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 08330909 Mr Kyle Alexander iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08330909 2023-12-31 08330909 2024-12-31 08330909 2024-01-01 2024-12-31 08330909 frs-core:CurrentFinancialInstruments 2024-12-31 08330909 frs-core:Non-currentFinancialInstruments 2024-12-31 08330909 frs-core:ComputerEquipment 2024-12-31 08330909 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08330909 frs-core:ComputerEquipment 2023-12-31 08330909 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 08330909 frs-core:OtherResidualIntangibleAssets 2024-12-31 08330909 frs-core:OtherResidualIntangibleAssets 2023-12-31 08330909 frs-core:ShareCapital 2024-12-31 08330909 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08330909 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08330909 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08330909 frs-bus:SmallEntities 2024-01-01 2024-12-31 08330909 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08330909 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08330909 frs-bus:Director1 2024-01-01 2024-12-31 08330909 frs-countries:EnglandWales 2024-01-01 2024-12-31 08330909 2022-12-31 08330909 2023-12-31 08330909 2023-01-01 2023-12-31 08330909 frs-core:CurrentFinancialInstruments 2023-12-31 08330909 frs-core:Non-currentFinancialInstruments 2023-12-31 08330909 frs-core:ShareCapital 2023-12-31 08330909 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08330909
Bootea Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Finacta Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08330909
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 293 383
293 383
CURRENT ASSETS
Stocks 6 23,968 45,162
Debtors 7 351,563 765,788
Cash at bank and in hand 11,576 4,702
387,107 815,652
Creditors: Amounts Falling Due Within One Year 8 (126,424 ) (195,281 )
NET CURRENT ASSETS (LIABILITIES) 260,683 620,371
TOTAL ASSETS LESS CURRENT LIABILITIES 260,976 620,754
Creditors: Amounts Falling Due After More Than One Year 9 (65,306 ) (26,973 )
NET ASSETS 195,670 593,781
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 195,668 593,779
SHAREHOLDERS' FUNDS 195,670 593,781
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 Kyle Alexander
Director
30/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bootea Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08330909 . The registered office is 01 Meadlake Place Thorpe Lea Road, Egham, TW20 8HE.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculcated to write off assets on a straight line basis over their estimated useful economic lives.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful economic lives:
Computer Equipment 5 Years
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
2.7. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 January 2024 18,000
As at 31 December 2024 18,000
Amortisation
As at 1 January 2024 18,000
As at 31 December 2024 18,000
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 999
Additions 183
As at 31 December 2024 1,182
Depreciation
As at 1 January 2024 616
Provided during the period 273
As at 31 December 2024 889
Net Book Value
As at 31 December 2024 293
As at 1 January 2024 383
6. Stocks
2024 2023
£ £
Finished goods 18,842 23,264
Work in progress 5,126 21,898
23,968 45,162
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 65,170 105,330
Prepayments and accrued income 2,318 -
Corporation tax recoverable assets 12,080 11,391
VAT - 5,559
79,568 122,280
Due after more than one year
Amounts owed by associates 270,635 276,046
Amounts owed by other participating interests 1,360 367,462
271,995 643,508
351,563 765,788
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,455 52,287
Corporation tax - 4,510
VAT 6,381 -
Accruals and deferred income 55,652 89,567
Director's loan account 57,936 48,917
126,424 195,281
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 16,670 26,676
Other loans 48,636 297
65,306 26,973
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5