Acorah Software Products - Accounts Production 14.3.260 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 07823213 Mr Brian Laidlaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07823213 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 07823213 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 07823213 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 07823213 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 07823213 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 07823213 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 07823213 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 07823213 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 07823213 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 07823213 2022-10-31 07823213 2023-10-31 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Registered number: 07823213
B J Laidlaw & Co Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
B J Laidlaw & Co Ltd
1 High Burnthwaite Cottages
Durdar
Carlisle
Cumbria
CA5 7AR
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 07823213
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 30,477 53,275
Cash at bank and in hand 35,146 52,972
65,623 106,247
Creditors: Amounts Falling Due Within One Year 5 (60,758 ) (81,589 )
NET CURRENT ASSETS (LIABILITIES) 4,865 24,658
TOTAL ASSETS LESS CURRENT LIABILITIES 4,865 24,658
NET ASSETS 4,865 24,658
CAPITAL AND RESERVES
Called up share capital 6 500 500
Profit and Loss Account 4,365 24,158
SHAREHOLDERS' FUNDS 4,865 24,658
For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board
Mr Brian Laidlaw
Director
14/12/2023
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
B J Laidlaw & Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07823213 . The registered office is 1 High Burnthwaite Cottages, Durdar, Carlisle, Cumbria, CA5 7AR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 revenue earned from the rendering of services.
2.3. Taxation
The tax currently payable is based on taxable profit for the year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: 1)
- 1
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 1,600
Prepayments and accrued income 1,650 2,009
Other debtors 28,827 49,666
30,477 53,275
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax - 5,194
VAT - 232
Other creditors - 1,685
Director's loan account 60,758 74,478
60,758 81,589
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 500 500
Page 2