Acorah Software Products - Accounts Production 14.3.260 false true true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 11601864 Mr Mark Brewer Mr Stephen Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11601864 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 11601864 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 11601864 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 11601864 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 11601864 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 11601864 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 11601864 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 11601864 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 11601864 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 11601864 2022-10-31 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2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item9 2023-10-31 11601864 dpl-frs:DistributionCosts dpl-frs:Item9 2022-11-01 2023-10-31 11601864 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-11-01 2023-10-31 11601864 dpl-frs:Item10 2022-11-01 2023-10-31 11601864 dpl-frs:Item10 2022-10-31 11601864 dpl-frs:Item10 2023-10-31 11601864 dpl-frs:CostSales dpl-frs:Item10 2022-11-01 2023-10-31 11601864 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item10 2023-10-31 11601864 dpl-frs:DistributionCosts dpl-frs:Item10 2022-11-01 2023-10-31 11601864 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-11-01 2023-10-31 11601864 dpl-frs:Item11 2022-11-01 2023-10-31 11601864 dpl-frs:Item11 2022-10-31 11601864 dpl-frs:Item11 2023-10-31 11601864 dpl-frs:CostSales dpl-frs:Item11 2022-11-01 2023-10-31 11601864 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item11 2023-10-31 11601864 dpl-frs:DistributionCosts dpl-frs:Item11 2022-11-01 2023-10-31 11601864 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-11-01 2023-10-31 11601864 dpl-frs:Item12 2022-11-01 2023-10-31 11601864 dpl-frs:Item12 2022-10-31 11601864 dpl-frs:Item12 2023-10-31 11601864 dpl-frs:CostSales dpl-frs:Item12 2022-11-01 2023-10-31 11601864 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item12 2023-10-31 11601864 dpl-frs:DistributionCosts dpl-frs:Item12 2022-11-01 2023-10-31 11601864 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-11-01 2023-10-31 11601864 1 2022-11-01 2023-10-31 11601864 frs-countries:EnglandWales 2022-11-01 2023-10-31 11601864 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 11601864 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-10-31 11601864 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2022-10-31 11601864 frs-countries:RestWorldOutsideUK 2021-11-01 2022-10-31 11601864 frs-bus:HighestPaidDirector 2021-11-01 2022-10-31 11601864 frs-bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 11601864 frs-bus:CompanyLimitedByGuarantee 2021-11-01 2022-10-31 11601864 frs-bus:LimitedLiabilityPartnershipLLP 2021-11-01 2022-10-31 11601864 frs-bus:LimitedLiabilityPartnershipsSORP 2021-11-01 2022-10-31 11601864 frs-bus:FullAccounts 2021-11-01 2022-10-31 11601864 frs-bus:FilletedAccounts 2021-11-01 2022-10-31 11601864 frs-bus:AbridgedAccounts 2021-11-01 2022-10-31 11601864 frs-bus:FRS102 2021-11-01 2022-10-31 11601864 frs-bus:MediumEntities 2021-11-01 2022-10-31 11601864 frs-bus:SmallEntities 2021-11-01 2022-10-31 11601864 frs-bus:EntityHasNeverTraded 2021-11-01 2022-10-31 11601864 frs-bus:EntityNoLongerTradingButTradedInPast 2021-11-01 2022-10-31 11601864 frs-bus:Audited 2021-11-01 2022-10-31 11601864 frs-bus:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 11601864 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frs-bus:OrdinaryShareClass3 2021-10-31 11601864 frs-bus:OrdinaryShareClass3 2022-10-31 11601864 frs-bus:OrdinaryShareClass4 2021-11-01 2022-10-31 11601864 frs-bus:OrdinaryShareClass4 2021-10-31 11601864 frs-bus:OrdinaryShareClass4 2022-10-31 11601864 frs-bus:OrdinaryShareClass5 2021-11-01 2022-10-31 11601864 frs-bus:OrdinaryShareClass5 2021-10-31 11601864 frs-bus:OrdinaryShareClass5 2022-10-31 11601864 frs-bus:PreferenceShareClass1 2021-11-01 2022-10-31 11601864 frs-bus:PreferenceShareClass1 2021-10-31 11601864 frs-bus:PreferenceShareClass1 2022-10-31 11601864 frs-bus:PreferenceShareClass2 2021-11-01 2022-10-31 11601864 frs-bus:PreferenceShareClass2 2021-10-31 11601864 frs-bus:PreferenceShareClass2 2022-10-31 11601864 frs-bus:PreferenceShareClass3 2021-11-01 2022-10-31 11601864 frs-bus:PreferenceShareClass3 2021-10-31 11601864 frs-bus:PreferenceShareClass3 2022-10-31 11601864 frs-bus:PreferenceShareClass4 2021-11-01 2022-10-31 11601864 frs-bus:PreferenceShareClass4 2021-10-31 11601864 frs-bus:PreferenceShareClass4 2022-10-31 11601864 frs-bus:PreferenceShareClass5 2021-11-01 2022-10-31 11601864 frs-bus:PreferenceShareClass5 2021-10-31 11601864 frs-bus:PreferenceShareClass5 2022-10-31 11601864 1 2021-11-01 2022-10-31 11601864 1 2022-10-31 11601864 1 2021-11-01 2022-10-31 11601864 frs-core:LeasedAssets 2021-11-01 2022-10-31 11601864 frs-core:OwnedAssets 2021-11-01 2022-10-31 11601864 frs-core:CurrencyRisk 2021-11-01 2022-10-31 11601864 frs-core:MarketRisk 2021-11-01 2022-10-31 11601864 frs-core:InterestRateRisk 2021-11-01 2022-10-31 11601864 frs-core:DeferredTaxation 2021-11-01 2022-10-31 11601864 frs-core:DeferredTaxation 2021-10-31 11601864 frs-core:DeferredTaxation 2022-10-31 11601864 frs-core:OtherProvisionsContingentLiabilities 2021-11-01 2022-10-31 11601864 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 11601864 