Acorah Software Products - Accounts Production 14.6.300 false true true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 05737210 Mr Gary Horn Mr Gary Horn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05737210 2023-03-31 05737210 2024-03-31 05737210 2023-04-01 2024-03-31 05737210 frs-core:CurrentFinancialInstruments 2024-03-31 05737210 frs-core:ComputerEquipment 2024-03-31 05737210 frs-core:ComputerEquipment 2023-04-01 2024-03-31 05737210 frs-core:ComputerEquipment 2023-03-31 05737210 frs-core:FurnitureFittings 2024-03-31 05737210 frs-core:FurnitureFittings 2023-04-01 2024-03-31 05737210 frs-core:FurnitureFittings 2023-03-31 05737210 frs-core:MotorVehicles 2024-03-31 05737210 frs-core:MotorVehicles 2023-04-01 2024-03-31 05737210 frs-core:MotorVehicles 2023-03-31 05737210 frs-core:PlantMachinery 2024-03-31 05737210 frs-core:PlantMachinery 2023-04-01 2024-03-31 05737210 frs-core:PlantMachinery 2023-03-31 05737210 frs-core:ShareCapital 2024-03-31 05737210 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05737210 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05737210 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05737210 frs-bus:SmallEntities 2023-04-01 2024-03-31 05737210 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05737210 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05737210 frs-bus:Director1 2023-04-01 2024-03-31 05737210 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 05737210 frs-countries:EnglandWales 2023-04-01 2024-03-31 05737210 2022-03-31 05737210 2023-03-31 05737210 2022-04-01 2023-03-31 05737210 frs-core:CurrentFinancialInstruments 2023-03-31 05737210 frs-core:ShareCapital 2023-03-31 05737210 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 05737210
Allesley Garage Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
mca business ltd
4 - 6 The Wharf Centre
Wharf Street
Warwick
Warwickshire
CV34 5LB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05737210
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,464 6,106
7,464 6,106
CURRENT ASSETS
Debtors 5 775 3,031
Cash at bank and in hand 29,597 45,923
30,372 48,954
Creditors: Amounts Falling Due Within One Year 6 (7,604 ) (12,222 )
NET CURRENT ASSETS (LIABILITIES) 22,768 36,732
TOTAL ASSETS LESS CURRENT LIABILITIES 30,232 42,838
NET ASSETS 30,232 42,838
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 30,132 42,738
SHAREHOLDERS' FUNDS 30,232 42,838
Page 1
Page 2
For the year ending 31 March 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 Gary Horn
Director
04/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Allesley Garage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05737210 . The registered office is 4 - 6 The Wharf Centre, Wharf Street, Warwick, Warwickshire, CV34 5LB.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis.
2.3. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that are
considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
are recognised in the period in which the estimate is revised where the revision affects only that period, or in the
period of the revision and future periods where the revision affects both current and future periods.
2.4. 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.
2.5. 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:
Motor Vehicles 25% Reducing Balance
Computer Equipment 20% Reducing Balance
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other
Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company’s statement of financial position when the company becomes
party to the contractual provisions of the instrument.
Financial assets are classified into specified categories. The classification depends on the nature and purpose of the
financial assets and is determined at the time of recognition.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is
a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to
realise the asset and settle the liability simultaneously.
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Page 4
2.7. Taxation
The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable
to an item of income or expense recognised as other comprehensive income is also recognised directly in other
comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 2)
1 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 - - 25,667 - 25,667
Additions - - 2,218 - 2,218
As at 31 March 2024 - - 27,885 - 27,885
Depreciation
As at 1 April 2023 - - 19,561 - 19,561
Provided during the period - - 860 - 860
As at 31 March 2024 - - 20,421 - 20,421
Net Book Value
As at 31 March 2024 - - 7,464 - 7,464
As at 1 April 2023 - - 6,106 - 6,106
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 775 3,031
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 9,750 12,222
Taxation and social security (2,146 ) -
7,604 12,222
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4