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 07892545 Dr Shaun Hillier Dr Shaun Hillier iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07892545 2023-12-31 07892545 2024-12-31 07892545 2024-01-01 2024-12-31 07892545 frs-core:CurrentFinancialInstruments 2024-12-31 07892545 frs-core:ComputerEquipment 2024-12-31 07892545 frs-core:ComputerEquipment 2024-01-01 2024-12-31 07892545 frs-core:ComputerEquipment 2023-12-31 07892545 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 07892545 frs-core:OtherResidualIntangibleAssets 2024-12-31 07892545 frs-core:OtherResidualIntangibleAssets 2023-12-31 07892545 frs-core:PlantMachinery 2024-12-31 07892545 frs-core:PlantMachinery 2024-01-01 2024-12-31 07892545 frs-core:PlantMachinery 2023-12-31 07892545 frs-core:ShareCapital 2024-12-31 07892545 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07892545 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07892545 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07892545 frs-bus:SmallEntities 2024-01-01 2024-12-31 07892545 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 07892545 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07892545 frs-core:UnlistedNon-exchangeTraded 2024-12-31 07892545 frs-core:UnlistedNon-exchangeTraded 2023-12-31 07892545 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 07892545 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 07892545 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 07892545 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 07892545 frs-bus:Director1 2024-01-01 2024-12-31 07892545 frs-bus:Director1 2023-12-31 07892545 frs-bus:Director1 2024-12-31 07892545 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 07892545 frs-countries:EnglandWales 2024-01-01 2024-12-31 07892545 2022-12-31 07892545 2023-12-31 07892545 2023-01-01 2023-12-31 07892545 frs-core:CurrentFinancialInstruments 2023-12-31 07892545 frs-core:ShareCapital 2023-12-31 07892545 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07892545
Silica Developments Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Silica Developments Ltd for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of Silica Developments Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Silica Developments Ltd and state those matters that we have agreed to state to the director of Silica Developments Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Silica Developments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Silica Developments Ltd . You consider that Silica Developments Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Silica Developments Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
14/08/2025
Tailored Accountancy Ltd
Chartered Management Accountants
23 High Street
Bagshot
Surrey
GU19 5AF
Page 1
Page 2
Balance Sheet
Registered number: 07892545
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,500 8,500
Tangible Assets 5 42,761 98,627
Investments 6 611,099 611,099
662,360 718,226
CURRENT ASSETS
Debtors 7 310,526 252,683
Cash at bank and in hand 624,723 664,818
935,249 917,501
Creditors: Amounts Falling Due Within One Year 8 (407,850 ) (467,644 )
NET CURRENT ASSETS (LIABILITIES) 527,399 449,857
TOTAL ASSETS LESS CURRENT LIABILITIES 1,189,759 1,168,083
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,690 ) -
NET ASSETS 1,179,069 1,168,083
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 1,179,059 1,168,073
SHAREHOLDERS' FUNDS 1,179,069 1,168,083
Page 2
Page 3
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
Dr Shaun Hillier
Director
14/08/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Silica Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07892545 . The registered office is 4 Oak Tree Close, Trowbridge, BA14 9BD.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... 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:
Plant & Machinery 20%
Computer Equipment 33%
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Intangible Assets
Other
£
Cost
As at 1 January 2024 8,500
As at 31 December 2024 8,500
Net Book Value
As at 31 December 2024 8,500
As at 1 January 2024 8,500
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 146,688 16,685 163,373
Additions - 2,743 2,743
Disposals (61,179 ) - (61,179 )
As at 31 December 2024 85,509 19,428 104,937
Depreciation
As at 1 January 2024 49,536 15,210 64,746
Provided during the period 27,299 1,257 28,556
Disposals (31,126 ) - (31,126 )
As at 31 December 2024 45,709 16,467 62,176
Net Book Value
As at 31 December 2024 39,800 2,961 42,761
As at 1 January 2024 97,152 1,475 98,627
6. Investments
Unlisted
£
Cost
As at 1 January 2024 611,099
As at 31 December 2024 611,099
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 611,099
As at 1 January 2024 611,099
The investment has not been revalued
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 255,313 71,625
Prepayments and accrued income 11,502 -
VAT 2,429 53,848
Director's loan account 41,282 127,210
310,526 252,683
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 296,109 427,114
Credit Card - 2,201
Corporation tax 18,343 32,160
Accruals and deferred income 93,023 6,169
Amounts owed to associates 375 -
407,850 467,644
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
10. 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
£ £ £ £ £
Dr Shaun Hillier 127,210 41,282 127,210 - 41,282
The above loan is unsecured, interest free and repayable on demand.
Page 6