Acorah Software Products - Accounts Production 11.2.029 false 1 January 2019 31 December 2019 31 December 2019 09879811 Mr Andrea Arcangeli iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09879811 2018-12-31 09879811 2019-12-31 09879811 2019-01-01 2019-12-31 09879811 frs-core:CurrentFinancialInstruments 2019-12-31 09879811 frs-core:CurrentFinancialInstruments 2019-01-01 2019-12-31 09879811 frs-core:Non-currentFinancialInstruments 2019-12-31 09879811 frs-core:Non-currentFinancialInstruments 2019-01-01 2019-12-31 09879811 frs-core:CurrentFinancialInstruments 2019-01-01 2019-12-31 09879811 frs-core:CurrentFinancialInstruments 2019-12-31 09879811 frs-core:AfterOneYear 2019-01-01 2019-12-31 09879811 frs-core:BetweenOneFiveYears 2019-01-01 2019-12-31 09879811 frs-core:BetweenOneFiveYears 2019-12-31 09879811 frs-core:ComputerEquipment 2019-12-31 09879811 frs-core:ComputerEquipment 2019-01-01 2019-12-31 09879811 frs-core:ComputerEquipment 2018-12-31 09879811 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Registered number: 09879811
Acap Advisory Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2019
Global Tax Limited

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 09879811
2019 2018
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 3,475 2,988
3,475 2,988
CURRENT ASSETS
Debtors 4 217,857 2,960
Cash at bank and in hand 3,323 91,300
221,180 94,260
Creditors: Amounts Falling Due Within One Year 5 (231,243 ) (99,505 )
NET CURRENT ASSETS (LIABILITIES) (10,063 ) (5,245 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,588 ) (2,257 )
NET ASSETS (6,588 ) (2,257 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (6,688 ) (2,357 )
SHAREHOLDERS' FUNDS (6,588) (2,257)
Page 1
For the year ending 31 December 2019 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 Andrea Arcangeli
16/03/2020

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. 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.
1.3. 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 Dep@20%
Computer Equipment Dep@33%
1.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
Page 3
3. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2019 843 3,196 4,039
Additions 59 1,190 1,249
As at 31 December 2019 902 4,386 5,288
Depreciation
As at 1 January 2019 111 940 1,051
Provided during the period 142 620 762
As at 31 December 2019 253 1,560 1,813
Net Book Value
As at 31 December 2019 649 2,826 3,475
As at 1 January 2019 732 2,256 2,988
4. Debtors
2019 2018
£ £
Due within one year
Trade debtors 107,678 -
VAT - 2,960
Director's loan account 110,179 -
217,857 2,960
5. Creditors: Amounts Falling Due Within One Year
2019 2018
£ £
Trade creditors 120,003 67,300
VAT 1,240 -
Net wages - 8,424
Accruals and deferred income 110,000 20,966
Director's loan account - 2,815
231,243 99,505
6. Share Capital
2019 2018
Allotted, Called up and fully paid 100 100
Page 4
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
8. General Information
Acap Advisory Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09879811. The registered office is 1 Poultry, London, EC2R 8EJ.
Page 5