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 11591802 Mr Jack Penfold Ms Kathleen Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11591802 2022-09-30 11591802 2023-09-30 11591802 2022-10-01 2023-09-30 11591802 frs-core:CurrentFinancialInstruments 2023-09-30 11591802 frs-core:ComputerEquipment 2023-09-30 11591802 frs-core:ComputerEquipment 2022-10-01 2023-09-30 11591802 frs-core:ComputerEquipment 2022-09-30 11591802 frs-core:FurnitureFittings 2023-09-30 11591802 frs-core:FurnitureFittings 2022-10-01 2023-09-30 11591802 frs-core:FurnitureFittings 2022-09-30 11591802 frs-core:MotorVehicles 2022-10-01 2023-09-30 11591802 frs-core:PlantMachinery 2023-09-30 11591802 frs-core:PlantMachinery 2022-10-01 2023-09-30 11591802 frs-core:PlantMachinery 2022-09-30 11591802 frs-core:ShareCapital 2023-09-30 11591802 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 11591802 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 11591802 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 11591802 frs-bus:SmallEntities 2022-10-01 2023-09-30 11591802 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 11591802 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 11591802 frs-bus:Director1 2022-10-01 2023-09-30 11591802 frs-bus:Director2 2022-10-01 2023-09-30 11591802 frs-countries:EnglandWales 2022-10-01 2023-09-30 11591802 2021-09-30 11591802 2022-09-30 11591802 2021-10-01 2022-09-30 11591802 frs-core:CurrentFinancialInstruments 2022-09-30 11591802 frs-core:ShareCapital 2022-09-30 11591802 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 11591802
Repton Maintenance Services Ltd
Unaudited Financial Statements
For The Year Ended 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: 11591802
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,583 17,160
25,583 17,160
CURRENT ASSETS
Stocks 5 18,014 7,034
Debtors 6 26,988 86,891
Cash at bank and in hand 2,473 31,339
47,475 125,264
Creditors: Amounts Falling Due Within One Year 7 (62,371 ) (96,750 )
NET CURRENT ASSETS (LIABILITIES) (14,896 ) 28,514
TOTAL ASSETS LESS CURRENT LIABILITIES 10,687 45,674
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,861 ) (3,260 )
NET ASSETS 5,826 42,414
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 5,824 42,412
SHAREHOLDERS' FUNDS 5,826 42,414
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.
On behalf of the board
Mr Jack Penfold
Director
08/04/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Repton Maintenance Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11591802 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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. 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.
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:
Plant & Machinery 15
Motor Vehicles 15
Fixtures & Fittings 15
Computer Equipment 15
2.4. 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.
2.5. 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.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: NIL)
2 -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 17,717 1,000 4,997 23,714
Additions 12,937 - - 12,937
As at 30 September 2023 30,654 1,000 4,997 36,651
Depreciation
As at 1 October 2022 4,552 478 1,524 6,554
Provided during the period 3,914 78 522 4,514
As at 30 September 2023 8,466 556 2,046 11,068
Net Book Value
As at 30 September 2023 22,188 444 2,951 25,583
As at 1 October 2022 13,165 522 3,473 17,160
5. Stocks
2023 2022
£ £
Work in progress 18,014 7,034
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 26,988 86,891
26,988 86,891
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,422 13,917
Bank loans and overdrafts 27,190 37,190
Corporation tax 5,582 28,465
Other taxes and social security 4,457 5,063
VAT 16,254 11,363
Other creditors 680 680
Directors' loan accounts 1,786 72
62,371 96,750
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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