Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11392382 Mr Christopher Stuart Smith Mrs Keira Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11392382 2023-12-31 11392382 2024-12-31 11392382 2024-01-01 2024-12-31 11392382 frs-core:CurrentFinancialInstruments 2024-12-31 11392382 frs-core:Non-currentFinancialInstruments 2024-12-31 11392382 frs-core:PlantMachinery 2024-12-31 11392382 frs-core:PlantMachinery 2024-01-01 2024-12-31 11392382 frs-core:PlantMachinery 2023-12-31 11392382 frs-core:ShareCapital 2024-12-31 11392382 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11392382 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11392382 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11392382 frs-bus:SmallEntities 2024-01-01 2024-12-31 11392382 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11392382 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11392382 frs-bus:Director1 2024-01-01 2024-12-31 11392382 frs-bus:Director2 2024-01-01 2024-12-31 11392382 frs-countries:EnglandWales 2024-01-01 2024-12-31 11392382 2022-12-31 11392382 2023-12-31 11392382 2023-01-01 2023-12-31 11392382 frs-core:CurrentFinancialInstruments 2023-12-31 11392382 frs-core:Non-currentFinancialInstruments 2023-12-31 11392382 frs-core:ShareCapital 2023-12-31 11392382 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11392382
THE OLD BOAT CAFE LTD
Unaudited Financial Statements
For The Year Ended 31 December 2024
Highspec Consultancy Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11392382
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,500 21,500
21,500 21,500
CURRENT ASSETS
Cash at bank and in hand 487 8,669
487 8,669
Creditors: Amounts Falling Due Within One Year 5 (3,964 ) (2,650 )
NET CURRENT ASSETS (LIABILITIES) (3,477 ) 6,019
TOTAL ASSETS LESS CURRENT LIABILITIES 18,023 27,519
Creditors: Amounts Falling Due After More Than One Year 6 (14,379 ) (23,867 )
NET ASSETS 3,644 3,652
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 3,642 3,650
SHAREHOLDERS' FUNDS 3,644 3,652
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 Christopher Stuart Smith
Director
Mrs Keira Smith
Director
17/08/2026
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
THE OLD BOAT CAFE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11392382 . The registered office is 27 Old Gloucester Street, London, WC1N 3AX.
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 20% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: )
13 -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 31,500
As at 31 December 2024 31,500
Depreciation
As at 1 January 2024 10,000
As at 31 December 2024 10,000
Net Book Value
As at 31 December 2024 21,500
As at 1 January 2024 21,500
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 1,750 1,750
Other creditors 2,214 900
3,964 2,650
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 322 2,367
Other creditors 14,057 21,500
14,379 23,867
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4