Acorah Software Products - Accounts Production 14.3.260 false true true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 8634639 Mr Paul Michael Woolmer Mrs Sharon Elizabeth Woolmer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8634639 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 8634639 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 8634639 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 8634639 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 8634639 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 8634639 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 8634639 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 8634639 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 8634639 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 8634639 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dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 8634639 1 2021-09-01 2022-08-31 8634639 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 8634639
Woolmer Classic Engineering Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Focal Business Group Limited
Chartered Institue of Management Accountants
4A Church Street
Market Harborough
Leicestershire
LE16 7AA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 8634639
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 211,513 204,604
211,513 204,604
CURRENT ASSETS
Debtors 5 129,038 123,886
Cash at bank and in hand 38,897 9,231
167,935 133,117
Creditors: Amounts Falling Due Within One Year 6 (318,543 ) (284,540 )
NET CURRENT ASSETS (LIABILITIES) (150,608 ) (151,423 )
TOTAL ASSETS LESS CURRENT LIABILITIES 60,905 53,181
PROVISIONS FOR LIABILITIES
Deferred Taxation - (7,431 )
NET ASSETS 60,905 45,750
CAPITAL AND RESERVES
Called up share capital 103 103
Profit and Loss Account 60,802 45,647
SHAREHOLDERS' FUNDS 60,905 45,750
Page 1
Page 2
For the year ending 31 August 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 Paul Michael Woolmer
Director
31 January 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
Woolmer Classic Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 8634639 . The registered office is Roothams Farm, Roothams Green, Colmworth, Bedfordshire, MK44 2NH.
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. 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.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. 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:
Freehold Revaluation method
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33.33% on cost
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 12)
10 12
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 September 2022 123,195 126,596 63,500 3,097
Additions - - 39,695 -
Disposals - (38,000 ) - -
As at 31 August 2023 123,195 88,596 103,195 3,097
Depreciation
As at 1 September 2022 - 93,074 20,281 1,600
Provided during the period - 7,626 20,729 374
Disposals - (34,985 ) - -
As at 31 August 2023 - 65,715 41,010 1,974
Net Book Value
As at 31 August 2023 123,195 22,881 62,185 1,123
As at 1 September 2022 123,195 33,522 43,219 1,497
Computer Equipment Total
£ £
Cost
As at 1 September 2022 8,053 324,441
Additions 1,111 40,806
Disposals - (38,000 )
As at 31 August 2023 9,164 327,247
Depreciation
As at 1 September 2022 4,882 119,837
Provided during the period 2,153 30,882
Disposals - (34,985 )
As at 31 August 2023 7,035 115,734
Net Book Value
As at 31 August 2023 2,129 211,513
As at 1 September 2022 3,171 204,604
Page 4
Page 5
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 85,272 94,058
Other debtors 43,766 29,828
129,038 123,886
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 25,190 31,850
Other creditors 273,035 236,594
Taxation and social security 20,318 16,096
318,543 284,540
Page 5