Acorah Software Products - Accounts Production 15.0.500 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 13189305 Mr H Britton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13189305 2023-04-30 13189305 2024-04-30 13189305 2023-05-01 2024-04-30 13189305 frs-core:CurrentFinancialInstruments 2024-04-30 13189305 frs-core:Non-currentFinancialInstruments 2024-04-30 13189305 frs-core:BetweenOneFiveYears 2024-04-30 13189305 frs-core:ComputerEquipment 2024-04-30 13189305 frs-core:ComputerEquipment 2023-05-01 2024-04-30 13189305 frs-core:ComputerEquipment 2023-04-30 13189305 frs-core:PlantMachinery 2024-04-30 13189305 frs-core:PlantMachinery 2023-05-01 2024-04-30 13189305 frs-core:PlantMachinery 2023-04-30 13189305 frs-core:WithinOneYear 2024-04-30 13189305 frs-core:ShareCapital 2024-04-30 13189305 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 13189305 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13189305 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 13189305 frs-bus:SmallEntities 2023-05-01 2024-04-30 13189305 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13189305 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 13189305 frs-bus:Director1 2023-05-01 2024-04-30 13189305 frs-core:CurrentFinancialInstruments 2 2024-04-30 13189305 frs-countries:EnglandWales 2023-05-01 2024-04-30 13189305 2022-04-30 13189305 2023-04-30 13189305 2022-05-01 2023-04-30 13189305 frs-core:CurrentFinancialInstruments 2023-04-30 13189305 frs-core:Non-currentFinancialInstruments 2023-04-30 13189305 frs-core:BetweenOneFiveYears 2023-04-30 13189305 frs-core:WithinOneYear 2023-04-30 13189305 frs-core:ShareCapital 2023-04-30 13189305 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 13189305 frs-core:CurrentFinancialInstruments 1 2023-04-30 13189305 frs-core:CurrentFinancialInstruments 2 2023-04-30
Registered number: 13189305
Britton Sports Limited
Financial Statements
For The Year Ended 30 April 2024
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13189305
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 56,031 6,642
56,031 6,642
CURRENT ASSETS
Debtors 4 64,993 90,896
Cash at bank and in hand 6,963 2,622
71,956 93,518
Creditors: Amounts Falling Due Within One Year 5 (26,174 ) (38,477 )
NET CURRENT ASSETS (LIABILITIES) 45,782 55,041
TOTAL ASSETS LESS CURRENT LIABILITIES 101,813 61,683
Creditors: Amounts Falling Due After More Than One Year 6 (32,368 ) -
NET ASSETS 69,445 61,683
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 69,345 61,583
SHAREHOLDERS' FUNDS 69,445 61,683
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For the year ending 30 April 2024 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 H Britton
Director
18 July 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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 25% Reducing balance
Computer Equipment 25% Reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5 (2023: 4)
5 4
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3. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 10,000 1,809 11,809
Additions 68,066 - 68,066
As at 30 April 2024 78,066 1,809 79,875
Depreciation
As at 1 May 2023 4,375 792 5,167
Provided during the period 18,423 254 18,677
As at 30 April 2024 22,798 1,046 23,844
Net Book Value
As at 30 April 2024 55,268 763 56,031
As at 1 May 2023 5,625 1,017 6,642
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 28,250 19,600
Other debtors 35,600 35,600
CIS - 34,730
VAT 1,143 966
64,993 90,896
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 18,539 -
Trade creditors 1,749 13,728
Corporation tax - 17,513
Other taxes and social security 1,387 6,278
Other creditors 259 62
Pension control 227 336
Accruals and deferred income 560 560
Director's loan account 3,453 -
26,174 38,477
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 32,368 -
32,368 -
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7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The maturity of these amounts is as follows:
Within one year 18,539 -
Between one and five years 32,368 -
50,907 -
50,907 -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
At the balance sheet date, the company owed the director £3452 (2023:£Nil). The amount is unsecured, interest free, with no fixed repayment date. 
10. General Information
Britton Sports Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13189305 . The registered office is 550 Valley Road, Basford, Nottingham, NG5 1JJ.
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