Acorah Software Products - Accounts Production 13.6.003 false true 1 February 2022 31 January 2023 31 January 2023 09374040 Mr Oliver Turner Mr Max Turner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09374040 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-01-31 09374040 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-01-31 09374040 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-01-31 09374040 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-01 2023-01-31 09374040 frs-core:AllSubsidiaries 2022-02-01 2023-01-31 09374040 frs-core:KeyManagementPersonnel 2022-02-01 2023-01-31 09374040 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-01 2023-01-31 09374040 frs-core:OtherRelatedParties 2022-02-01 2023-01-31 09374040 2022-01-31 09374040 2023-01-31 09374040 2022-02-01 2023-01-31 09374040 frs-core:CurrentFinancialInstruments 2023-01-31 09374040 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2021-01-31 09374040 dpl-frs:Item4 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item4 2021-02-01 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item4 2021-01-31 09374040 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 09374040 dpl-frs:DistributionCosts dpl-frs:Item4 2021-02-01 2022-01-31 09374040 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-02-01 2022-01-31 09374040 dpl-frs:Item5 2021-02-01 2022-01-31 09374040 dpl-frs:Item5 2021-01-31 09374040 dpl-frs:Item5 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item5 2021-02-01 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item5 2021-01-31 09374040 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 09374040 dpl-frs:DistributionCosts dpl-frs:Item5 2021-02-01 2022-01-31 09374040 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-02-01 2022-01-31 09374040 dpl-frs:Item6 2021-02-01 2022-01-31 09374040 dpl-frs:Item6 2021-01-31 09374040 dpl-frs:Item6 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item6 2021-02-01 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item6 2021-01-31 09374040 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 09374040 dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-01 2022-01-31 09374040 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-01 2022-01-31 09374040 dpl-frs:Item7 2021-02-01 2022-01-31 09374040 dpl-frs:Item7 2021-01-31 09374040 dpl-frs:Item7 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item7 2021-02-01 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item7 2021-01-31 09374040 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 09374040 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-01 2022-01-31 09374040 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-01 2022-01-31 09374040 dpl-frs:Item8 2021-02-01 2022-01-31 09374040 dpl-frs:Item8 2021-01-31 09374040 dpl-frs:Item8 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item8 2021-02-01 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item8 2021-01-31 09374040 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 09374040 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-01 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09374040 dpl-frs:Item11 2021-01-31 09374040 dpl-frs:Item11 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item11 2021-02-01 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item11 2021-01-31 09374040 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 09374040 dpl-frs:DistributionCosts dpl-frs:Item11 2021-02-01 2022-01-31 09374040 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-02-01 2022-01-31 09374040 dpl-frs:Item12 2021-02-01 2022-01-31 09374040 dpl-frs:Item12 2021-01-31 09374040 dpl-frs:Item12 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item12 2021-02-01 2022-01-31 09374040 dpl-frs:CostSales dpl-frs:Item12 2021-01-31 09374040 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 09374040 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-01 2022-01-31 09374040 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-01 2022-01-31 09374040 1 2021-02-01 2022-01-31 09374040 frs-countries:EnglandWales 2021-02-01 2022-01-31
Registered number: 09374040
Decanters Limited
Unaudited Financial Statements
For The Year Ended 31 January 2023
Courtview Accounting Ltd
483 Green Lanes
London
N13 4BS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09374040
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 50,849 56,306
50,849 56,306
CURRENT ASSETS
Debtors 5 - 13,597
Cash at bank and in hand 10,898 10,507
10,898 24,104
Creditors: Amounts Falling Due Within One Year 6 (141,819 ) (81,129 )
NET CURRENT ASSETS (LIABILITIES) (130,921 ) (57,025 )
TOTAL ASSETS LESS CURRENT LIABILITIES (80,072 ) (719 )
Creditors: Amounts Falling Due After More Than One Year 7 - (50,457 )
NET LIABILITIES (80,072 ) (51,176 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (80,172 ) (51,276 )
SHAREHOLDERS' FUNDS (80,072) (51,176)
Page 1
Page 2
For the year ending 31 January 2023 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 Max Turner
Director
25/10/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Decanters Limited Registered number 09374040 is a limited by shares company incorporated in England & Wales. The Registered Office is Overclose Dark Lane, Sytchampton, Stourport-On-Severn, West Midlands, DY13 9TA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leases
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.
2.5. 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 3)
2 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2022 26,139 98,641 10,202 9,646 144,628
Additions 4,194 - 3,300 4,078 11,572
As at 31 January 2023 30,333 98,641 13,502 13,724 156,200
Depreciation
As at 1 February 2022 15,336 61,561 5,529 5,896 88,322
Provided during the period 3,749 7,938 3,375 1,967 17,029
As at 31 January 2023 19,085 69,499 8,904 7,863 105,351
Net Book Value
As at 31 January 2023 11,248 29,142 4,598 5,861 50,849
As at 1 February 2022 10,803 37,080 4,673 3,750 56,306
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Motor Vehicles 29,344 37,080
29,344 37,080
5. Debtors
2023 2022
£ £
Due within one year
VAT - 13,597
- 13,597
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 26,233 6,936
Trade creditors 17,198 12,849
Bank loans and overdrafts 47,000 54,537
Corporation tax 21,689 2,418
Other taxes and social security 786 -
VAT 15,135 -
Directors' loan accounts 13,778 4,389
141,819 81,129
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases - 50,457
- 50,457
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 26,233 6,936
Later than one year and not later than five years - 50,457
26,233 57,393
26,233 57,393
9. Share Capital
2023 2022
Allotted, Called up and fully paid 100 100
Page 5