Acorah Software Products - Accounts Production 14.3.260 false true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 08113519 Mr P M Gardiner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08113519 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 08113519 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 08113519 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 08113519 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 08113519 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 08113519 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 08113519 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 08113519 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 08113519 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 08113519 2022-05-31 08113519 2023-05-31 08113519 2022-06-01 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2021-06-01 2022-05-31 08113519 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 08113519 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 08113519 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 08113519 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 08113519 dpl-frs:Item8 2021-06-01 2022-05-31 08113519 dpl-frs:Item8 2021-05-31 08113519 dpl-frs:Item8 2022-05-31 08113519 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 08113519 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 08113519 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 08113519 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 08113519 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 08113519 dpl-frs:Item9 2021-06-01 2022-05-31 08113519 dpl-frs:Item9 2021-05-31 08113519 dpl-frs:Item9 2022-05-31 08113519 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 08113519 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 08113519 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 08113519 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2022-05-31 08113519 dpl-frs:Item12 2021-06-01 2022-05-31 08113519 dpl-frs:Item12 2021-05-31 08113519 dpl-frs:Item12 2022-05-31 08113519 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 08113519 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 08113519 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 08113519 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 08113519 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 08113519 1 2021-06-01 2022-05-31 08113519 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 08113519
Oakmere Holding Group Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
In For A Penny Accountancy Services
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08113519
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 192 765
Investments 5 100,000 -
100,192 765
CURRENT ASSETS
Stocks 6 67,800 47,250
Debtors 7 159,100 131,652
Cash at bank and in hand 2,320 1,042
229,220 179,944
Creditors: Amounts Falling Due Within One Year 8 (127,308 ) (18,415 )
NET CURRENT ASSETS (LIABILITIES) 101,912 161,529
TOTAL ASSETS LESS CURRENT LIABILITIES 202,104 162,294
NET ASSETS 202,104 162,294
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 201,104 161,294
SHAREHOLDERS' FUNDS 202,104 162,294
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 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 P M Gardiner
Director
08/02/2024
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
Oakmere Holding Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08113519 . The registered office is Hornbeam House, Bidwell Road, Rackheath Industrial Estate, Rackheath, Norwich, Norfolk, NR13 6PT.
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:
Computer Equipment 33.3% Straight Line
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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2022 1,720
As at 31 May 2023 1,720
Depreciation
As at 1 June 2022 955
Provided during the period 573
As at 31 May 2023 1,528
Net Book Value
As at 31 May 2023 192
As at 1 June 2022 765
5. Investments
Other
£
Cost
As at 1 June 2022 -
Additions 100,000
As at 31 May 2023 100,000
Provision
As at 1 June 2022 -
As at 31 May 2023 -
Net Book Value
As at 31 May 2023 100,000
As at 1 June 2022 -
6. Stocks
2023 2022
£ £
Work in progress 67,800 47,250
67,800 47,250
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 66,579 21,579
Other debtors 4,000 4,000
Director's loan account 44,083 46,991
Amounts owed by group undertakings 22,788 59,082
Amounts owed by associates 21,650 -
159,100 131,652
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 21,731 12,117
Other creditors 100,000 -
Amounts owed to group undertakings 5,577 6,298
127,308 18,415
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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