Acorah Software Products - Accounts Production 19.2.350 false true 30 April 2022 1 May 2021 false 1 May 2022 30 April 2023 30 April 2023 10122415 Mr Jonathan Rupert Holt Mrs Penny Ann Farthing iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10122415 2022-04-30 10122415 2023-04-30 10122415 2022-05-01 2023-04-30 10122415 frs-core:CurrentFinancialInstruments 2023-04-30 10122415 frs-core:ShareCapital 2023-04-30 10122415 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 10122415 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 10122415 frs-bus:FilletedAccounts 2022-05-01 2023-04-30 10122415 frs-bus:SmallEntities 2022-05-01 2023-04-30 10122415 frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 10122415 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 10122415 frs-bus:Director1 2022-05-01 2023-04-30 10122415 frs-bus:Director2 2022-05-01 2023-04-30 10122415 frs-countries:EnglandWales 2022-05-01 2023-04-30 10122415 2021-04-30 10122415 2022-04-30 10122415 2021-05-01 2022-04-30 10122415 frs-core:CurrentFinancialInstruments 2022-04-30 10122415 frs-core:ShareCapital 2022-04-30 10122415 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30
Registered number: 10122415
Blue Heron Consultancy Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
STR8 4WARD Accounting Limited
Blue Heron Consultancy Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements

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

Page 1
Blue Heron Consultancy Limited
Balance Sheet
As At 30 April 2023
Balance Sheet
Registered number: 10122415

| 2023 | 2022
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 1,117 |  | 1,411 |
Cash at bank and in hand |  | 336,483 |  | 340,574 |
|  | 337,600 |  | 341,985 |
Creditors: Amounts Falling Due Within One Year | 5 | (10,435 ) |  | (11,363 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 327,165 |  | 330,622
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 327,165 |  | 330,622
NET ASSETS |  |  | 327,165 |  | 330,622
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10 |  | 10
Profit and Loss Account |  |  | 327,155 |  | 330,612
SHAREHOLDERS' FUNDS |  |  | 327,165 |  | 330,622

For the year ending 30 April 2023 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

Mrs Penny Ann Farthing Director
12/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Blue Heron Consultancy Limited
Notes to the Financial Statements
For The Year Ended 30 April 2023
Notes to the Financial Statements
1. General Information
Blue Heron Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10122415 . The registered office is 16 School Close, High Wycombe, HP11 1PH.
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. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: NIL (2022: 1)
- 1
4. Debtors

| 2023 |  | 2022
--- | --- | --- | ---
| £ |  | £
Due within one year
Corporation tax recoverable assets-Carry back losses | - |  | 816
VAT | 1,117 |  | 595
| 1,117 |  | 1,411

5. Creditors: Amounts Falling Due Within One Year

| 2023 |  | 2022
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Directors' loan accounts | 10,434 |  | 11,363
| 10,435 |  | 11,363

Page 2
Page 3
Blue Heron Consultancy Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2023
6. Share Capital

| 2023 |  | 2022
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

7. Dividends

| 2023 |  | 2022
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | - |  | 9,104
| - |  | 9,104

Page 3