Acorah Software Products - Accounts Production 16.8.310 false true true 31 December 2023 1 January 2023 false 1 January 2024 5 April 2025 5 April 2025 08336721 Mr Graham Cramp Ms Joann Stewart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08336721 2023-12-31 08336721 2025-04-05 08336721 2024-01-01 2025-04-05 08336721 frs-core:CurrentFinancialInstruments 2025-04-05 08336721 frs-core:ComputerEquipment 2025-04-05 08336721 frs-core:ComputerEquipment 2024-01-01 2025-04-05 08336721 frs-core:ComputerEquipment 2023-12-31 08336721 frs-core:NetGoodwill 2025-04-05 08336721 frs-core:NetGoodwill 2024-01-01 2025-04-05 08336721 frs-core:NetGoodwill 2023-12-31 08336721 frs-core:PlantMachinery 2025-04-05 08336721 frs-core:PlantMachinery 2024-01-01 2025-04-05 08336721 frs-core:PlantMachinery 2023-12-31 08336721 frs-core:ShareCapital 2025-04-05 08336721 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05 08336721 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2025-04-05 08336721 frs-bus:FilletedAccounts 2024-01-01 2025-04-05 08336721 frs-bus:SmallEntities 2024-01-01 2025-04-05 08336721 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2025-04-05 08336721 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2025-04-05 08336721 frs-bus:Director1 2024-01-01 2025-04-05 08336721 frs-bus:Director2 2024-01-01 2025-04-05 08336721 frs-countries:EnglandWales 2024-01-01 2025-04-05 08336721 2022-12-31 08336721 2023-12-31 08336721 2023-01-01 2023-12-31 08336721 frs-core:CurrentFinancialInstruments 2023-12-31 08336721 frs-core:ShareCapital 2023-12-31 08336721 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08336721
Gather AT Ltd
Unaudited Financial Statements
For the Period 1 January 2024 to 5 April 2025
BK Plus
Units 4&5
Rockfield Business Park
Cheltenham
Gloucestershire
GL53 0AN
Gather AT Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Gather AT Ltd
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: 08336721

| 5 April 2025 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 6,691 |  | 1,435
|  |  | 6,691 |  | 1,435
CURRENT ASSETS
Cash at bank and in hand |  | 616 |  | 1,349 |
|  | 616 |  | 1,349 |
Creditors: Amounts Falling Due Within One Year | 6 | (28,053 ) |  | (13,703 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (27,437 ) |  | (12,354 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (20,746 ) |  | (10,919 )
NET LIABILITIES |  |  | (20,746 ) |  | (10,919 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (20,846 ) |  | (11,019 )
SHAREHOLDERS' FUNDS |  |  | (20,746) |  | (10,919)

For the period ending 5 April 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 Profit and Loss Account.
On behalf of the board

Mr Graham Cramp Director
10/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Gather AT Ltd
Notes to the Financial Statements
For the Period 1 January 2024 to 5 April 2025
Notes to the Financial Statements
1. General Information
Gather AT Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08336721 . The registered office is Units 4 & 5 Rockfield Business Park, Old Station Drive, Cheltenham, Gloucestershire, GL53 0AN.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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.
2.5. 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 | 20% Straight Line
Computer Equipment | 33.33% Straight Line

3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2024 | 9,000
As at 5 April 2025 | 9,000
Amortisation
As at 1 January 2024 | 9,000
As at 5 April 2025 | 9,000

...CONTINUED
Page 2
Page 3
Gather AT Ltd
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 5 April 2025

Net Book Value
As at 5 April 2025 | -
As at 1 January 2024 | -

5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 5,546 | 1,953 | 7,499
Additions | 7,415 | - | 7,415
As at 5 April 2025 | 12,961 | 1,953 | 14,914
Depreciation
As at 1 January 2024 | 4,111 | 1,953 | 6,064
Provided during the period | 2,159 | - | 2,159
As at 5 April 2025 | 6,270 | 1,953 | 8,223
Net Book Value
As at 5 April 2025 | 6,691 | - | 6,691
As at 1 January 2024 | 1,435 | - | 1,435

6. Creditors: Amounts Falling Due Within One Year

| 5 April 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 1
Other creditors | 28,052 |  | 13,702
| 28,053 |  | 13,703

7. Share Capital

| 5 April 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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