Acorah Software Products - Accounts Production 12.4.002 false true the Directors true 1 January 2021 31 December 2021 31 December 2021 07443222 Mr Mark Steven Mr Thomas Steven Mr Christopher Steven Dr Joan Steven iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07443222 2020-12-31 07443222 2021-12-31 07443222 2021-01-01 2021-12-31 07443222 frs-core:CurrentFinancialInstruments 2021-12-31 07443222 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 07443222 frs-core:Non-currentFinancialInstruments 2021-12-31 07443222 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 07443222 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 07443222 frs-core:CurrentFinancialInstruments 2021-12-31 07443222 frs-core:AfterOneYear 2021-01-01 2021-12-31 07443222 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 07443222 frs-core:BetweenOneFiveYears 2021-12-31 07443222 frs-core:ComputerEquipment 2021-12-31 07443222 frs-core:ComputerEquipment 2021-01-01 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dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-01-01 2020-12-31 07443222 dpl-frs:Item11 2020-01-01 2020-12-31 07443222 dpl-frs:Item11 2019-12-31 07443222 dpl-frs:Item11 2020-12-31 07443222 dpl-frs:CostSales dpl-frs:Item11 2020-01-01 2020-12-31 07443222 dpl-frs:CostSales dpl-frs:Item11 2019-12-31 07443222 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 07443222 dpl-frs:DistributionCosts dpl-frs:Item11 2020-01-01 2020-12-31 07443222 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-01-01 2020-12-31 07443222 dpl-frs:Item12 2020-01-01 2020-12-31 07443222 dpl-frs:Item12 2019-12-31 07443222 dpl-frs:Item12 2020-12-31 07443222 dpl-frs:CostSales dpl-frs:Item12 2020-01-01 2020-12-31 07443222 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 07443222 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 07443222 dpl-frs:DistributionCosts dpl-frs:Item12 2020-01-01 2020-12-31 07443222 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-01-01 2020-12-31 07443222 1 2020-01-01 2020-12-31 07443222 frs-countries:EnglandWales 2020-01-01 2020-12-31
Registered number: 07443222
Geoff Steven & Sons Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Paul S Axcell

Chartered Accountant

10 Springfield
Ovington
Prudhoe
Northumberland
NE42 6EH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 07443222
2021 2020
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 7 79,499 145,666
Tangible Assets 8 252,976 145,627
332,475 291,293
CURRENT ASSETS
Stocks 9 150,851 109,866
Debtors 10 157,477 146,590
Cash at bank and in hand 80,432 207,410
388,760 463,866
Creditors: Amounts Falling Due Within One Year 11 (215,178 ) (231,562 )
NET CURRENT ASSETS (LIABILITIES) 173,582 232,304
TOTAL ASSETS LESS CURRENT LIABILITIES 506,057 523,597
Creditors: Amounts Falling Due After More Than One Year 12 (244,393 ) (311,963 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 14 (45,120 ) (25,901 )
NET ASSETS 216,544 185,733
CAPITAL AND RESERVES
Called up share capital 15 3,000 3,000
Profit and Loss Account 213,544 182,733
SHAREHOLDERS' FUNDS 216,544 185,733
Page 1
Page 2
For the year ending 31 December 2021 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 Mark Steven
Director
15th August 2022
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. Turnover
Turnover represents the amounts chargeable, net of Value Added tax, in respect of the sale of goods and services to customers.
1.4. 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 five years.
1.5. 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 10% straight line
Fixtures & Fittings 10% straight line
Office Equipment 25% straight line
1.6. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.7. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.
1.8. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
Page 3
Page 4
1.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

1.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
4. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2021 2020
Office and administration 30 29
Sales, marketing and distribution 1 1
31 30
7. Intangible Assets
Goodwill
£
Cost
As at 1 January 2021 462,739
As at 31 December 2021 462,739
Amortisation
As at 1 January 2021 317,073
Provided during the period 66,167
As at 31 December 2021 383,240
Net Book Value
As at 31 December 2021 79,499
As at 1 January 2021 145,666
Page 4
Page 5
8. Tangible Assets
Plant & Machinery Fixtures & Fittings Office Equipment Total
£ £ £ £
Cost
As at 1 January 2021 133,569 136,591 29,686 299,846
Additions 54,826 97,563 3,968 156,357
Disposals (1,000 ) (13,967 ) (439 ) (15,406 )
As at 31 December 2021 187,395 220,187 33,215 440,797
Depreciation
As at 1 January 2021 58,804 75,128 20,287 154,219
Provided during the period 15,992 18,032 5,409 39,433
Disposals (100 ) (5,621 ) (110 ) (5,831 )
As at 31 December 2021 74,696 87,539 25,586 187,821
Net Book Value
As at 31 December 2021 112,699 132,648 7,629 252,976
As at 1 January 2021 74,765 61,463 9,399 145,627
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2021 2020
£ £
Plant & Machinery 80,203 48,720
80,203 48,720
9. Stocks
2021 2020
£ £
Stock - materials and work in progress 150,851 109,866
150,851 109,866
Page 5
Page 6
10. Debtors
2021 2020
£ £
Due within one year
Trade debtors 109,026 109,012
Prepayments and accrued income 32,951 29,110
VAT 15,500 8,468
157,477 146,590
11. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 150,401 121,337
Bank loans and overdrafts 2,211 1,596
Corporation tax 8,828 58,753
Other taxes and social security 15,941 9,854
Other creditors 2,274 1,821
Accruals and deferred income 2,699 9,205
Directors' loan accounts 32,824 28,996
215,178 231,562
12. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 58,611 34,800
Bank loans 185,782 277,163
244,393 311,963
13. Obligations Under Finance Leases and Hire Purchase
2021 2020
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Between one and five years 58,611 34,800
58,611 34,800
58,611 34,800
Page 6
Page 7
14. Deferred Taxation
The provision for deferred taxation is made up of the difference between deprerciation, amortisation and accelerated capital allowances
2021 2020
£ £
Deferred tax 27,396 27,396
Accelerated capital allowances 17,724 (1,495 )
45,120 25,901
15. Share Capital
2021 2020
Allotted, Called up and fully paid 3,000 3,000
Value Number 2021 2020
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 3000 3,000 3,000
16. Other Commitments
At the end of the period the company had annual commitments under non-cancellable operating leases as follows:
Land and buildings Other
2021 2020 2021 2020
£ £ £ £
Within 1 year 34,075 7,000 733 11,911
Between 1 and 5 years - 60,075 - -
After 5 years 61,500 28,500 - -
95,575 95,575 733 11,911
17. Directors Advances, Credits and Guarantees
During the year the directors occasionally paid for personal items on their company credit cards. All such items were repaid via their directors' loan accounts on receipt of the monthly statement
As at 1 January 2021 Amounts advanced Amounts repaid Amounts written off As at 31 December 2021
£ £ £ £ £
Mr Mark Steven - 19,962 19,962 - -
Mr Thomas Steven - 3,166 3,166 - -
Mr Christopher Steven - 21,043 21,043 - -
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18. Dividends
2021 2020
£ £
On equity shares:
Interim dividend paid 48,000 20,000
48,000 20,000
19. Ultimate Controlling Party
The company's ultimate controlling party are the directors by virtue of their ownership of 100% of the issued share capital in the company.
20. General Information
Geoff Steven & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07443222 . The registered office is 10 Market Place, Hexham, Northumberland, NE46 1XG.
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