Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04439560 Mr A J Spring iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04439560 2023-12-31 04439560 2024-12-31 04439560 2024-01-01 2024-12-31 04439560 frs-core:CurrentFinancialInstruments 2024-12-31 04439560 frs-core:ShareCapital 2024-12-31 04439560 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04439560 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04439560 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04439560 frs-bus:SmallEntities 2024-01-01 2024-12-31 04439560 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04439560 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04439560 frs-bus:Director1 2024-01-01 2024-12-31 04439560 frs-countries:EnglandWales 2024-01-01 2024-12-31 04439560 2022-12-31 04439560 2023-12-31 04439560 2023-01-01 2023-12-31 04439560 frs-core:CurrentFinancialInstruments 2023-12-31 04439560 frs-core:ShareCapital 2023-12-31 04439560 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04439560
Fred Films Colonia Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 04439560
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 601,364 591,420
Cash at bank and in hand 1,190 426
602,554 591,846
Creditors: Amounts Falling Due Within One Year 5 (899,428 ) (898,498 )
NET CURRENT ASSETS (LIABILITIES) (296,874 ) (306,652 )
TOTAL ASSETS LESS CURRENT LIABILITIES (296,874 ) (306,652 )
NET LIABILITIES (296,874 ) (306,652 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Income Statement (296,875 ) (306,653 )
SHAREHOLDERS' FUNDS (296,874) (306,652)
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 Income Statement.
On behalf of the board
Mr A J Spring
Director
12/09/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Fred Films Colonia Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04439560 . The registered office is FRED FILMS COLONIA LIMITED, Oak Lodge Great Bedwyn, Marlborough, Wiltshire, SN8 3LY.
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. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The financial statements have been prepared on the going concern basis as the director
continues to provide financial support to allow the company to meet its liabilities as they fall due
and this will continue for the foreseeable future until the company is profit making.

2.3. 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: 1 (2023: 1)
1 1
4. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 481,521 468,041
Other debtors 119,843 123,379
601,364 591,420
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (48 ) 17,224
Other creditors 896,971 881,274
Taxation and social security 2,505 -
899,428 898,498
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 3