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Registered number: 12138101
Bentons Carpentry Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Bentons Carpentry Limited for the year ended 31 August 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bentons Carpentry Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Bentons Carpentry Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Bentons Carpentry Limited and state those matters that we have agreed to state to the director of Bentons Carpentry Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bentons Carpentry Limited and its director as a body for our work or for this report.
It is your duty to ensure that Bentons Carpentry Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bentons Carpentry Limited . You consider that Bentons Carpentry Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Bentons Carpentry Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
11 April 2024
Raven Accounting (West Midlands) Limited
Chartered Certified Accountants
9-11 Stratford Road
Shirley
Solihull
West Midlands
B90 3LU
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Page 2
Balance Sheet
Registered number: 12138101
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,200 8,400
Tangible Assets 5 5,668 5,813
12,868 14,213
CURRENT ASSETS
Debtors 6 36,194 23,357
Cash at bank and in hand 14,349 7,981
50,543 31,338
Creditors: Amounts Falling Due Within One Year 7 (37,986 ) (18,550 )
NET CURRENT ASSETS (LIABILITIES) 12,557 12,788
TOTAL ASSETS LESS CURRENT LIABILITIES 25,425 27,001
PROVISIONS FOR LIABILITIES
Deferred Taxation (577 ) (466 )
NET ASSETS 24,848 26,535
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 24,748 26,435
SHAREHOLDERS' FUNDS 24,848 26,535
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For the year ending 31 August 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 D D Benton
Director
11 April 2024
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bentons Carpentry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12138101 . The registered office is 9-11 Stratford Road, Shirley, Solihull, West Midlands, B90 3LU.
The presentaion currency of the financial statements is the Pound Sterling (£). 
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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 20% on cost
Motor Vehicles 25% on reducing balance
Computer Equipment 20% on cost
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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2022 12,000
As at 31 August 2023 12,000
Amortisation
As at 1 September 2022 3,600
Provided during the period 1,200
As at 31 August 2023 4,800
Net Book Value
As at 31 August 2023 7,200
As at 1 September 2022 8,400
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 5,000 7,200 1,609 13,809
Additions 458 - 1,961 2,419
As at 31 August 2023 5,458 7,200 3,570 16,228
Depreciation
As at 1 September 2022 3,074 4,163 759 7,996
Provided during the period 1,091 759 714 2,564
As at 31 August 2023 4,165 4,922 1,473 10,560
Net Book Value
As at 31 August 2023 1,293 2,278 2,097 5,668
As at 1 September 2022 1,926 3,037 850 5,813
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,174 -
Amounts recoverable on contracts 1,755 2,761
Other debtors 32,265 20,596
36,194 23,357
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 114
Other creditors 7,968 4,293
Taxation and social security 30,018 14,143
37,986 18,550
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2022 466 466
Utilised 111 111
Balance at 31 August 2023 577 577
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
As shareholders of the company, the director and members of his family received dividends from the company during the accounting period totalling £63,203 (2022 - £55,243)
The director made an interest free loan to the company with balance of £6,598 at the year-end (2022 - £2,881) The loan has no set repayment terms. 
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