Acorah Software Products - Accounts Production 14.6.300 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 02309905 Mr James Rogerson Mrs Amanda Rogerson Mr James Rogerson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02309905 2023-01-31 02309905 2024-01-31 02309905 2023-02-01 2024-01-31 02309905 frs-core:CurrentFinancialInstruments 2024-01-31 02309905 frs-core:MotorVehicles 2024-01-31 02309905 frs-core:MotorVehicles 2023-02-01 2024-01-31 02309905 frs-core:MotorVehicles 2023-01-31 02309905 frs-core:PlantMachinery 2024-01-31 02309905 frs-core:PlantMachinery 2023-02-01 2024-01-31 02309905 frs-core:PlantMachinery 2023-01-31 02309905 frs-core:ShareCapital 2024-01-31 02309905 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 02309905 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 02309905 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 02309905 frs-bus:SmallEntities 2023-02-01 2024-01-31 02309905 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 02309905 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 02309905 frs-bus:Director1 2023-02-01 2024-01-31 02309905 frs-bus:Director2 2023-02-01 2024-01-31 02309905 frs-bus:CompanySecretary1 2023-02-01 2024-01-31 02309905 frs-countries:EnglandWales 2023-02-01 2024-01-31 02309905 2022-01-31 02309905 2023-01-31 02309905 2022-02-01 2023-01-31 02309905 frs-core:CurrentFinancialInstruments 2023-01-31 02309905 frs-core:ShareCapital 2023-01-31 02309905 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 02309905
Farmplus Constructions Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02309905
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 43,201 25,525
43,201 25,525
CURRENT ASSETS
Stocks 5 139,368 178,801
Debtors 6 293,603 175,651
Cash at bank and in hand 451,344 483,872
884,315 838,324
Creditors: Amounts Falling Due Within One Year 7 (162,744 ) (248,955 )
NET CURRENT ASSETS (LIABILITIES) 721,571 589,369
TOTAL ASSETS LESS CURRENT LIABILITIES 764,772 614,894
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,800 ) (4,850 )
NET ASSETS 753,972 610,044
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 753,872 609,944
SHAREHOLDERS' FUNDS 753,972 610,044
Page 1
Page 2
For the year ending 31 January 2024 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 James Rogerson
Director
18/07/2024
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
Farmplus Constructions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02309905 . The registered office is Shay Lane Industrial Estate, Shay Lane, Longridge, Preston, PR3 3BT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.
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 20% Straight Line
Motor Vehicles 25% 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.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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. 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.
Page 3
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 5 5
Sales, marketing and distribution 2 2
7 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 February 2023 4,813 102,534 107,347
Additions 27,611 - 27,611
Disposals - (28,824 ) (28,824 )
As at 31 January 2024 32,424 73,710 106,134
Depreciation
As at 1 February 2023 2,113 79,709 81,822
Provided during the period 2,009 4,966 6,975
Disposals - (25,864 ) (25,864 )
As at 31 January 2024 4,122 58,811 62,933
Net Book Value
As at 31 January 2024 28,302 14,899 43,201
As at 1 February 2023 2,700 22,825 25,525
5. Stocks
2024 2023
£ £
Materials 139,368 178,801
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 238,638 120,824
Prepayments and accrued income 24,965 24,827
Other debtors 30,000 30,000
293,603 175,651
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 66,258 116,958
Corporation tax 41,216 43,839
VAT 13,962 10,161
Other creditors 30 -
Accruals and deferred income 40,801 77,250
Directors' loan accounts 477 747
162,744 248,955
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5