Acorah Software Products - Accounts Production 14.6.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 07848193 Mr S A Luton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07848193 2023-04-30 07848193 2024-04-30 07848193 2023-05-01 2024-04-30 07848193 frs-core:CurrentFinancialInstruments 2024-04-30 07848193 frs-core:Non-currentFinancialInstruments 2024-04-30 07848193 frs-core:BetweenOneFiveYears 2024-04-30 07848193 frs-core:FurnitureFittings 2024-04-30 07848193 frs-core:FurnitureFittings 2023-05-01 2024-04-30 07848193 frs-core:FurnitureFittings 2023-04-30 07848193 frs-core:MotorVehicles 2024-04-30 07848193 frs-core:MotorVehicles 2023-05-01 2024-04-30 07848193 frs-core:MotorVehicles 2023-04-30 07848193 frs-core:PlantMachinery 2024-04-30 07848193 frs-core:PlantMachinery 2023-05-01 2024-04-30 07848193 frs-core:PlantMachinery 2023-04-30 07848193 frs-core:WithinOneYear 2024-04-30 07848193 frs-core:ShareCapital 2024-04-30 07848193 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 07848193 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 07848193 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 07848193 frs-bus:SmallEntities 2023-05-01 2024-04-30 07848193 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 07848193 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 07848193 frs-bus:Director1 2023-05-01 2024-04-30 07848193 frs-countries:EnglandWales 2023-05-01 2024-04-30 07848193 2022-04-30 07848193 2023-04-30 07848193 2022-05-01 2023-04-30 07848193 frs-core:CurrentFinancialInstruments 2023-04-30 07848193 frs-core:Non-currentFinancialInstruments 2023-04-30 07848193 frs-core:BetweenOneFiveYears 2023-04-30 07848193 frs-core:WithinOneYear 2023-04-30 07848193 frs-core:ShareCapital 2023-04-30 07848193 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 07848193
Brunel Locksmiths Ltd
Financial Statements
For The Year Ended 30 April 2024
William Price & Co
Chartered Accountants
Westbury Court Church Road
Westbury On Trym
Bristol
BS9 3EF
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07848193
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 32,466 1
32,466 1
CURRENT ASSETS
Debtors 4 3,677 2,874
Cash at bank and in hand - 5,027
3,677 7,901
Creditors: Amounts Falling Due Within One Year 5 (3,142 ) (4,186 )
NET CURRENT ASSETS (LIABILITIES) 535 3,715
TOTAL ASSETS LESS CURRENT LIABILITIES 33,001 3,716
Creditors: Amounts Falling Due After More Than One Year 6 (31,636 ) (3,671 )
NET ASSETS 1,365 45
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,364 44
SHAREHOLDERS' FUNDS 1,365 45
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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 S A Luton
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. 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.
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 5 years straight line
Motor Vehicles 4 years straight line
Fixtures & Fittings 5 years straight line
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 tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2023: NIL)
- -
3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2023 421 9,013 710 10,144
Additions 12,468 29,989 - 42,457
Disposals - (9,013 ) - (9,013 )
As at 30 April 2024 12,889 29,989 710 43,588
Depreciation
As at 1 May 2023 421 9,012 710 10,143
Provided during the period 2,494 7,497 - 9,991
Disposals - (9,012 ) - (9,012 )
As at 30 April 2024 2,915 7,497 710 11,122
Net Book Value
As at 30 April 2024 9,974 22,492 - 32,466
As at 1 May 2023 - 1 - 1
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,140 2,874
Other debtors 1,537 -
3,677 2,874
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 956 -
Bank loans and overdrafts 686 990
Other taxes and social security - 1,936
Accruals and deferred income 1,500 1,260
3,142 4,186
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6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 319 -
Other creditors 31,317 3,671
31,636 3,671
7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The maturity of these amounts is as follows:
Within one year 956 -
Between one and five years 319 -
1,275 -
1,275 -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. General Information
Brunel Locksmiths Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07848193 . The registered office is Westbury Court, Church Road, Westbury-On-Trym, Bristol, BS9 3EF.
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