Acorah Software Products - Accounts Production 16.8.200 false true false 1 January 2024 31 December 2024 31 December 2024 13075287 Mr David Bailey Ms Alexandra Hunt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13075287 2023-12-31 13075287 2024-12-31 13075287 2024-01-01 2024-12-31 13075287 frs-core:CurrentFinancialInstruments 2024-12-31 13075287 frs-core:Non-currentFinancialInstruments 2024-12-31 13075287 frs-core:ComputerEquipment 2024-12-31 13075287 frs-core:ComputerEquipment 2024-01-01 2024-12-31 13075287 frs-core:ComputerEquipment 2023-12-31 13075287 frs-core:PlantMachinery 2024-12-31 13075287 frs-core:PlantMachinery 2024-01-01 2024-12-31 13075287 frs-core:PlantMachinery 2023-12-31 13075287 frs-core:ShareCapital 2024-12-31 13075287 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13075287 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13075287 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13075287 frs-bus:SmallEntities 2024-01-01 2024-12-31 13075287 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13075287 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13075287 frs-bus:Director1 2024-01-01 2024-12-31 13075287 frs-bus:Director2 2024-01-01 2024-12-31 13075287 frs-countries:EnglandWales 2024-01-01 2024-12-31
Registered number: 13075287
Sub Two Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Dark Consulting Ltd
34c High Street
Yatton
Bristol
BS49 4JA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13075287
2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 8,177
Investment Properties 5 495,799
503,976
CURRENT ASSETS
Debtors 6 114,713
Cash at bank and in hand 11,499
126,212
Creditors: Amounts Falling Due Within One Year 7 (11,188 )
NET CURRENT ASSETS (LIABILITIES) 115,024
TOTAL ASSETS LESS CURRENT LIABILITIES 619,000
Creditors: Amounts Falling Due After More Than One Year 8 (641,143 )
NET LIABILITIES (22,143 )
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account (22,243 )
SHAREHOLDERS' FUNDS (22,143)
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 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
Ms Alexandra Hunt
Director
29/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sub Two Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13075287 . The registered office is 34c High Street, Yatton, Bristol, BS49 4JA.
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:
Plant & Machinery 10 years, straight line
Computer Equipment 3 years, straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 7,385 717 8,102
Additions 2,000 - 2,000
As at 31 December 2024 9,385 717 10,102
Depreciation
As at 1 January 2024 568 179 747
Provided during the period 939 239 1,178
As at 31 December 2024 1,507 418 1,925
...CONTINUED
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Net Book Value
As at 31 December 2024 7,878 299 8,177
As at 1 January 2024 6,817 538 7,355
5. Investment Property
2024
£
Fair Value
As at 1 January 2024 and 31 December 2024 495,799
6. Debtors
2024
£
Due within one year
Trade debtors 1,707
Amounts owed by group undertakings 112,495
Other debtors 511
114,713
7. Creditors: Amounts Falling Due Within One Year
2024
£
Trade creditors 2,498
Other creditors 1,360
Taxation and social security 7,330
11,188
8. Creditors: Amounts Falling Due After More Than One Year
2024
£
Other creditors 641,143
9. Share Capital
2024
£
Allotted, Called up and fully paid 100
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