Acorah Software Products - Accounts Production 16.8.200 false true 31 December 2023 1 April 2023 false 23 December 2025 1 January 2024 31 December 2024 31 December 2024 06753483 J H Federman R A Ford Acendre Midco, Inc true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06753483 2023-12-31 06753483 2024-12-31 06753483 2024-01-01 2024-12-31 06753483 frs-core:CurrentFinancialInstruments 2024-12-31 06753483 frs-core:ComputerEquipment 2024-01-01 2024-12-31 06753483 frs-core:FurnitureFittings 2024-12-31 06753483 frs-core:FurnitureFittings 2024-01-01 2024-12-31 06753483 frs-core:FurnitureFittings 2023-12-31 06753483 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 06753483 frs-core:CapitalRedemptionReserve 2024-12-31 06753483 frs-core:SharePremium 2024-12-31 06753483 frs-core:ShareCapital 2024-12-31 06753483 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06753483 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06753483 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06753483 frs-bus:SmallEntities 2024-01-01 2024-12-31 06753483 frs-bus:Audited 2024-01-01 2024-12-31 06753483 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06753483 1 2024-01-01 2024-12-31 06753483 frs-bus:Director1 2024-01-01 2024-12-31 06753483 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 06753483 frs-countries:EnglandWales 2024-01-01 2024-12-31 06753483 2023-03-31 06753483 2023-12-31 06753483 2023-04-01 2023-12-31 06753483 frs-core:CurrentFinancialInstruments 2023-12-31 06753483 frs-core:CapitalRedemptionReserve 2023-12-31 06753483 frs-core:SharePremium 2023-12-31 06753483 frs-core:ShareCapital 2023-12-31 06753483 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 06753483
Vacancy Filler Limited
Financial Statements
For The Year Ended 31 December 2024
RBM CCA Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06753483
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 132,936 77,625
Debtors 6 1,969,477 1,431,361
Cash at bank and in hand 213,154 442,665
2,315,567 1,951,651
Creditors: Amounts Falling Due Within One Year 7 (1,176,829 ) (1,321,436 )
NET CURRENT ASSETS (LIABILITIES) 1,138,738 630,215
TOTAL ASSETS LESS CURRENT LIABILITIES 1,138,738 630,215
NET ASSETS 1,138,738 630,215
CAPITAL AND RESERVES
Called up share capital 8 340 340
Share premium account 203,260 203,260
Capital redemption reserve 19,788 19,788
Profit and Loss Account 915,350 406,827
SHAREHOLDERS' FUNDS 1,138,738 630,215
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
J H Federman
Director
22/12/2025
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
Vacancy Filler Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06753483 . The registered office is 6 5th Floor, Room 512, 6 St. George’S Way, Leicester, Leicestershire, LE1 1QZ.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates, as a proportion of total costs. Where the outcome cannot estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
Turnover with respect to subscriptions is spread over the term of the subscription on a straight line basis.
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:
Leasehold 5 years straight line
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% reducing balance
2.4. 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.
2.5. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 2
Page 3
2.7. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2023: 31)
17 31
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 71,362
Disposals (71,362 )
As at 31 December 2024 -
Depreciation
As at 1 January 2024 71,362
Disposals (71,362 )
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Stocks
31 December 2024 31 December 2023
£ £
Stock 132,936 77,625
6. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Trade debtors 213,203 509,406
Amounts owed by group undertakings 1,735,495 887,220
Other debtors 20,779 34,735
1,969,477 1,431,361
7. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Trade creditors 47,722 130,790
Other creditors 874,502 1,037,309
Taxation and social security 254,605 153,337
1,176,829 1,321,436
Page 3
Page 4
8. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 340 340
9. Related Party Transactions
The company has taken exemption in FRS 102 from disclosing transactions with other wholly owned group companies.
10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
11. Ultimate Controlling Party
The company's controlling party is Acendre Midco, Inc by virtue of its ownership of 100% of the issued share capital in the company. The ultimate parent company is Acendea Techologies, Inc, incorporated in USA. There is no overall controlling party of the group.
12. Audit Information
The auditor's report on the accounts of Vacancy Filler Limited for the year ended 31 December 2024 was unqualified.
The auditor's report was signed by Richard Molloy (Senior Statutory Auditor) for and on behalf of RBM CCA Limited , Statutory Auditor.
Page 4