Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13833899 Mr Nathan Winch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13833899 2023-12-31 13833899 2024-12-31 13833899 2024-01-01 2024-12-31 13833899 frs-core:CurrentFinancialInstruments 2024-12-31 13833899 frs-core:ComputerEquipment 2024-12-31 13833899 frs-core:ComputerEquipment 2024-01-01 2024-12-31 13833899 frs-core:ComputerEquipment 2023-12-31 13833899 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 13833899 frs-core:OtherResidualIntangibleAssets 2024-12-31 13833899 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 13833899 frs-core:OtherResidualIntangibleAssets 2023-12-31 13833899 frs-core:ShareCapital 2024-12-31 13833899 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13833899 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13833899 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13833899 frs-bus:SmallEntities 2024-01-01 2024-12-31 13833899 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13833899 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13833899 frs-core:UnlistedNon-exchangeTraded 2024-12-31 13833899 frs-core:UnlistedNon-exchangeTraded 2023-12-31 13833899 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 13833899 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 13833899 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 13833899 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 13833899 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 13833899 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 13833899 frs-bus:Director1 2024-01-01 2024-12-31 13833899 frs-bus:Director1 2023-12-31 13833899 frs-bus:Director1 2024-12-31 13833899 frs-countries:EnglandWales 2024-01-01 2024-12-31 13833899 2022-12-31 13833899 2023-12-31 13833899 2023-01-01 2023-12-31 13833899 frs-core:CurrentFinancialInstruments 2023-12-31 13833899 frs-core:ShareCapital 2023-12-31 13833899 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 13833899
Anthony Joseph Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Elementary Accountancy Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13833899
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 942 -
Tangible Assets 5 735 -
Investments 6 8,469 54,809
10,146 54,809
CURRENT ASSETS
Debtors 7 169,845 232,111
Cash at bank and in hand 1,103 2,204
170,948 234,315
Creditors: Amounts Falling Due Within One Year 8 (110,144 ) (194,846 )
NET CURRENT ASSETS (LIABILITIES) 60,804 39,469
TOTAL ASSETS LESS CURRENT LIABILITIES 70,950 94,278
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (184 ) -
NET ASSETS 70,766 94,278
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 70,765 94,277
SHAREHOLDERS' FUNDS 70,766 94,278
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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 Nathan Winch
Director
19/09/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Anthony Joseph Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13833899 . The registered office is 46 Park Place, Leeds, LS1 2RY.
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. Turnover relates to management services provided and is recognised in line with the enjoyment of those services by the other entity. 
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are trademarks. They are amortised to profit and loss account over its estimated economic life of 10 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:
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.
2.6. Investments
Investments are measured at fair value by the director. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Intangible Assets
Other
£
Cost or Valuation
As at 1 January 2024 -
Additions 950
As at 31 December 2024 950
Amortisation
As at 1 January 2024 -
Provided during the period 8
As at 31 December 2024 8
Net Book Value
As at 31 December 2024 942
As at 1 January 2024 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 -
Additions 826
As at 31 December 2024 826
Depreciation
As at 1 January 2024 -
Provided during the period 91
As at 31 December 2024 91
Net Book Value
As at 31 December 2024 735
As at 1 January 2024 -
6. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2024 56,534
Disposals (48,065 )
As at 31 December 2024 8,469
Provision
As at 1 January 2024 1,725
Added in period (1,725 )
As at 31 December 2024 -
...CONTINUED
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Net Book Value
As at 31 December 2024 8,469
As at 1 January 2024 54,809
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 20,650 1,500
Other debtors 13,200 15,750
Other taxes and social security 164 222
Director's loan account 71,661 16,639
Amounts owed by group undertakings 64,170 198,000
169,845 232,111
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 25,566 26,769
Corporation tax 390 4,691
Accruals and deferred income 810 780
Amounts owed to group undertakings 83,378 162,606
110,144 194,846
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 184 -
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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 Nathan Winch 16,639 121,400 (57,405 ) - 71,661
The above loan is unsecured, interest free and repayable on demand.
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12. Related Party Transactions
An amount of £83,137 (2023: £162,606) is owed to entities which are under the same control as this entity. 
An amount of £64,170 (2023: £157,300) is owed by an entity which is under the same control as this entity. 
All sales in the current and prior year relate to entites which are controlled by or under the same control as this entity. 
All fixed asset and investment disposals during the year were to an entity controlled by this entity. 
The other debtor of £13,200 (2023: £15,750) is owed from an other related party. 
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