Acorah Software Products - Accounts Production 14.3.260 false true true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 08991281 Mr Richard Wheater iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08991281 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 08991281 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 08991281 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 08991281 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 08991281 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 08991281 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 08991281 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 08991281 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 08991281 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 08991281 2022-03-31 08991281 2023-03-31 08991281 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Registered number: 08991281
Neon Workshops Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2023
Partner Accountancy Limited
Unaudited Financial Statements
Contents
Page
Abridged Statement of Financial Position 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Statement of Financial Position
Registered number: 08991281
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 39,107 36,775
39,107 36,775
CURRENT ASSETS
Stocks 3,380 3,380
Debtors 29,643 4,961
Cash at bank and in hand 5,435 20,020
38,458 28,361
Creditors: Amounts Falling Due Within One Year (115,101 ) (120,074 )
NET CURRENT ASSETS (LIABILITIES) (76,643 ) (91,713 )
TOTAL ASSETS LESS CURRENT LIABILITIES (37,536 ) (54,938 )
Creditors: Amounts Falling Due After More Than One Year (13,560 ) (19,237 )
NET LIABILITIES (51,096 ) (74,175 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Income Statement (51,097 ) (74,176 )
SHAREHOLDERS' FUNDS (51,096) (74,175)
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Richard Wheater
Director
9 February 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
Neon Workshops Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08991281 . The registered office is 70B George Street, Wakefield, West Yorkshire, WF1 1DL.
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 accounts have been prepared on a going concern basis, despite the fact that gross liabilities of the company exceed its assets at the balance sheet date. In arriving at this conclusion the company is reliant upon the continued support of the company's bankers and directors.
While the company remains subject to the same economic uncertainties confronting all businesses, the directors continually take steps to identify, manage and mitigate business risk. The results for the current financial year are showing substantial improvement and as such the basis of preparation is considered to be satisfactory.
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. 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 income statement over its estimated economic life of 5 years.
2.5. 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 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
Page 3
Page 4
4. Intangible Assets
Total
£
Cost
As at 1 April 2022 10,000
As at 31 March 2023 10,000
Amortisation
As at 1 April 2022 10,000
As at 31 March 2023 10,000
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
5. Tangible Assets
Total
£
Cost
As at 1 April 2022 108,678
Additions 12,194
As at 31 March 2023 120,872
Depreciation
As at 1 April 2022 71,903
Provided during the period 9,862
As at 31 March 2023 81,765
Net Book Value
As at 31 March 2023 39,107
As at 1 April 2022 36,775
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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