Acorah Software Products - Accounts Production 6.5.027 false true Mr J M Garner true 1 October 2016 30 September 2017 30 September 2017 07006570 Mr John Mark Garner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07006570 2016-09-30 07006570 2017-09-30 07006570 2016-10-01 2017-09-30 07006570 frs-core:CurrentFinancialInstruments 2017-09-30 07006570 frs-core:CurrentFinancialInstruments 2016-10-01 2017-09-30 07006570 frs-core:Non-currentFinancialInstruments 2017-09-30 07006570 frs-core:Non-currentFinancialInstruments 2016-10-01 2017-09-30 07006570 frs-core:CurrentFinancialInstruments 2016-10-01 2017-09-30 07006570 frs-core:CurrentFinancialInstruments 2017-09-30 07006570 frs-core:AfterOneYear 2016-10-01 2017-09-30 07006570 frs-core:BetweenOneFiveYears 2016-10-01 2017-09-30 07006570 frs-core:BetweenOneFiveYears 2017-09-30 07006570 frs-core:ComputerEquipment 2017-09-30 07006570 frs-core:ComputerEquipment 2016-10-01 2017-09-30 07006570 frs-core:ComputerEquipment 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Registered number: 07006570
A Brand New Start Limited
Unaudited Financial Statements
For The Year Ended 30 September 2017
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 07006570
2017 2016
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 2 162 487
162 487
CURRENT ASSETS
Debtors 3 8,483 7,770
Cash at bank and in hand 269 843
8,752 8,613
Creditors: Amounts Falling Due Within One Year 4 (9,454 ) (8,765 )
NET CURRENT ASSETS (LIABILITIES) (702 ) (152 )
TOTAL ASSETS LESS CURRENT LIABILITIES (540 ) 335
NET ASSETS (540 ) 335
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account (542 ) 333
SHAREHOLDERS' FUNDS (540) 335
For the year ending 30 September 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • 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 John Mark Garner
24/05/2018
Page 1

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
1.3. 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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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.
1.4. 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:
Fixtures & Fittings 25% on cost
1.5. 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 year 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 asset reflects 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.
Page 3
2. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2016 1,298
As at 30 September 2017 1,298
Depreciation
As at 1 October 2016 811
Provided during the period 325
As at 30 September 2017 1,136
Net Book Value
As at 30 September 2017 162
As at 1 October 2016 487
3. Debtors
2017 2016
£ £
Due within one year
Trade debtors 3,187 2,349
S455 Tax 1,275 1,330
CT Refundable 99 -
Director's loan account 3,922 4,091
8,483 7,770
4. Creditors: Amounts Falling Due Within One Year
2017 2016
£ £
Trade creditors - 139
Bank loans and overdrafts 4,941 2,707
Corporation tax 1,811 3,015
VAT 379 1,184
JMG - Intercompany 2,323 1,720
9,454 8,765
Included within other creditors is a balance of £2,323.12 owed to JMG Business Development Ltd (Company No. 07006468), of which John Garner is also director.
Page 4
5. Share Capital
2017 2016
Allotted, Called up and fully paid 2 2
Value Number 2017 2016
Allotted, called up and fully paid £ £ £
Ordinary shares 1 2 2 2
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2016 Amounts advanced Amounts repaid Amounts written off As at 30 September 2017
£ £ £ £ £
Mr John Mark Garner 4,091 4,666 (4,835 ) - 3,922
The above loan is unsecured, interest free and repayable on demand.
7. Ultimate Controlling Party
The company's ultimate controlling party is Mr J M Garner by virtue of his ownership of 100% of the issued share capital in the company.
Page 5