Acorah Software Products - Accounts Production 14.3.260 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 09287617 Mr S J Shapter Ms A S Traill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09287617 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 09287617 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-11-30 09287617 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-11-30 09287617 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-11-30 09287617 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-12-01 2023-11-30 09287617 frs-core:AllSubsidiaries 2022-12-01 2023-11-30 09287617 frs-core:KeyManagementPersonnel 2022-12-01 2023-11-30 09287617 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-12-01 2023-11-30 09287617 frs-core:OtherRelatedParties 2022-12-01 2023-11-30 09287617 2022-11-30 09287617 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frs-core:Non-currentFinancialInstruments 10 2022-11-30 09287617 11 2021-12-01 2022-11-30 09287617 frs-core:CurrentFinancialInstruments 11 2022-11-30 09287617 frs-core:Non-currentFinancialInstruments 11 2022-11-30 09287617 12 2021-12-01 2022-11-30 09287617 frs-core:CurrentFinancialInstruments 12 2022-11-30 09287617 frs-core:Non-currentFinancialInstruments 12 2022-11-30 09287617 13 2021-12-01 2022-11-30 09287617 frs-core:CurrentFinancialInstruments 13 2022-11-30 09287617 frs-core:Non-currentFinancialInstruments 13 2022-11-30 09287617 14 2021-12-01 2022-11-30 09287617 frs-core:CurrentFinancialInstruments 14 2022-11-30 09287617 frs-core:Non-currentFinancialInstruments 14 2022-11-30 09287617 15 2021-12-01 2022-11-30 09287617 frs-core:CurrentFinancialInstruments 15 2022-11-30 09287617 frs-core:Non-currentFinancialInstruments 15 2022-11-30 09287617 16 2021-12-01 2022-11-30 09287617 frs-core:CurrentFinancialInstruments 16 2022-11-30 09287617 frs-core:Non-currentFinancialInstruments 16 2022-11-30 09287617 17 2021-12-01 2022-11-30 09287617 frs-core:CurrentFinancialInstruments 17 2022-11-30 09287617 frs-core:Non-currentFinancialInstruments 17 2022-11-30 09287617 18 2021-12-01 2022-11-30 09287617 frs-core:CurrentFinancialInstruments 18 2022-11-30 09287617 frs-core:Non-currentFinancialInstruments 18 2022-11-30 09287617 19 2021-12-01 2022-11-30 09287617 frs-core:CurrentFinancialInstruments 19 2022-11-30 09287617 frs-core:Non-currentFinancialInstruments 19 2022-11-30 09287617 20 2021-12-01 2022-11-30 09287617 frs-core:CurrentFinancialInstruments 20 2022-11-30 09287617 frs-core:Non-currentFinancialInstruments 20 2022-11-30 09287617 dpl-frs:Item1 2021-12-01 2022-11-30 09287617 dpl-frs:Item1 2021-11-30 09287617 dpl-frs:Item1 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 09287617 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 09287617 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 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2021-11-30 09287617 dpl-frs:Item4 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 09287617 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 09287617 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 09287617 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 09287617 dpl-frs:Item5 2021-12-01 2022-11-30 09287617 dpl-frs:Item5 2021-11-30 09287617 dpl-frs:Item5 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 09287617 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 09287617 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 09287617 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 09287617 dpl-frs:Item6 2021-12-01 2022-11-30 09287617 dpl-frs:Item6 2021-11-30 09287617 dpl-frs:Item6 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 09287617 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 09287617 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 09287617 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 09287617 dpl-frs:Item7 2021-12-01 2022-11-30 09287617 dpl-frs:Item7 2021-11-30 09287617 dpl-frs:Item7 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 09287617 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 09287617 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 09287617 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 09287617 dpl-frs:Item8 2021-12-01 2022-11-30 09287617 dpl-frs:Item8 2021-11-30 09287617 dpl-frs:Item8 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 09287617 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 09287617 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 09287617 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 09287617 dpl-frs:Item9 2021-12-01 2022-11-30 09287617 dpl-frs:Item9 2021-11-30 09287617 dpl-frs:Item9 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 09287617 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 09287617 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 09287617 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 09287617 dpl-frs:Item10 2021-12-01 2022-11-30 09287617 dpl-frs:Item10 2021-11-30 09287617 dpl-frs:Item10 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 09287617 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 09287617 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 09287617 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 09287617 dpl-frs:Item11 2021-12-01 2022-11-30 09287617 dpl-frs:Item11 2021-11-30 09287617 dpl-frs:Item11 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 09287617 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 09287617 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 09287617 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 09287617 dpl-frs:Item12 2021-12-01 2022-11-30 09287617 dpl-frs:Item12 2021-11-30 09287617 dpl-frs:Item12 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 09287617 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 09287617 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 09287617 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 09287617 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 09287617 1 2021-12-01 2022-11-30 09287617 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 09287617
Steve Shapter Electrical Services Ltd
Financial Statements
For The Year Ended 30 November 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09287617
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 50,000 50,000
Tangible Assets 5 115,112 94,227
165,112 144,227
CURRENT ASSETS
Debtors 6 28,645 43,196
Cash at bank and in hand 44,634 71,293
73,279 114,489
Creditors: Amounts Falling Due Within One Year 7 (33,611 ) (40,900 )
NET CURRENT ASSETS (LIABILITIES) 39,668 73,589
TOTAL ASSETS LESS CURRENT LIABILITIES 204,780 217,816
Creditors: Amounts Falling Due After More Than One Year 8 (113,730 ) (115,690 )
NET ASSETS 91,050 102,126
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 91,048 102,124
SHAREHOLDERS' FUNDS 91,050 102,126
Page 1
Page 2
For the year ending 30 November 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 S J Shapter
Director
Ms A S Traill
Director
28 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
Steve Shapter Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09287617 . The registered office is Mistletoe, Blundells Road, Tiverton, EX16 4NA.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Straight Line
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 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2022 50,000
As at 30 November 2023 50,000
Net Book Value
As at 30 November 2023 50,000
As at 1 December 2022 50,000
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 December 2022 134,536
Additions 52,077
As at 30 November 2023 186,613
Depreciation
As at 1 December 2022 40,309
Provided during the period 31,192
As at 30 November 2023 71,501
Net Book Value
As at 30 November 2023 115,112
As at 1 December 2022 94,227
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 28,645 43,196
28,645 43,196
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,186 9,342
Other creditors 2,095 4,772
Taxation and social security 27,330 26,786
33,611 40,900
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 113,730 115,690
113,730 115,690
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5