Acorah Software Products - Accounts Production 14.2.200 false true 31 March 2022 1 April 2021 true No description of principal activity 1 April 2022 31 March 2023 31 March 2023 4423994 Mr Anthony Lee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4423994 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 4423994 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 4423994 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 4423994 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 4423994 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 4423994 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 4423994 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 4423994 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 4423994 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 4423994 2022-03-31 4423994 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4423994 1 2021-04-01 2022-03-31 4423994 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 4423994
A S LEE (GLAZING) COMPANY LIMITED
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 March 2023
Ramondson & Co
1 Ickworth Park Road
Walthamstow
London
E17 6LN
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Statement of Changes in Equity 7
Notes to the Financial Statements 8—11
Page 1
Company Information
Director Mr Anthony Lee
Company Number 4423994
Registered Office UNIT 1D
ST MARKS INDUSTRIAL ESTATE
439 NORTH WOOLWICH ROAD
LONDON
E16 2BS
Accountants Ramondson & Co
1 Ickworth Park Road
Walthamstow
London
E17 6LN
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2023 .
Directors
The director who held office during the year was as follows:
Mr Anthony Lee
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Anthony Lee
Director
20/10/2023
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated 24th April 2002, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
20/10/2023
Ramondson & Co
1 Ickworth Park Road
Walthamstow
London
E17 6LN
Page 3
Page 4
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 626,922 457,258
Cost of sales (381,753 ) (213,052 )
GROSS PROFIT 245,169 244,206
Administrative expenses (211,915 ) (196,596 )
Other operating income - 42,548
OPERATING PROFIT 33,254 90,158
Interest payable and similar charges (3,698 ) (2,174 )
PROFIT BEFORE TAXATION 29,556 87,984
Tax on Profit (9,937 ) (2,287 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 19,619 85,697
The notes on pages 8 to 11 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 105,245 83,320
105,245 83,320
CURRENT ASSETS
Stocks 5 80,000 50,000
Debtors 6 75,642 151,392
Cash at bank and in hand 31 15
155,673 201,407
Creditors: Amounts Falling Due Within One Year 7 (287,867 ) (328,881 )
NET CURRENT ASSETS (LIABILITIES) (132,194 ) (127,474 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,949 ) (44,154 )
Creditors: Amounts Falling Due After More Than One Year 8 (124,805 ) (127,219 )
NET LIABILITIES (151,754 ) (171,373 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (151,854 ) (171,473 )
SHAREHOLDERS' FUNDS (151,754) (171,373)
Page 5
Page 6
For the year ending 31 March 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 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Anthony Lee
Director
20/10/2023
The notes on pages 8 to 11 form part of these financial statements.
Page 6
Page 7
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2021 100 (257,170 ) (257,070)
Profit for the year and total comprehensive income - 85,697 85,697
As at 31 March 2022 and 1 April 2022 100 (171,473 ) (171,373)
Profit for the year and total comprehensive income - 19,619 19,619
As at 31 March 2023 100 (151,854 ) (151,754)
Page 7
Page 8
Notes to the Financial Statements
1. General Information
A S LEE (GLAZING) COMPANY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 4423994 . The registered office is UNIT 1D, ST MARKS INDUSTRIAL ESTATE, 439 NORTH WOOLWICH ROAD, LONDON, E16 2BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
2.3. 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 10%
Motor Vehicles 18%
Fixtures & Fittings 10%
2.4. 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.
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2.5. 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.
2.6. 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.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 300,422 171,307 68,352 540,081
Additions - 38,675 - 38,675
As at 31 March 2023 300,422 209,982 68,352 578,756
Depreciation
As at 1 April 2022 251,502 153,017 52,242 456,761
Provided during the period 4,890 10,250 1,610 16,750
As at 31 March 2023 256,392 163,267 53,852 473,511
Net Book Value
As at 31 March 2023 44,030 46,715 14,500 105,245
As at 1 April 2022 48,920 18,290 16,110 83,320
5. Stocks
2023 2022
£ £
Stock 80,000 50,000
80,000 50,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 68,157 146,039
Hire Purchase Account (Debtors < 1 year) 3,195 1,060
Loan Account 4,290 4,293
75,642 151,392
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 15,434 6,646
Bank loans and overdrafts 43,912 6,866
VAT 16,439 32,891
Hire Purchase Account Creditors 32,818 9,787
Telecomminications 2,200 2,200
Accountancy 5,600 5,600
PAYE 4,384 4,062
Rent(current liabilities- crediters<1 year) 3,942 4,465
Light and Heat (current Liabilities - crediters <1 year) 1,740 1,740
Motor Expenses ( current liabilities - crediters < 1 year ) 1,060 1,060
Mr A S Lee 160,338 253,564
287,867 328,881
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 124,805 127,219
124,805 127,219
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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