Acorah Software Products - Accounts Production 14.4.601 false true true 31 March 2023 1 April 2022 false 1 April 2023 30 September 2023 30 September 2023 11528192 Mr A Bowen Mrs S Bowen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11528192 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 11528192 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 11528192 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 11528192 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 11528192 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-04-01 2023-09-30 11528192 frs-core:AllSubsidiaries 2023-04-01 2023-09-30 11528192 frs-core:KeyManagementPersonnel 2023-04-01 2023-09-30 11528192 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-04-01 2023-09-30 11528192 frs-core:OtherRelatedParties 2023-04-01 2023-09-30 11528192 2023-03-31 11528192 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11528192 dpl-frs:Item7 2023-09-30 11528192 dpl-frs:CostSales dpl-frs:Item7 2023-04-01 2023-09-30 11528192 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 11528192 dpl-frs:CostSales dpl-frs:Item7 2023-09-30 11528192 dpl-frs:DistributionCosts dpl-frs:Item7 2023-04-01 2023-09-30 11528192 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2023-04-01 2023-09-30 11528192 dpl-frs:Item8 2023-04-01 2023-09-30 11528192 dpl-frs:Item8 2023-03-31 11528192 dpl-frs:Item8 2023-09-30 11528192 dpl-frs:CostSales dpl-frs:Item8 2023-04-01 2023-09-30 11528192 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 11528192 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 11528192 dpl-frs:DistributionCosts dpl-frs:Item8 2023-04-01 2023-09-30 11528192 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2023-04-01 2023-09-30 11528192 dpl-frs:Item9 2023-04-01 2023-09-30 11528192 dpl-frs:Item9 2023-03-31 11528192 dpl-frs:Item9 2023-09-30 11528192 dpl-frs:CostSales dpl-frs:Item9 2023-04-01 2023-09-30 11528192 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 11528192 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 11528192 dpl-frs:DistributionCosts dpl-frs:Item9 2023-04-01 2023-09-30 11528192 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2023-04-01 2023-09-30 11528192 dpl-frs:Item10 2023-04-01 2023-09-30 11528192 dpl-frs:Item10 2023-03-31 11528192 dpl-frs:Item10 2023-09-30 11528192 dpl-frs:CostSales dpl-frs:Item10 2023-04-01 2023-09-30 11528192 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 11528192 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 11528192 dpl-frs:DistributionCosts dpl-frs:Item10 2023-04-01 2023-09-30 11528192 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-04-01 2023-09-30 11528192 dpl-frs:Item11 2023-04-01 2023-09-30 11528192 dpl-frs:Item11 2023-03-31 11528192 dpl-frs:Item11 2023-09-30 11528192 dpl-frs:CostSales dpl-frs:Item11 2023-04-01 2023-09-30 11528192 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 11528192 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 11528192 dpl-frs:DistributionCosts dpl-frs:Item11 2023-04-01 2023-09-30 11528192 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-04-01 2023-09-30 11528192 dpl-frs:Item12 2023-04-01 2023-09-30 11528192 dpl-frs:Item12 2023-03-31 11528192 dpl-frs:Item12 2023-09-30 11528192 dpl-frs:CostSales dpl-frs:Item12 2023-04-01 2023-09-30 11528192 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 11528192 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 11528192 dpl-frs:DistributionCosts dpl-frs:Item12 2023-04-01 2023-09-30 11528192 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-04-01 2023-09-30 11528192 1 2023-04-01 2023-09-30 11528192 frs-countries:EnglandWales 2023-04-01 2023-09-30 11528192 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 11528192 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 11528192 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 11528192 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 11528192 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frs-core:ComputerEquipment 2023-03-31 11528192 frs-core:ComputerEquipment 2022-04-01 2023-03-31 11528192 frs-core:ComputerEquipment 2022-03-31 11528192 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 11528192 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-01 2023-03-31 11528192 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 11528192 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 11528192 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 11528192 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 11528192 frs-core:FurnitureFittings 2023-03-31 11528192 frs-core:FurnitureFittings 2022-04-01 2023-03-31 11528192 frs-core:FurnitureFittings 2022-03-31 11528192 frs-core:NetGoodwill 2023-03-31 11528192 frs-core:NetGoodwill 2022-04-01 2023-03-31 11528192 frs-core:NetGoodwill 2022-03-31 11528192 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 11528192 