Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 01626331 Mrs Hannah Jaussaud Mr Skinder Hundal Ms Stacie McCormick Ms Clementine Bedos Ms Anjalika Sagar Miss Amrita Dhallu Mr Jerome Ince-Mitchell Ms Hannah Wallis Mr Andrew Brumwell Ms Sonia Boue Ms Helen Nisbet Mrs Zarah Hussain iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01626331 2024-03-31 01626331 2025-03-31 01626331 2024-04-01 2025-03-31 01626331 frs-core:CurrentFinancialInstruments 2025-03-31 01626331 frs-core:ComputerEquipment 2025-03-31 01626331 frs-core:ComputerEquipment 2024-04-01 2025-03-31 01626331 frs-core:ComputerEquipment 2024-03-31 01626331 frs-core:FurnitureFittings 2025-03-31 01626331 frs-core:FurnitureFittings 2024-04-01 2025-03-31 01626331 frs-core:FurnitureFittings 2024-03-31 01626331 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 01626331 frs-bus:CompanyLimitedByGuarantee 2024-04-01 2025-03-31 01626331 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 01626331 frs-bus:SmallEntities 2024-04-01 2025-03-31 01626331 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 01626331 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 01626331 frs-bus:Director1 2024-04-01 2025-03-31 01626331 frs-bus:Director2 2024-04-01 2025-03-31 01626331 frs-bus:Director3 2024-04-01 2025-03-31 01626331 frs-bus:Director4 2024-04-01 2025-03-31 01626331 frs-bus:Director5 2024-04-01 2025-03-31 01626331 frs-bus:Director6 2024-04-01 2025-03-31 01626331 frs-bus:Director7 2024-04-01 2025-03-31 01626331 frs-bus:Director8 2024-04-01 2025-03-31 01626331 frs-bus:Director9 2024-04-01 2025-03-31 01626331 frs-bus:Director10 2024-04-01 2025-03-31 01626331 frs-bus:Director11 2024-04-01 2025-03-31 01626331 frs-bus:Director12 2024-04-01 2025-03-31 01626331 frs-countries:EnglandWales 2024-04-01 2025-03-31 01626331 2023-03-31 01626331 2024-03-31 01626331 2023-04-01 2024-03-31 01626331 frs-core:CurrentFinancialInstruments 2024-03-31 01626331 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 01626331
AN:Artists Information Company
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01626331
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,732 14,510
9,732 14,510
CURRENT ASSETS
Debtors 5 52,347 57,323
Cash at bank and in hand 788,873 812,074
841,220 869,397
Creditors: Amounts Falling Due Within One Year 6 (145,174 ) (167,237 )
NET CURRENT ASSETS (LIABILITIES) 696,046 702,160
TOTAL ASSETS LESS CURRENT LIABILITIES 705,778 716,670
NET ASSETS 705,778 716,670
Income and Expenditure Account 705,778 716,670
MEMBERS' FUNDS 705,778 716,670
For the year ending 31 March 2025 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 Income and Expenditure Account.
On behalf of the board
Mr Andrew Brumwell
Director
18th August 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
AN:Artists Information Company is a private company, limited by guarantee, incorporated in England & Wales, registered number 01626331 . The registered office is Studio 19 High Bridge Works, 31-39 High Bridge, Newcastle Upon Tyne, NE1 1EW.
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% Reducing Balance
Computer Equipment over 3 years
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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: 11 (2024: 11)
11 11
Page 2
Page 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 17,522 40,948 58,470
Disposals - (2,597 ) (2,597 )
As at 31 March 2025 17,522 38,351 55,873
Depreciation
As at 1 April 2024 14,192 29,768 43,960
Provided during the period 832 3,946 4,778
Disposals - (2,597 ) (2,597 )
As at 31 March 2025 15,024 31,117 46,141
Net Book Value
As at 31 March 2025 2,498 7,234 9,732
As at 1 April 2024 3,330 11,180 14,510
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,759 16,491
Other debtors 49,588 40,832
52,347 57,323
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 32 24,346
Other creditors 108,280 92,295
Taxation and social security 36,862 50,596
145,174 167,237
7. Related Party Transactions
The company made payments to some of its directors or their associated businesses during the year for the
services they supplied to the company in the ordinary course of its business, including reimbursement of expenses
incurred in providing those services. These payments amount to £23,498 (2024 - £33,318) during the year.
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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