Acorah Software Products - Accounts Production 14.3.260 false true false 1 April 2022 31 March 2023 31 March 2023 13261321 Mr Marcus Oliver Mr Christopher Wyatt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13261321 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 13261321 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 13261321 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 13261321 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 13261321 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 13261321 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 13261321 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 13261321 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 13261321 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 13261321 2022-03-31 13261321 2023-03-31 13261321 2022-04-01 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Registered number: 13261321
Euxton Karting Limited
Financial Statements
For The Year Ended 31 March 2023
TaxAssist Accountants
165 Garstang Road
Fulwood
Preston
Lancashire
PR2 3BH
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13261321
2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 12,000
Tangible Assets 5 94,785
106,785
CURRENT ASSETS
Stocks 6 1,000
Debtors 7 197
Cash at bank and in hand 4,587
5,784
Creditors: Amounts Falling Due Within One Year 8 (113,295 )
NET CURRENT ASSETS (LIABILITIES) (107,511 )
TOTAL ASSETS LESS CURRENT LIABILITIES (726 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,189 )
NET LIABILITIES (3,915 )
CAPITAL AND RESERVES
Called up share capital 9 1
Profit and Loss Account (3,916 )
SHAREHOLDERS' FUNDS (3,915)
Page 1
Page 2
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 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 Marcus Oliver
Director
6 February 2024
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
Euxton Karting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13261321 . The registered office is Euxton Karting Euxton Golf Park, Euxton Lane, Euxton, Lancashire.
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. 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 .... years.
2.4. 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 20%
Fixtures & Fittings 20%
Computer Equipment 20%
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 15,000
As at 31 March 2023 15,000
Amortisation
As at 1 April 2022 1,500
Provided during the period 1,500
As at 31 March 2023 3,000
...CONTINUED
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Net Book Value
As at 31 March 2023 12,000
As at 1 April 2022 13,500
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2022 123,769 - 370 124,139
Additions 13,913 3,027 - 16,940
As at 31 March 2023 137,682 3,027 370 141,079
Depreciation
As at 1 April 2022 22,530 - 68 22,598
Provided during the period 23,636 - 60 23,696
As at 31 March 2023 46,166 - 128 46,294
Net Book Value
As at 31 March 2023 91,516 3,027 242 94,785
As at 1 April 2022 101,239 - 302 101,541
6. Stocks
2023
£
Stock 1,000
1,000
7. Debtors
2023
£
Due within one year
Prepayments and accrued income 197
197
8. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 6,926
VAT 4,788
Other creditors 50,785
Accruals and deferred income 5,565
Directors' loan accounts 45,231
113,295
Page 4
Page 5
9. Share Capital
2023
£
Allotted, Called up and fully paid 1
Page 5