Acorah Software Products - Accounts Production 14.5.601 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 10335103 Mr A A Gotts Mr K B Gotts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10335103 2022-08-31 10335103 2023-08-31 10335103 2022-09-01 2023-08-31 10335103 frs-core:CurrentFinancialInstruments 2023-08-31 10335103 frs-core:Non-currentFinancialInstruments 2023-08-31 10335103 frs-core:ShareCapital 2023-08-31 10335103 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 10335103 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 10335103 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 10335103 frs-bus:SmallEntities 2022-09-01 2023-08-31 10335103 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 10335103 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 10335103 frs-bus:Director1 2022-09-01 2023-08-31 10335103 frs-bus:Director2 2022-09-01 2023-08-31 10335103 frs-countries:EnglandWales 2022-09-01 2023-08-31 10335103 2021-08-31 10335103 2022-08-31 10335103 2021-09-01 2022-08-31 10335103 frs-core:CurrentFinancialInstruments 2022-08-31 10335103 frs-core:Non-currentFinancialInstruments 2022-08-31 10335103 frs-core:ShareCapital 2022-08-31 10335103 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 10335103
Bath & West Bathrooms Limited
Financial Statements
For The Year Ended 31 August 2023
William Price & Co Limited
Chartered Accountants
Westbury Court Church Road
Westbury On Trym
Bristol
BS9 3EF
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10335103
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 1,185 16,794
Cash at bank and in hand 902 361
2,087 17,155
Creditors: Amounts Falling Due Within One Year 5 (605 ) (510 )
NET CURRENT ASSETS (LIABILITIES) 1,482 16,645
TOTAL ASSETS LESS CURRENT LIABILITIES 1,482 16,645
Creditors: Amounts Falling Due After More Than One Year 6 (1,068 ) (8,430 )
NET ASSETS 414 8,215
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 412 8,213
SHAREHOLDERS' FUNDS 414 8,215
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For the year ending 31 August 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 A Gotts
Director
Mr K B Gotts
Director
10 April 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bath & West Bathrooms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10335103 . The registered office is Westbury Court Church Road, Westbury-On-Trym, Bristol, BS9 3EF.
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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Debtors
2023 2022
£ £
Due within one year
Other debtors - 16,745
Other taxes and social security 1,185 49
1,185 16,794
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5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 5 -
Accruals and deferred income 600 510
605 510
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 1,068 8,430
1,068 8,430
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
Inlcluded in other creditors due more than one year is an amount of £1,568 (2022: £8,430) owed to Bath & West Plumbing & Heating Services Limited, a company owned and controlled by the directors.
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