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 11601864 frs-core:ProvisionsDeferredTax 2022-10-31 11601864 frs-core:OtherDeferredTax 2022-10-31 11601864 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 11601864 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 11601864 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 11601864 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-01 2022-10-31 11601864 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 11601864 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 11601864 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 11601864 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 11601864 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 11601864 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-01 2022-10-31 11601864 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 11601864 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 11601864 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-10-31 11601864 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-10-31 11601864 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-10-31 11601864 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-10-31 11601864 frs-core:Share-basedPaymentsDeferredTax 2022-10-31 11601864 frs-core:TaxCreditsDeferredTax 2022-10-31 11601864 frs-core:CostValuation 2021-10-31 11601864 frs-core:AdditionsToInvestments 2022-10-31 11601864 frs-core:DisposalsRepaymentsInvestments 2022-10-31 11601864 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-10-31 11601864 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-10-31 11601864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-10-31 11601864 frs-core:OtherIncreaseDecreaseInInvestments 2022-10-31 11601864 frs-core:CostValuation 2022-10-31 11601864 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 11601864 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 11601864 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 11601864 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 11601864 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 11601864 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 11601864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 11601864 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 11601864 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 11601864 frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:ListedExchangeTraded 2021-10-31 11601864 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-31 11601864 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-31 11601864 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 11601864 frs-core:UnlistedNon-exchangeTraded 2022-10-31 11601864 frs-core:UnlistedNon-exchangeTraded 2021-10-31 11601864 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 11601864 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 11601864 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 11601864 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 11601864 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 11601864 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 11601864 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 11601864 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 11601864 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 11601864 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frs-core:CurrentFinancialInstruments 4 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 4 2022-10-31 11601864 5 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 5 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 5 2022-10-31 11601864 6 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 6 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 6 2022-10-31 11601864 7 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 7 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 7 2022-10-31 11601864 8 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 8 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 8 2022-10-31 11601864 9 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 9 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 9 2022-10-31 11601864 10 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 10 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 10 2022-10-31 11601864 11 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 11 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 11 2022-10-31 11601864 12 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 12 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 12 2022-10-31 11601864 13 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 13 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 13 2022-10-31 11601864 14 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 14 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 14 2022-10-31 11601864 15 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 15 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 15 2022-10-31 11601864 16 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 16 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 16 2022-10-31 11601864 17 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 17 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 17 2022-10-31 11601864 18 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 18 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 18 2022-10-31 11601864 19 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 19 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 