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 03691611 Mr Russell Skimmings iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03691611 2022-12-31 03691611 2023-12-31 03691611 2023-01-01 2023-12-31 03691611 frs-core:Non-currentFinancialInstruments 2023-12-31 03691611 frs-core:ComputerEquipment 2023-01-01 2023-12-31 03691611 frs-core:FurnitureFittings 2023-01-01 2023-12-31 03691611 frs-core:MotorVehicles 2023-01-01 2023-12-31 03691611 frs-core:ShareCapital 2023-12-31 03691611 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 03691611 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03691611 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 03691611 frs-bus:SmallEntities 2023-01-01 2023-12-31 03691611 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 03691611 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 03691611 frs-bus:Director1 2023-01-01 2023-12-31 03691611 frs-countries:EnglandWales 2023-01-01 2023-12-31 03691611 2021-12-31 03691611 2022-12-31 03691611 2022-01-01 2022-12-31 03691611 frs-core:Non-currentFinancialInstruments 2022-12-31 03691611 frs-core:ShareCapital 2022-12-31 03691611 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 03691611
Upminster Distribution Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2023
S J Walker & Co
Chartered Certified Accountants
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 03691611
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 149,458 113,158
149,458 113,158
CURRENT ASSETS
Debtors 587,341 635,939
Cash at bank and in hand 76,210 101,743
663,551 737,682
Creditors: Amounts Falling Due Within One Year (174,756 ) (333,150 )
NET CURRENT ASSETS (LIABILITIES) 488,795 404,532
TOTAL ASSETS LESS CURRENT LIABILITIES 638,253 517,690
Creditors: Amounts Falling Due After More Than One Year - (5,102 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (37,365 ) (21,500 )
NET ASSETS 600,888 491,088
CAPITAL AND RESERVES
Called up share capital 5 1,000 1,000
Profit and Loss Account 599,888 490,088
SHAREHOLDERS' FUNDS 600,888 491,088
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 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 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Russell Skimmings
Director
31st July 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Upminster Distribution Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03691611 . The registered office is Tuveys Coldstore, Sandy Lane Farm, Sandy Lane, Aveley, Essex, RM15 4XP.
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.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% reducing balance
2.4. 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.
2.5. Taxation
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. 
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.
Page 3
Page 4
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2022: 20)
20 20
4. Tangible Assets
Total
£
Cost
As at 1 January 2023 168,367
Additions 76,750
As at 31 December 2023 245,117
Depreciation
As at 1 January 2023 55,209
Provided during the period 40,450
As at 31 December 2023 95,659
Net Book Value
As at 31 December 2023 149,458
As at 1 January 2023 113,158
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
6. Related Party Transactions
The director's loan account balance with the company as at 31st December 2023 was £3,568 (credit).
Page 4