Acorah Software Products - Accounts Production 18.1.170 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 06165640 Mr Kev Gallagher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06165640 2023-03-31 06165640 2024-03-31 06165640 2023-04-01 2024-03-31 06165640 frs-core:CurrentFinancialInstruments 2024-03-31 06165640 frs-core:Non-currentFinancialInstruments 2024-03-31 06165640 frs-core:FurnitureFittings 2024-03-31 06165640 frs-core:FurnitureFittings 2023-04-01 2024-03-31 06165640 frs-core:FurnitureFittings 2023-03-31 06165640 frs-core:MotorVehicles 2024-03-31 06165640 frs-core:MotorVehicles 2023-04-01 2024-03-31 06165640 frs-core:MotorVehicles 2023-03-31 06165640 frs-core:PlantMachinery 2024-03-31 06165640 frs-core:PlantMachinery 2023-04-01 2024-03-31 06165640 frs-core:PlantMachinery 2023-03-31 06165640 frs-core:ShareCapital 2024-03-31 06165640 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06165640 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06165640 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06165640 frs-bus:SmallEntities 2023-04-01 2024-03-31 06165640 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06165640 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06165640 frs-bus:Director1 2023-04-01 2024-03-31 06165640 frs-bus:Director1 2023-03-31 06165640 frs-bus:Director1 2024-03-31 06165640 frs-core:Non-currentFinancialInstruments 1 2024-03-31 06165640 frs-countries:EnglandWales 2023-04-01 2024-03-31 06165640 2022-03-31 06165640 2023-03-31 06165640 2022-04-01 2023-03-31 06165640 frs-core:CurrentFinancialInstruments 2023-03-31 06165640 frs-core:Non-currentFinancialInstruments 2023-03-31 06165640 frs-core:ShareCapital 2023-03-31 06165640 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 06165640 frs-core:Non-currentFinancialInstruments 1 2023-03-31
Registered number: 06165640
Bestow Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Ascot Sinclair Associates Ltd
Chartered Certified Accountants
Avondale House
262 Uxbridge Road
Hatch End
Middlesex
HA5 4HS
Bestow Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Bestow Limited
Balance Sheet
As At 31 March 2024
Balance Sheet
Registered number: 06165640

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 185 |  | 248
|  |  | 185 |  | 248
CURRENT ASSETS
Debtors | 5 | 19,493 |  | 28,302 |
Cash at bank and in hand |  | - |  | 1,630 |
|  | 19,493 |  | 29,932 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,403 ) |  | (4,613 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,090 |  | 25,319
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 16,275 |  | 25,567
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (23,526 ) |  | (31,287 )
NET LIABILITIES |  |  | (7,251 ) |  | (5,720 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (7,351 ) |  | (5,820 )
SHAREHOLDERS' FUNDS |  |  | (7,251) |  | (5,720)

Page 1
Page 2
Bestow Limited
Balance Sheet (continued)
As At 31 March 2024
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Kev Gallagher Director
18/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bestow Limited
Notes to the Financial Statements
For The Year Ended 31 March 2024
Notes to the Financial Statements
1. General Information
Bestow Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06165640 . The registered office is Avondale House, 262 Uxbridge Road, Hatch End, HA5 4HS.
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. 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% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 25% Reducing balance

2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 3
Page 4
Bestow Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2024
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2023 | 4,548 | 669 | 694 | 5,911
As at 31 March 2024 | 4,548 | 669 | 694 | 5,911
Depreciation
As at 1 April 2023 | 4,403 | 618 | 642 | 5,663
Provided during the period | 37 | 13 | 13 | 63
As at 31 March 2024 | 4,440 | 631 | 655 | 5,726
Net Book Value
As at 31 March 2024 | 108 | 38 | 39 | 185
As at 1 April 2023 | 145 | 51 | 52 | 248

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Director's loan account | 691 |  | -
Due after more than one year
Other debtors - Adan Bills Consulting Ltd | 32,000 |  | 32,000
Other debtors - Bestow Consulting Ltd | (13,198 ) |  | (3,698 )
| 18,802 |  | 28,302
| 19,493 |  | 28,302

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 2
Bank loans and overdrafts | 43 |  | -
Accruals and deferred income | 3,360 |  | 4,610
Director's loan account | - |  | 1
| 3,403 |  | 4,613

7. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 23,526 |  | 31,287

Page 4
Page 5
Bestow Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2024
8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Kev Gallagher | (1 ) | 692 | - | - | 691

The above loan is unsecured, not interest free and repayable on demand.
Page 5