19 2022-10-31 11601864 20 2021-11-01 2022-10-31 11601864 frs-core:CurrentFinancialInstruments 20 2022-10-31 11601864 frs-core:Non-currentFinancialInstruments 20 2022-10-31 11601864 dpl-frs:Item1 2021-11-01 2022-10-31 11601864 dpl-frs:Item1 2021-10-31 11601864 dpl-frs:Item1 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 11601864 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 11601864 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 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2021-10-31 11601864 dpl-frs:Item4 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 11601864 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 11601864 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 11601864 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 11601864 dpl-frs:Item5 2021-11-01 2022-10-31 11601864 dpl-frs:Item5 2021-10-31 11601864 dpl-frs:Item5 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 11601864 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 11601864 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 11601864 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 11601864 dpl-frs:Item6 2021-11-01 2022-10-31 11601864 dpl-frs:Item6 2021-10-31 11601864 dpl-frs:Item6 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 11601864 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 11601864 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 11601864 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 11601864 dpl-frs:Item7 2021-11-01 2022-10-31 11601864 dpl-frs:Item7 2021-10-31 11601864 dpl-frs:Item7 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 11601864 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 11601864 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 11601864 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 11601864 dpl-frs:Item8 2021-11-01 2022-10-31 11601864 dpl-frs:Item8 2021-10-31 11601864 dpl-frs:Item8 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 11601864 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 11601864 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 11601864 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 11601864 dpl-frs:Item9 2021-11-01 2022-10-31 11601864 dpl-frs:Item9 2021-10-31 11601864 dpl-frs:Item9 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 11601864 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 11601864 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 11601864 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 11601864 dpl-frs:Item10 2021-11-01 2022-10-31 11601864 dpl-frs:Item10 2021-10-31 11601864 dpl-frs:Item10 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 11601864 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 11601864 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 11601864 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 11601864 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 11601864 dpl-frs:Item11 2021-11-01 2022-10-31 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Registered number: 11601864
The Velo Barn (Westerham) Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Abacus Accountancy & Payroll Services Limited
FMAAT
Global House
1 Ashley Avenue
Epsom
Surrey
KT18 5AD
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 11601864
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,998 19,415
18,998 19,415
CURRENT ASSETS
Debtors 5 5,635 268
Cash at bank and in hand 5,544 20,320
11,179 20,588
Creditors: Amounts Falling Due Within One Year 6 (82,934 ) (60,491 )
NET CURRENT ASSETS (LIABILITIES) (71,755 ) (39,903 )
TOTAL ASSETS LESS CURRENT LIABILITIES (52,757 ) (20,488 )
Creditors: Amounts Falling Due After More Than One Year 7 (13,044 ) (15,266 )
NET LIABILITIES (65,801 ) (35,754 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement (65,901 ) (35,854 )
SHAREHOLDERS' FUNDS (65,801) (35,754)
Page 1
Page 2
For the year ending 31 October 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 Income Statement.
On behalf of the board
Mr Stephen Smith
Director
5 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Velo Barn (Westerham) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11601864 . The registered office is 15 Bay Trees, Oxted, RH8 0BF.
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 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.
2.4. 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 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2022 41,776
Additions 6,489
As at 31 October 2023 48,265
Depreciation
As at 1 November 2022 22,361
Provided during the period 6,906
As at 31 October 2023 29,267
Net Book Value
As at 31 October 2023 18,998
As at 1 November 2022 19,415
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,035 268
2,035 268
Due after more than one year
Rent Deposit 3,600 -
3,600 -
5,635 268
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,581 8,860
Bank loans and overdrafts 2,222 2,222
Other loans 10,000 -
Other taxes and social security 2,746 1,127
VAT 4,194 5,006
Net wages 3,018 -
Accruals and deferred income 785 785
Directors' loan accounts 53,388 42,491
82,934 60,491
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bounce Back loan (Long term liabilities - creditors > 1 year) 13,044 15,266
13,044 15,266
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Both Directors have made interest free loans to the Company as follows:
Stephen Smith £46,124.62 (balance as at 31/10/22 - £34,507.95)
Mark Brewer £7,263.53 (balance as at 31/10/22 -£7,983.53)
Page 4