Acorah Software Products - Accounts Production 14.5.601 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 08557565 E J Landon D W Fowler true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08557565 2022-09-30 08557565 2023-09-30 08557565 2022-10-01 2023-09-30 08557565 frs-core:ComputerEquipment 2022-10-01 2023-09-30 08557565 frs-core:MotorVehicles 2022-10-01 2023-09-30 08557565 frs-core:WithinOneYear 2023-09-30 08557565 frs-core:CapitalRedemptionReserve 2023-09-30 08557565 frs-core:ShareCapital 2023-09-30 08557565 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 08557565 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 08557565 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 08557565 frs-bus:SmallEntities 2022-10-01 2023-09-30 08557565 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 08557565 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 08557565 1 2022-10-01 2023-09-30 08557565 frs-bus:Director1 2022-10-01 2023-09-30 08557565 frs-bus:Director2 2022-10-01 2023-09-30 08557565 frs-countries:EnglandWales 2022-10-01 2023-09-30 08557565 2021-09-30 08557565 2022-09-30 08557565 2021-10-01 2022-09-30 08557565 frs-core:WithinOneYear 2022-09-30 08557565 frs-core:CapitalRedemptionReserve 2022-09-30 08557565 frs-core:ShareCapital 2022-09-30 08557565 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 08557565
Bill Landon Kitchens Limited
ABRIDGED Financial Statements
For The Year Ended 30 September 2023
Dodgson Matty Partnership
22 The Tything
Worcester
WR1 1HD
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 08557565
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 50,972 -
50,972 -
CURRENT ASSETS
Stocks 18,500 18,500
Debtors 267,562 346,004
Cash at bank and in hand 38,373 54,419
324,435 418,923
Creditors: Amounts Falling Due Within One Year (123,599 ) (196,184 )
NET CURRENT ASSETS (LIABILITIES) 200,836 222,739
TOTAL ASSETS LESS CURRENT LIABILITIES 251,808 222,739
NET ASSETS 251,808 222,739
CAPITAL AND RESERVES
Called up share capital 6 510 550
Capital redemption reserve 90 50
Profit and Loss Account 251,208 222,139
SHAREHOLDERS' FUNDS 251,808 222,739
Page 1
Page 2
For the year 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
E J Landon
Director
11 April 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Bill Landon Kitchens Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08557565 . The registered office is Landon House, Kidderminster Road, Dodford, Bromsgrove, B61 9DU.
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.
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:
Motor Vehicles 20% reducing balance
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 October 2022 -
Additions 64,143
As at 30 September 2023 64,143
Depreciation
As at 1 October 2022 -
Provided during the period 13,171
As at 30 September 2023 13,171
Net Book Value
As at 30 September 2023 50,972
As at 1 October 2022 -
5. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 35,541 -
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 510 550
7. Ultimate Controlling Party
The company is controlled by the Directors.
Page 4