Acorah Software Products - Accounts Production 15.0.500 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 09839023 P Williams S M Brayne A C White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09839023 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 09839023 2022-12-31 09839023 2023-12-31 09839023 2023-01-01 2023-12-31 09839023 frs-core:CurrentFinancialInstruments 2023-12-31 09839023 frs-core:Non-currentFinancialInstruments 2023-12-31 09839023 frs-core:BetweenOneFiveYears 2023-12-31 09839023 frs-core:ComputerEquipment 2023-12-31 09839023 frs-core:ComputerEquipment 2023-01-01 2023-12-31 09839023 frs-core:ComputerEquipment 2022-12-31 09839023 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-01-01 2023-12-31 09839023 frs-core:NetGoodwill 2023-12-31 09839023 frs-core:NetGoodwill 2023-01-01 2023-12-31 09839023 frs-core:NetGoodwill 2022-12-31 09839023 frs-core:OtherResidualIntangibleAssets 2023-12-31 09839023 frs-core:OtherResidualIntangibleAssets 2023-01-01 2023-12-31 09839023 frs-core:OtherResidualIntangibleAssets 2022-12-31 09839023 frs-core:WithinOneYear 2023-12-31 09839023 frs-core:ShareCapital 2023-12-31 09839023 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09839023 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09839023 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 09839023 frs-bus:SmallEntities 2023-01-01 2023-12-31 09839023 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09839023 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09839023 frs-core:UnlistedNon-exchangeTraded 2023-12-31 09839023 frs-core:UnlistedNon-exchangeTraded 2022-12-31 09839023 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 09839023 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 09839023 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 09839023 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 09839023 frs-bus:Director1 2023-01-01 2023-12-31 09839023 frs-bus:Director2 2023-01-01 2023-12-31 09839023 frs-bus:Director3 2023-01-01 2023-12-31 09839023 frs-countries:EnglandWales 2023-01-01 2023-12-31 09839023 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 09839023 2021-12-31 09839023 2022-12-31 09839023 2022-01-01 2022-12-31 09839023 frs-core:CurrentFinancialInstruments 2022-12-31 09839023 frs-core:Non-currentFinancialInstruments 2022-12-31 09839023 frs-core:BetweenOneFiveYears 2022-12-31 09839023 frs-core:WithinOneYear 2022-12-31 09839023 frs-core:ShareCapital 2022-12-31 09839023 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 09839023
BWBCA Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09839023
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 83,107 124,651
Tangible Assets 5 7,306 4,555
Investments 6 1 1
90,414 129,207
CURRENT ASSETS
Debtors 7 109,888 72,495
Cash at bank and in hand 69,200 69,222
179,088 141,717
Creditors: Amounts Falling Due Within One Year 8 (111,632 ) (108,362 )
NET CURRENT ASSETS (LIABILITIES) 67,456 33,355
TOTAL ASSETS LESS CURRENT LIABILITIES 157,870 162,562
Creditors: Amounts Falling Due After More Than One Year 9 (67,624 ) (111,576 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,711 ) (865 )
NET ASSETS 88,535 50,121
CAPITAL AND RESERVES
Called up share capital 10 300 224
Income Statement 88,235 49,897
SHAREHOLDERS' FUNDS 88,535 50,121
Page 1
Page 2
For the year ending 31 December 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
P Williams
Director
10 July 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
BWBCA Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09839023 . The registered office is Dukes Court, Duke Street, Woking, Surrey, GU21 5BH.
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 represents net sales of services, excluding VAT, on a work done basis.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is amortised over the remaining useful economic life of six years from 1 January 2020.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets aremeasured at cost less any accumulated amortisation and any accumulated impairment losses.
Website is being amortised evenly over its estimated useful life of four years.
2.5. 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:
Computer & Office Equipment 25% on cost
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees during the year was: 6 (2022: 6)
6 6
Page 3
Page 4
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 January 2023 249,284 810 250,094
As at 31 December 2023 249,284 810 250,094
Amortisation
As at 1 January 2023 124,633 810 125,443
Provided during the period 41,544 - 41,544
As at 31 December 2023 166,177 810 166,987
Net Book Value
As at 31 December 2023 83,107 - 83,107
As at 1 January 2023 124,651 - 124,651
5. Tangible Assets
Computer & Office Equipment
£
Cost
As at 1 January 2023 10,253
Additions 4,812
As at 31 December 2023 15,065
Depreciation
As at 1 January 2023 5,698
Provided during the period 2,061
As at 31 December 2023 7,759
Net Book Value
As at 31 December 2023 7,306
As at 1 January 2023 4,555
6. Investments
Unlisted
£
Cost
As at 1 January 2023 1
As at 31 December 2023 1
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 1
As at 1 January 2023 1
Page 4
Page 5
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 96,877 66,364
Other debtors 10,761 3,881
107,638 70,245
Due after more than one year
Other debtors 2,250 2,250
109,888 72,495
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,902 1,329
Bank loans and overdrafts 5,100 5,556
Other creditors 13,649 32,207
Taxation and social security 88,981 69,270
111,632 108,362
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 27,625 35,649
Other creditors 39,999 75,927
67,624 111,576
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 7,235 13,426
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 300 224
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 11,518 13,858
Later than one year and not later than five years 3,562 15,080
15,080 28,938
Page 5