Acorah Software Products - Accounts Production 14.5.601 false true 31 March 2022 1 April 2021 false 1 April 2022 30 September 2023 30 September 2023 05020116 Mr Jonathan Stephenson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05020116 2022-03-31 05020116 2023-09-30 05020116 2022-04-01 2023-09-30 05020116 frs-core:CurrentFinancialInstruments 2023-09-30 05020116 frs-core:Non-currentFinancialInstruments 2023-09-30 05020116 frs-core:FurnitureFittings 2023-09-30 05020116 frs-core:FurnitureFittings 2022-04-01 2023-09-30 05020116 frs-core:FurnitureFittings 2022-03-31 05020116 frs-core:PlantMachinery 2023-09-30 05020116 frs-core:PlantMachinery 2022-04-01 2023-09-30 05020116 frs-core:PlantMachinery 2022-03-31 05020116 frs-core:ShareCapital 2023-09-30 05020116 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 05020116 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-09-30 05020116 frs-bus:FilletedAccounts 2022-04-01 2023-09-30 05020116 frs-bus:SmallEntities 2022-04-01 2023-09-30 05020116 frs-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-09-30 05020116 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-09-30 05020116 frs-bus:Director1 2022-04-01 2023-09-30 05020116 frs-countries:EnglandWales 2022-04-01 2023-09-30 05020116 2021-03-31 05020116 2022-03-31 05020116 2021-04-01 2022-03-31 05020116 frs-core:CurrentFinancialInstruments 2022-03-31 05020116 frs-core:Non-currentFinancialInstruments 2022-03-31 05020116 frs-core:ShareCapital 2022-03-31 05020116 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31
Registered number: 05020116
Stephenson Day Limited
Unaudited Financial Statements
For the Period 1 April 2022 to 30 September 2023
C M Morars Limited
23 Harold Avenue
Belvedere
Kent
DA17 5NN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05020116
30 September 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 239 382
239 382
CURRENT ASSETS
Debtors 5 4,019 3,629
Cash at bank and in hand 1,461 4,034
5,480 7,663
Creditors: Amounts Falling Due Within One Year 6 (701 ) (2,524 )
NET CURRENT ASSETS (LIABILITIES) 4,779 5,139
TOTAL ASSETS LESS CURRENT LIABILITIES 5,018 5,521
Creditors: Amounts Falling Due After More Than One Year 7 425 3,112
NET ASSETS 5,443 8,633
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 5,343 8,533
SHAREHOLDERS' FUNDS 5,443 8,633
Page 1
Page 2
For the period 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 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 Jonathan Stephenson
Director
26/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stephenson Day Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05020116 . The registered office is 6 Derwent Drive, Leeds, LS16 8JD.
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 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.
2.3. 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 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2022: 2)
1 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2022 4,876 3,494 8,370
As at 30 September 2023 4,876 3,494 8,370
Depreciation
As at 1 April 2022 4,875 3,113 7,988
Provided during the period - 143 143
As at 30 September 2023 4,875 3,256 8,131
Net Book Value
As at 30 September 2023 1 238 239
As at 1 April 2022 1 381 382
Page 3
Page 4
5. Debtors
30 September 2023 31 March 2022
£ £
Due within one year
Prepayments and accrued income 4,017 3,494
VAT - 135
Other taxes and social security 2 -
4,019 3,629
6. Creditors: Amounts Falling Due Within One Year
30 September 2023 31 March 2022
£ £
Trade creditors (1 ) 365
Bank loans and overdrafts 107 915
Other taxes and social security - 219
Accruals and deferred income 595 1,025
701 2,524
7. Creditors: Amounts Falling Due After More Than One Year
30 September 2023 31 March 2022
£ £
Other creditors (425 ) (3,112 )
(425 ) (3,112 )
8. Share Capital
30 September 2023 31 March 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4