Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 00257380 Mr Christopher Dicks Mr Oliver Espinasse Mr Pierre Espinasse Mr Neil Mitchell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00257380 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 00257380 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 00257380 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 00257380 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 00257380 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 00257380 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 00257380 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 00257380 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 00257380 frs-core:OtherRelatedParties 2022-07-01 2023-06-30 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Registered number: 00257380
Boyriven Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2023
Oaktree Accountants
38 Bridge Street
Andover
SP10 1BW
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: 00257380
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,074,006 1,083,503
1,074,006 1,083,503
CURRENT ASSETS
Stocks 234,515 245,110
Debtors 150,605 220,017
Cash at bank and in hand 419,571 376,963
804,691 842,090
Creditors: Amounts Falling Due Within One Year (325,027 ) (414,575 )
NET CURRENT ASSETS (LIABILITIES) 479,664 427,515
TOTAL ASSETS LESS CURRENT LIABILITIES 1,553,670 1,511,018
Creditors: Amounts Falling Due After More Than One Year (182,798 ) (159,741 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,768 ) (1,768 )
NET ASSETS 1,369,104 1,349,509
CAPITAL AND RESERVES
Called up share capital 6 25,450 25,450
Share premium account 24,548 24,548
Profit and Loss Account 1,319,106 1,299,511
SHAREHOLDERS' FUNDS 1,369,104 1,349,509
Page 1
Page 2
For the year ending 30 June 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Oliver Espinasse
Director
09/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Boyriven Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00257380 . The registered office is The Fairground, Weyhill, Andover, Hampshire, SP11 0ST.
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:
Freehold 2% on buildings
Leasehold 2% on buildings
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable,
direct labour costs and those overheads that have been incurred in bringing the stocks to their present
location and condition. At each reporting date, stocks are assessed for impairment. If stocks are
impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the
impairment loss is recognised immediately in profit or loss.
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2.6. Financial Instruments
Classification
The company holds the following financial instruments:
• Short term trade and other debtors and creditors; and
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions
of the instrument and derecognised when in the case of assets, the contractual rights to cash flows
from the assets expire or substantially all the risks and rewards of ownership are transferred to
another party, or in the case of liabilities, when the company’s obligations are discharged, expire or
are cancelled.
Such instruments are initially measured at transaction price, including transaction costs, and are
subsequently carried at the undiscounted amount of the cash or other consideration expected to be
paid or received, after taking account of impairment adjustments.
2.7. Foreign Currencies
Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the
date of the transaction. Monetary assets and liabilities denominated in foreign currencies are
retranslated into the respective functional currency of the entity at the rates prevailing on the reporting
period date. 
Non-monetary items carried at fair value that are denominated in foreign currencies are
retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.
2.8. 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 years 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 assets reflect 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.
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2.9. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension
fund and the company has no legal or constructive obligation to pay further contributions even if the
fund does not hold sufficient assets to pay all employees the benefits relating to employee service in
the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they
are due. If contribution payments exceed the contribution due for service, the excess is recognised as
a prepayment.
Defined benefit pension obligation
Typically defined benefit plans define an amount of pension benefit that an employee will receive on
retirement, usually dependent on one or more factors such as age, years of service and
compensation.
The liability recognised in the balance sheet in respect of defined benefit pension plans is the present
value of the defined benefit obligation at the reporting date minus the fair value of plan assets. The
defined benefit obligation is measured using the projected unit credit method. The present value of the
defined benefit obligation is determined by discounting the estimated future payments by reference to
market yields at the reporting date on high-quality corporate bonds that are denominated in the
currency in which the benefits will be paid, and that have terms to maturity approximating to the terms
of the related pension liability.
Actuarial gains and losses are charged or credited to other comprehensive income in the period in
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: )
9 -
4. Tangible Assets
Total
£
Cost
As at 1 July 2022 1,786,427
Additions 145,002
Disposals (152,200 )
As at 30 June 2023 1,779,229
Depreciation
As at 1 July 2022 702,924
Provided during the period 65,263
Disposals (62,964 )
As at 30 June 2023 705,223
Net Book Value
As at 30 June 2023 1,074,006
As at 1 July 2022 1,083,503
5. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 18,649 22,712
Later than one year and not later than five years 114,648 67,631
133,297 90,343
133,297 90,343
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6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 25,450 25,450
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