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-01 2023-03-31 11528192 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 11528192 frs-core:LandBuildings 2023-03-31 11528192 frs-core:LandBuildings 2022-04-01 2023-03-31 11528192 frs-core:LandBuildings 2022-03-31 11528192 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 11528192 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-01 2023-03-31 11528192 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 11528192 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 11528192 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 11528192 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 11528192 frs-core:MoreThanFiveYears 2022-04-01 2023-03-31 11528192 frs-core:MoreThanFiveYears 2023-03-31 11528192 frs-core:MotorVehicles 2023-03-31 11528192 frs-core:MotorVehicles 2022-04-01 2023-03-31 11528192 frs-core:MotorVehicles 2022-03-31 11528192 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frs-core:SharePremium 2022-04-01 2023-03-31 11528192 frs-core:SharePremium 2022-03-31 11528192 frs-core:SharePremium 2023-03-31 11528192 frs-core:ShareCapital 2022-04-01 2023-03-31 11528192 frs-core:ShareCapital 2022-03-31 11528192 frs-core:ShareCapital 2023-03-31 11528192 frs-core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 11528192 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-03-31 11528192 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 11528192 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 11528192 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 11528192 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2022-03-31 11528192 frs-countries:UnitedKingdom 2022-04-01 2023-03-31 11528192 frs-countries:Europe 2022-04-01 2023-03-31 11528192 frs-countries:NorthAmerica 2022-04-01 2023-03-31 11528192 frs-countries:SouthAmerica 2022-04-01 2023-03-31 11528192 frs-countries:Asia 2022-04-01 2023-03-31 11528192 frs-countries:RestWorldOutsideUK 2022-04-01 2023-03-31 11528192 frs-bus:HighestPaidDirector 2022-04-01 2023-03-31 11528192 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 11528192 frs-bus:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 11528192 frs-bus:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 11528192 frs-bus:LimitedLiabilityPartnershipsSORP 2022-04-01 2023-03-31 11528192 frs-bus:FullAccounts 2022-04-01 2023-03-31 11528192 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 11528192 frs-bus:AbridgedAccounts 2022-04-01 2023-03-31 11528192 frs-bus:FRS102 2022-04-01 2023-03-31 11528192 frs-bus:MediumEntities 2022-04-01 2023-03-31 11528192 frs-bus:SmallEntities 2022-04-01 2023-03-31 11528192 frs-bus:EntityHasNeverTraded 2022-04-01 2023-03-31 11528192 frs-bus:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 11528192 frs-bus:Audited 2022-04-01 2023-03-31 11528192 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 11528192 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frs-bus:OrdinaryShareClass3 2022-03-31 11528192 frs-bus:OrdinaryShareClass3 2023-03-31 11528192 frs-bus:OrdinaryShareClass4 2022-04-01 2023-03-31 11528192 frs-bus:OrdinaryShareClass4 2022-03-31 11528192 frs-bus:OrdinaryShareClass4 2023-03-31 11528192 frs-bus:OrdinaryShareClass5 2022-04-01 2023-03-31 11528192 frs-bus:OrdinaryShareClass5 2022-03-31 11528192 frs-bus:OrdinaryShareClass5 2023-03-31 11528192 frs-bus:PreferenceShareClass1 2022-04-01 2023-03-31 11528192 frs-bus:PreferenceShareClass1 2022-03-31 11528192 frs-bus:PreferenceShareClass1 2023-03-31 11528192 frs-bus:PreferenceShareClass2 2022-04-01 2023-03-31 11528192 frs-bus:PreferenceShareClass2 2022-03-31 11528192 frs-bus:PreferenceShareClass2 2023-03-31 11528192 frs-bus:PreferenceShareClass3 2022-04-01 2023-03-31 11528192 frs-bus:PreferenceShareClass3 2022-03-31 11528192 frs-bus:PreferenceShareClass3 2023-03-31 11528192 frs-bus:PreferenceShareClass4 2022-04-01 2023-03-31 11528192 frs-bus:PreferenceShareClass4 2022-03-31 11528192 frs-bus:PreferenceShareClass4 2023-03-31 11528192 frs-bus:PreferenceShareClass5 2022-04-01 2023-03-31 11528192 frs-bus:PreferenceShareClass5 2022-03-31 11528192 frs-bus:PreferenceShareClass5 2023-03-31 11528192 1 2022-04-01 2023-03-31 11528192 1 2023-03-31 11528192 1 2022-04-01 2023-03-31 11528192 frs-core:LeasedAssets 2022-04-01 2023-03-31 11528192 frs-core:OwnedAssets 2022-04-01 2023-03-31 11528192 frs-core:CurrencyRisk 2022-04-01 2023-03-31 11528192 frs-core:MarketRisk 2022-04-01 2023-03-31 11528192 frs-core:InterestRateRisk 2022-04-01 2023-03-31 11528192 frs-core:DeferredTaxation 2022-04-01 2023-03-31 11528192 frs-core:DeferredTaxation 2022-03-31 11528192 frs-core:DeferredTaxation 2023-03-31 11528192 frs-core:OtherProvisionsContingentLiabilities 2022-04-01 2023-03-31 11528192 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 11528192 frs-core:OtherProvisionsContingentLiabilities 2023-03-31 11528192 frs-core:ProvisionsDeferredTax 2023-03-31 