Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 10299661 Mrs Katie Rockliff Mr Henry Rockliff iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10299661 2022-07-31 10299661 2023-07-31 10299661 2022-08-01 2023-07-31 10299661 frs-core:CurrentFinancialInstruments 2023-07-31 10299661 frs-core:PlantMachinery 2023-07-31 10299661 frs-core:PlantMachinery 2022-08-01 2023-07-31 10299661 frs-core:PlantMachinery 2022-07-31 10299661 frs-core:ShareCapital 2023-07-31 10299661 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 10299661 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 10299661 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 10299661 frs-bus:SmallEntities 2022-08-01 2023-07-31 10299661 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 10299661 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 10299661 frs-bus:Director1 2022-08-01 2023-07-31 10299661 frs-bus:Director2 2022-08-01 2023-07-31 10299661 frs-countries:EnglandWales 2022-08-01 2023-07-31 10299661 2021-07-31 10299661 2022-07-31 10299661 2021-08-01 2022-07-31 10299661 frs-core:CurrentFinancialInstruments 2022-07-31 10299661 frs-core:ShareCapital 2022-07-31 10299661 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 10299661
Henry & Katie Rockliff Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 10299661
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,082 20,097
17,082 20,097
CURRENT ASSETS
Stocks 5 3,240 4,090
Cash at bank and in hand 7,705 11,846
10,945 15,936
Creditors: Amounts Falling Due Within One Year 6 (13,104 ) (18,610 )
NET CURRENT ASSETS (LIABILITIES) (2,159 ) (2,674 )
TOTAL ASSETS LESS CURRENT LIABILITIES 14,923 17,423
NET ASSETS 14,923 17,423
CAPITAL AND RESERVES
Called up share capital 7 2 2
Income Statement 14,921 17,421
SHAREHOLDERS' FUNDS 14,923 17,423
Page 1
Page 2
For the year ending 31 July 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 Income Statement.
On behalf of the board
Mrs Katie Rockliff
Director
22/04/2024
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
Henry & Katie Rockliff Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10299661 . The registered office is Black Lane Head Farm Buxton Road, Chinley, High Peak, Derbyshire, SK23 6DT.
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 15% reducing balance
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: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2022 32,305
As at 31 July 2023 32,305
Depreciation
As at 1 August 2022 12,208
Provided during the period 3,015
As at 31 July 2023 15,223
Net Book Value
As at 31 July 2023 17,082
As at 1 August 2022 20,097
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5. Stocks
2023 2022
£ £
Stock 3,240 4,090
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Directors' loan accounts 13,104 18,610
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4