2024-01-01 2024-12-31 09046809 frs-core:CurrentFinancialInstruments 2024-12-31 09046809 frs-core:Non-currentFinancialInstruments 2024-12-31 09046809 frs-core:ComputerEquipment 2024-12-31 09046809 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09046809 frs-core:ComputerEquipment 2023-12-31 09046809 frs-core:FurnitureFittings 2024-12-31 09046809 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09046809 frs-core:FurnitureFittings 2023-12-31 09046809 frs-core:PlantMachinery 2024-12-31 09046809 frs-core:PlantMachinery 2024-01-01 2024-12-31 09046809 frs-core:PlantMachinery 2023-12-31 09046809 frs-core:ShareCapital 2024-12-31 09046809 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09046809 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09046809 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09046809 frs-bus:SmallEntities 2024-01-01 2024-12-31 09046809 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09046809 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09046809 frs-bus:Director1 2024-01-01 2024-12-31 09046809 frs-core:CurrentFinancialInstruments 1 2024-12-31 09046809 frs-core:Non-currentFinancialInstruments 1 2024-12-31 09046809 frs-countries:EnglandWales 2024-01-01 2024-12-31 09046809 2022-12-31 09046809 2023-12-31 09046809 2023-01-01 2023-12-31 09046809 frs-core:CurrentFinancialInstruments 2023-12-31 09046809 frs-core:Non-currentFinancialInstruments 2023-12-31 09046809 frs-core:ShareCapital 2023-12-31 09046809 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09046809 frs-core:CurrentFinancialInstruments 1 2023-12-31 09046809 frs-core:Non-currentFinancialInstruments 1 2023-12-31
Registered number: 09046809
British Expertise International Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09046809
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,692 1,812
2,692 1,812
CURRENT ASSETS
Debtors 5 (110,826 ) (112,510 )
Cash at bank and in hand 36,756 30,022
(74,070 ) (82,488 )
Creditors: Amounts Falling Due Within One Year 6 (41,065 ) (36,121 )
NET CURRENT ASSETS (LIABILITIES) (115,135 ) (118,609 )
TOTAL ASSETS LESS CURRENT LIABILITIES (112,443 ) (116,797 )
Creditors: Amounts Falling Due After More Than One Year 7 (300,419 ) (300,419 )
NET LIABILITIES (412,862 ) (417,216 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (412,863 ) (417,217 )
SHAREHOLDERS' FUNDS (412,862) (417,216)
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 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
Mr Peter O'Kane
Director
16/09/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
British Expertise International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09046809 . The registered office is 1 Birdcage Walk, London, SW1H 9JJ.
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. 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 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 6)
7 6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 2,005 6,046 12,134 20,185
Additions - - 977 977
As at 31 December 2024 2,005 6,046 13,111 21,162
Depreciation
As at 1 January 2024 2,009 5,963 10,401 18,373
Provided during the period - - 97 97
As at 31 December 2024 2,009 5,963 10,498 18,470
Net Book Value
As at 31 December 2024 (4 ) 83 2,613 2,692
As at 1 January 2024 (4 ) 83 1,733 1,812
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 12,645 12,645
Staff loan 12,433 12,445
25,078 25,090
Due after more than one year
Other debtors-BE 10,960 10,960
Amounts owed by group undertakings-SIL (146,864 ) (148,560 )
(135,904 ) (137,600 )
(110,826 ) (112,510 )
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,980 3,493
Taxation and social security costs 22,625 17,168
Other creditors 15,300 15,300
Intercompany 160 160
41,065 36,121
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Deferred income 20,986 20,986
Amounts owed to related parties 279,433 279,433
300,419 300,419
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4