Acorah Software Products - Accounts Production 14.5.501 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 9240583 Ms Tracey Josham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9240583 2022-09-30 9240583 2023-09-30 9240583 2022-10-01 2023-09-30 9240583 frs-core:CurrentFinancialInstruments 2023-09-30 9240583 frs-core:Non-currentFinancialInstruments 2023-09-30 9240583 frs-core:MotorVehicles 2023-09-30 9240583 frs-core:MotorVehicles 2022-10-01 2023-09-30 9240583 frs-core:MotorVehicles 2022-09-30 9240583 frs-core:PlantMachinery 2023-09-30 9240583 frs-core:PlantMachinery 2022-10-01 2023-09-30 9240583 frs-core:PlantMachinery 2022-09-30 9240583 frs-core:ShareCapital 2023-09-30 9240583 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 9240583 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 9240583 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 9240583 frs-bus:SmallEntities 2022-10-01 2023-09-30 9240583 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 9240583 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 9240583 frs-bus:Director1 2022-10-01 2023-09-30 9240583 frs-countries:EnglandWales 2022-10-01 2023-09-30 9240583 2021-09-30 9240583 2022-09-30 9240583 2021-10-01 2022-09-30 9240583 frs-core:CurrentFinancialInstruments 2022-09-30 9240583 frs-core:Non-currentFinancialInstruments 2022-09-30 9240583 frs-core:ShareCapital 2022-09-30 9240583 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 9240583
A1 BEER GAS LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2023
Jon Line Accountancy Limited
65, Bishopsworth Road
Bristol
BS13 7JW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 9240583
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 70,058 91,473
70,058 91,473
CURRENT ASSETS
Stocks 5 3,000 3,000
Debtors 6 24,151 21,654
Cash at bank and in hand 37,027 15,286
64,178 39,940
Creditors: Amounts Falling Due Within One Year 7 (30,818 ) (66,274 )
NET CURRENT ASSETS (LIABILITIES) 33,360 (26,334 )
TOTAL ASSETS LESS CURRENT LIABILITIES 103,418 65,139
Creditors: Amounts Falling Due After More Than One Year 8 (50,000 ) (19,975 )
NET ASSETS 53,418 45,164
CAPITAL AND RESERVES
Called up share capital 9 102 102
Profit and Loss Account 53,316 45,062
SHAREHOLDERS' FUNDS 53,418 45,164
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Tracey Josham
Director
10th April 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
A1 BEER GAS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 9240583 . The registered office is The Miners Arms, Bedminster Down Road, Bristol, BS13 7AD.
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.
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 10%
Motor Vehicles 20%
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 2)
3 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2022 172,769 62,500 235,269
Additions 4,040 13,961 18,001
Disposals - (18,500 ) (18,500 )
As at 30 September 2023 176,809 57,961 234,770
Depreciation
As at 1 October 2022 121,221 22,575 143,796
Provided during the period 15,913 14,453 30,366
Disposals - (9,450 ) (9,450 )
As at 30 September 2023 137,134 27,578 164,712
...CONTINUED
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Net Book Value
As at 30 September 2023 39,675 30,383 70,058
As at 1 October 2022 51,548 39,925 91,473
5. Stocks
2023 2022
£ £
Materials 3,000 3,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 24,151 21,654
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 8,744 10,699
Other loans - 23,322
Corporation tax 10,217 11,176
VAT 8,076 4,112
Other creditors - 3,993
Accruals and deferred income - 10,335
Director's loan account 3,781 2,637
30,818 66,274
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 50,000 -
Other creditors - 19,975
50,000 19,975
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 102 102
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