Acorah Software Products - Accounts Production 6.9.025 false 1 March 2017 28 February 2018 28 February 2018 08885645 Mr Keith Turnock Mr Christopher Spyve Mrs Isobel Turnock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08885645 2017-02-28 08885645 2018-02-28 08885645 2017-03-01 2018-02-28 08885645 frs-core:CurrentFinancialInstruments 2018-02-28 08885645 frs-core:CurrentFinancialInstruments 2017-03-01 2018-02-28 08885645 frs-core:Non-currentFinancialInstruments 2018-02-28 08885645 frs-core:Non-currentFinancialInstruments 2017-03-01 2018-02-28 08885645 frs-core:CurrentFinancialInstruments 2017-03-01 2018-02-28 08885645 frs-core:CurrentFinancialInstruments 2018-02-28 08885645 frs-core:AfterOneYear 2017-03-01 2018-02-28 08885645 frs-core:BetweenOneFiveYears 2017-03-01 2018-02-28 08885645 frs-core:BetweenOneFiveYears 2018-02-28 08885645 frs-core:ComputerEquipment 2018-02-28 08885645 frs-core:ComputerEquipment 2017-03-01 2018-02-28 08885645 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2017-02-28 08885645 dpl-frs:CostSales dpl-frs:Item7 2016-02-29 2017-02-28 08885645 dpl-frs:CostSales dpl-frs:Item7 2016-02-28 08885645 dpl-frs:CostSales dpl-frs:Item7 2017-02-28 08885645 dpl-frs:DistributionCosts dpl-frs:Item7 2016-02-29 2017-02-28 08885645 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2016-02-29 2017-02-28 08885645 dpl-frs:Item8 2016-02-29 2017-02-28 08885645 dpl-frs:Item8 2016-02-28 08885645 dpl-frs:Item8 2017-02-28 08885645 dpl-frs:CostSales dpl-frs:Item8 2016-02-29 2017-02-28 08885645 dpl-frs:CostSales dpl-frs:Item8 2016-02-28 08885645 dpl-frs:CostSales dpl-frs:Item8 2017-02-28 08885645 dpl-frs:DistributionCosts dpl-frs:Item8 2016-02-29 2017-02-28 08885645 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2016-02-29 2017-02-28 08885645 dpl-frs:Item9 2016-02-29 2017-02-28 08885645 dpl-frs:Item9 2016-02-28 08885645 dpl-frs:Item9 2017-02-28 08885645 dpl-frs:CostSales dpl-frs:Item9 2016-02-29 2017-02-28 08885645 dpl-frs:CostSales dpl-frs:Item9 2016-02-28 08885645 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dpl-frs:AdministrativeExpenses dpl-frs:Item11 2016-02-29 2017-02-28 08885645 dpl-frs:Item12 2016-02-29 2017-02-28 08885645 dpl-frs:Item12 2016-02-28 08885645 dpl-frs:Item12 2017-02-28 08885645 dpl-frs:CostSales dpl-frs:Item12 2016-02-29 2017-02-28 08885645 dpl-frs:CostSales dpl-frs:Item12 2016-02-28 08885645 dpl-frs:CostSales dpl-frs:Item12 2017-02-28 08885645 dpl-frs:DistributionCosts dpl-frs:Item12 2016-02-29 2017-02-28 08885645 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2016-02-29 2017-02-28 08885645 1 2016-02-29 2017-02-28 08885645 frs-countries:EnglandWales 2016-02-29 2017-02-28
Registered number: 08885645
Yarnton Leisure Buildings Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2018
Manea Consulting

Squirrel Lodge
Swan Lane
Edenbridge
Kent
TN8 6AL
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Balance Sheet
Registered number: 08885645
2018 2017
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 116,411 126,792
Tangible Assets 4 11,577 15,436
127,988 142,228
CURRENT ASSETS
Stocks 5 48,750 125,790
Debtors 6 71,749 45,745
Cash at bank and in hand 3,627 1
124,126 171,536
Creditors: Amounts Falling Due Within One Year 7 (180,637 ) (271,184 )
NET CURRENT ASSETS (LIABILITIES) (56,511 ) (99,648 )
TOTAL ASSETS LESS CURRENT LIABILITIES 71,477 42,580
NET ASSETS 71,477 42,580
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 71,377 42,480
SHAREHOLDERS' FUNDS 71,477 42,580
Page 1
For the year ending 28 February 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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 Keith Turnock
05/11/2018

The notes on pages 3 to 6 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
1.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are leasehold costs. It is amortised to profit and loss account over its estimated economic life of 10 years.
1.5. Research and Development
Expenditure on research and development is written off in the year it is incurred.
1.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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%
Motor Vehicles 25%
Fixtures & Fittings 20%
Computer Equipment 20%
1.7. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
1.8. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
1.9. 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.
3. Intangible Assets
Goodwill Leasehold Office Site Improvements Costs Total
£ £ £ £
Cost
As at 1 March 2017 57,933 100,000 - 157,933
Additions - 30,000 70,000 100,000
As at 28 February 2018 57,933 130,000 70,000 257,933
Amortisation
As at 1 March 2017 31,141 - - 31,141
Provided during the period 10,381 100,000 - 110,381
As at 28 February 2018 41,522 100,000 - 141,522
Net Book Value
As at 28 February 2018 16,411 30,000 70,000 116,411
As at 1 March 2017 26,792 100,000 - 126,792
Page 4
4. Tangible Assets
Display Units Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 March 2017 - 1,729 20,667 690
Additions - - - -
As at 28 February 2018 - 1,729 20,667 690
Depreciation
As at 1 March 2017 - 951 7,370 226
Provided during the period - 195 3,324 116
As at 28 February 2018 - 1,146 10,694 342
Net Book Value
As at 28 February 2018 - 583 9,973 348
As at 1 March 2017 - 778 13,297 464
Computer Equipment Total
£ £
Cost
As at 1 March 2017 1,078 24,164
Additions - -
As at 28 February 2018 1,078 24,164
Depreciation
As at 1 March 2017 181 8,728
Provided during the period 224 3,859
As at 28 February 2018 405 12,587
Net Book Value
As at 28 February 2018 673 11,577
As at 1 March 2017 897 15,436
5. Stocks
2018 2017
£ £
Stock - materials 48,750 125,790
48,750 125,790
Page 5
6. Debtors
2018 2017
£ £
Due within one year
Trade debtors 68,661 42,657
Warranty Fund (Debtors < 1 year) 3,088 3,088
71,749 45,745
7. Creditors: Amounts Falling Due Within One Year
2018 2017
£ £
Trade creditors 21,763 32,633
Bank loans and overdrafts - 15,975
Corporation tax 9,846 3,704
Other taxes and social security 2,764 1,448
VAT 19,236 5,362
Net wages 1,535 -
Accruals (Current liabilities - creditors < 1 year) - 2,150
CIS Tax - 2,165
Accruals and deferred income 2,150 -
Directors' loan accounts 121,735 207,235
Credit Card (Current liabilities - creditors < 1 year) 1,608 512
180,637 271,184
8. Share Capital
2018 2017
Allotted, Called up and fully paid 100 100
9. General Information
Yarnton Leisure Buildings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08885645. The registered office is Sandy Lane, Yarnton, Kidlington, Oxfordshire, OX5 1PA.
Page 6