11528192 frs-core:OtherDeferredTax 2023-03-31 11528192 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-03-31 11528192 frs-core:TaxLossesCarry-forwardsDeferredTax 2023-03-31 11528192 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2023-03-31 11528192 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-01 2023-03-31 11528192 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 11528192 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-03-31 11528192 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 11528192 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 11528192 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-03-31 11528192 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-01 2023-03-31 11528192 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 11528192 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-03-31 11528192 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-03-31 11528192 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-03-31 11528192 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-03-31 11528192 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-03-31 11528192 frs-core:Share-basedPaymentsDeferredTax 2023-03-31 11528192 frs-core:TaxCreditsDeferredTax 2023-03-31 11528192 frs-core:CostValuation 2022-03-31 11528192 frs-core:AdditionsToInvestments 2023-03-31 11528192 frs-core:DisposalsRepaymentsInvestments 2023-03-31 11528192 frs-core:RevaluationsIncreaseDecreaseInInvestments 2023-03-31 11528192 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2023-03-31 11528192 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2023-03-31 11528192 frs-core:OtherIncreaseDecreaseInInvestments 2023-03-31 11528192 frs-core:CostValuation 2023-03-31 11528192 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 11528192 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-03-31 11528192 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 11528192 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 11528192 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 11528192 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 11528192 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 11528192 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 11528192 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 11528192 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Registered number: 11528192
The Bowen Brothers Ltd
Unaudited Financial Statements
For the Period 1 April 2023 to 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11528192
30 September 2023 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 - 2,657
- 2,657
CURRENT ASSETS
Debtors 4 - 408
- 408
Creditors: Amounts Falling Due Within One Year 5 (6,652 ) (6,773 )
NET CURRENT ASSETS (LIABILITIES) (6,652 ) (6,365 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,652 ) (3,708 )
NET LIABILITIES (6,652 ) (3,708 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (6,752 ) (3,808 )
SHAREHOLDERS' FUNDS (6,652) (3,708)
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For the period ending 30 September 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 A Bowen
Director
21/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the directors intend to cease trading on the 30th September 2023. 
No provision has been made for the future costs of terminating the business unless such costs were committed to at the reporting date. 
1.3. 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.
1.4. 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:
Leasehold 10% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
1.5. Leasing and Hire Purchase Contracts
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
1.6. Financial Instruments
Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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1.7. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

1.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2023: 2)
1 2
3. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2023 9,851
Disposals (9,851 )
Depreciation
As at 1 April 2023 7,194
Disposals (7,194 )
As at 30 September 2023 -
Net Book Value
As at 30 September 2023 -
As at 1 April 2023 2,657
4. Debtors
30 September 2023 31 March 2023
£ £
Due within one year
Other debtors - 408
- 408
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Page 5
5. Creditors: Amounts Falling Due Within One Year
30 September 2023 31 March 2023
£ £
Bank loans and overdrafts - 2,119
Other creditors 6,652 711
Taxation and social security - 3,943
6,652 6,773
6. Share Capital
30 September 2023 31 March 2023
£ £
Allotted, Called up and fully paid 100 100
7. General Information
The Bowen Brothers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11528192 . The registered office is Unit 32 Binley Innovation Centre, Harry Weston Road, Coventry, CV3 2TX.
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