Acorah Software Products - Accounts Production 15.0.500 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 09147463 Mr Rob Simpson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09147463 2022-07-31 09147463 2023-07-31 09147463 2022-08-01 2023-07-31 09147463 frs-core:Non-currentFinancialInstruments 2023-07-31 09147463 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-07-31 09147463 frs-core:PlantMachinery 2022-08-01 2023-07-31 09147463 frs-core:ShareCapital 2023-07-31 09147463 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 09147463 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 09147463 frs-bus:AbridgedAccounts 2022-08-01 2023-07-31 09147463 frs-bus:SmallEntities 2022-08-01 2023-07-31 09147463 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 09147463 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09147463 frs-bus:Director1 2022-08-01 2023-07-31 09147463 frs-bus:Director1 2022-07-31 09147463 frs-bus:Director1 2023-07-31 09147463 frs-countries:EnglandWales 2022-08-01 2023-07-31 09147463 2021-07-31 09147463 2022-07-31 09147463 2021-08-01 2022-07-31 09147463 frs-core:Non-currentFinancialInstruments 2022-07-31 09147463 frs-core:WithinOneYear 2022-07-31 09147463 frs-core:ShareCapital 2022-07-31 09147463 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 09147463
The Essex Dojo Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 09147463
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,588 12,547
12,588 12,547
CURRENT ASSETS
Stocks 2,510 8,740
Debtors 20,071 7,843
Cash at bank and in hand 6,896 1,518
29,477 18,101
Creditors: Amounts Falling Due Within One Year (67,531 ) (94,851 )
NET CURRENT ASSETS (LIABILITIES) (38,054 ) (76,750 )
TOTAL ASSETS LESS CURRENT LIABILITIES (25,466 ) (64,203 )
Creditors: Amounts Falling Due After More Than One Year (76,988 ) (40,502 )
NET LIABILITIES (102,454 ) (104,705 )
CAPITAL AND RESERVES
Called up share capital 5 200 200
Profit and Loss Account (102,654 ) (104,905 )
SHAREHOLDERS' FUNDS (102,454) (104,705)
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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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Rob Simpson
Director
30th July 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
The Essex Dojo Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09147463 . The registered office is 16 Eckersley Road, Chelmsford, Essex, CM1 1SL.
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:
Leasehold 20% reducing balance basis
Plant & Machinery 25% reducing balance basis
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.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 2)
4 2
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Page 4
4. Tangible Assets
Total
£
Cost
As at 1 August 2022 18,127
Additions 4,545
As at 31 July 2023 22,672
Depreciation
As at 1 August 2022 5,580
Provided during the period 4,504
As at 31 July 2023 10,084
Net Book Value
As at 31 July 2023 12,588
As at 1 August 2022 12,547
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
6. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year - 25,576
- 25,576
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2022 Amounts advanced Amounts repaid Amounts written off As at 31 July 2023
£ £ £ £ £
Mr Rob Simpson - 4,238 - - 4,238
The above loan is unsecured, interest free and repayable on demand.
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