Acorah Software Products - Accounts Production 16.6.920 false true 31 December 2023 1 September 2023 false 1 January 2024 31 December 2024 31 December 2024 12179659 Alexandre De Souza Bleicker Alexander Stender Alexander Stender iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12179659 2023-12-31 12179659 2024-12-31 12179659 2024-01-01 2024-12-31 12179659 frs-core:CurrentFinancialInstruments 2024-12-31 12179659 frs-core:Non-currentFinancialInstruments 2024-12-31 12179659 frs-core:ComputerEquipment 2024-12-31 12179659 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12179659 frs-core:ComputerEquipment 2023-12-31 12179659 frs-core:FurnitureFittings 2024-12-31 12179659 frs-core:FurnitureFittings 2024-01-01 2024-12-31 12179659 frs-core:FurnitureFittings 2023-12-31 12179659 frs-core:ShareCapital 2024-12-31 12179659 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12179659 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12179659 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12179659 frs-bus:SmallEntities 2024-01-01 2024-12-31 12179659 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12179659 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12179659 frs-bus:Director1 2024-01-01 2024-12-31 12179659 frs-bus:Director2 2024-01-01 2024-12-31 12179659 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 12179659 frs-countries:EnglandWales 2024-01-01 2024-12-31 12179659 2023-08-31 12179659 2023-12-31 12179659 2023-09-01 2023-12-31 12179659 frs-core:CurrentFinancialInstruments 2023-12-31 12179659 frs-core:Non-currentFinancialInstruments 2023-12-31 12179659 frs-core:ShareCapital 2023-12-31 12179659 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12179659
Asygma Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Dark Consulting Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 12179659
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,035 9,005
10,035 9,005
CURRENT ASSETS
Debtors 5 120,095 70,088
Cash at bank and in hand 68,888 100,742
188,983 170,830
Creditors: Amounts Falling Due Within One Year 6 (14,273 ) (34,671 )
NET CURRENT ASSETS (LIABILITIES) 174,710 136,159
TOTAL ASSETS LESS CURRENT LIABILITIES 184,745 145,164
NET ASSETS 184,745 145,164
CAPITAL AND RESERVES
Called up share capital 7 1,429 1,429
Profit and Loss Account 183,316 143,735
SHAREHOLDERS' FUNDS 184,745 145,164
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Alexandre De Souza Bleicker
Director
13/09/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Asygma Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12179659 . The registered office is 71-75 Shelton Street, London, WC2H 9FD.
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:
Fixtures & Fittings 25%
Computer Equipment 25%
2.4. 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.
2.5. 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 621 12,087 12,708
Additions - 4,494 4,494
As at 31 December 2024 621 16,581 17,202
Depreciation
As at 1 January 2024 183 3,520 3,703
Provided during the period 156 3,308 3,464
As at 31 December 2024 339 6,828 7,167
Net Book Value
As at 31 December 2024 282 9,753 10,035
As at 1 January 2024 438 8,567 9,005
5. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Trade debtors 8,728 10,641
Prepayments and accrued income - (243 )
Other debtors 62,000 21,411
Directors' loan accounts 1,829 1,429
72,557 33,238
Due after more than one year
Other debtors 47,538 36,850
120,095 70,088
6. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Trade creditors 2,198 6,865
Corporation tax 3,354 14,015
Other taxes and social security - 307
VAT 8,052 4,293
Other creditors 669 9,191
14,273 34,671
Page 3
Page 4
7. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 1,429 1,429
Page 4