Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13780199 Mr Harry Benjamin Asmah Mr John Rupert Hill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13780199 2023-12-31 13780199 2024-12-31 13780199 2024-01-01 2024-12-31 13780199 frs-core:CurrentFinancialInstruments 2024-12-31 13780199 frs-core:Non-currentFinancialInstruments 2024-12-31 13780199 frs-core:ComputerEquipment 2024-12-31 13780199 frs-core:ComputerEquipment 2024-01-01 2024-12-31 13780199 frs-core:ComputerEquipment 2023-12-31 13780199 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 13780199 frs-core:FurnitureFittings 2024-12-31 13780199 frs-core:FurnitureFittings 2024-01-01 2024-12-31 13780199 frs-core:FurnitureFittings 2023-12-31 13780199 frs-core:NetGoodwill 2024-12-31 13780199 frs-core:NetGoodwill 2024-01-01 2024-12-31 13780199 frs-core:NetGoodwill 2023-12-31 13780199 frs-core:OtherResidualIntangibleAssets 2024-12-31 13780199 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 13780199 frs-core:OtherResidualIntangibleAssets 2023-12-31 13780199 frs-core:PlantMachinery 2024-12-31 13780199 frs-core:PlantMachinery 2024-01-01 2024-12-31 13780199 frs-core:PlantMachinery 2023-12-31 13780199 frs-core:ShareCapital 2024-12-31 13780199 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13780199 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13780199 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13780199 frs-bus:SmallEntities 2024-01-01 2024-12-31 13780199 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13780199 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13780199 frs-bus:Director1 2024-01-01 2024-12-31 13780199 frs-bus:Director2 2024-01-01 2024-12-31 13780199 frs-countries:EnglandWales 2024-01-01 2024-12-31 13780199 2022-12-31 13780199 2023-12-31 13780199 2023-01-01 2023-12-31 13780199 frs-core:CurrentFinancialInstruments 2023-12-31 13780199 frs-core:Non-currentFinancialInstruments 2023-12-31 13780199 frs-core:ShareCapital 2023-12-31 13780199 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 13780199
Pop Community Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13780199
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 196 363
Tangible Assets 5 66,182 374
66,378 737
CURRENT ASSETS
Debtors 6 75,971 104,461
Cash at bank and in hand 4,806 406
80,777 104,867
Creditors: Amounts Falling Due Within One Year 7 (189,586 ) (55,650 )
NET CURRENT ASSETS (LIABILITIES) (108,809 ) 49,217
TOTAL ASSETS LESS CURRENT LIABILITIES (42,431 ) 49,954
Creditors: Amounts Falling Due After More Than One Year 8 (84,168 ) (51,000 )
NET LIABILITIES (126,599 ) (1,046 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (126,699 ) (1,146 )
SHAREHOLDERS' FUNDS (126,599) (1,046)
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
Mr John Rupert Hill
Director
30/12/2025
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
Pop Community Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13780199 . The registered office is Unit L07 Pop Brixton, 49 Brixton Station Road, London, SW9 8PQ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. 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 25% on reducing balance
Fixtures & Fittings Straight line method over 4 years
Computer Equipment Straight line method over 3 years
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 4)
5 4
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 January 2024 - 500 500
As at 31 December 2024 - 500 500
Amortisation
As at 1 January 2024 - 137 137
Provided during the period 167 - 167
As at 31 December 2024 167 137 304
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2024 (167 ) 363 196
As at 1 January 2024 - 363 363
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 - - 389 389
Additions 65,173 494 1,269 66,936
As at 31 December 2024 65,173 494 1,658 67,325
Depreciation
As at 1 January 2024 - - 15 15
Provided during the period 623 105 400 1,128
As at 31 December 2024 623 105 415 1,143
Net Book Value
As at 31 December 2024 64,550 389 1,243 66,182
As at 1 January 2024 - - 374 374
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13,509 6,059
Amounts owed by group undertakings (15,012) (22,033)
Other debtors 77,474 120,435
75,971 104,461
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 159,519 6,658
Other creditors 16,574 44,479
Taxation and social security 13,493 4,513
189,586 55,650
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 57,000 51,000
Other creditors 27,168 -
84,168 51,000
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5