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 09842878 Mr Ian Hertzog Mrs Samantha Hertzog Mr Ian Hertzog iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09842878 2022-12-31 09842878 2023-12-31 09842878 2023-01-01 2023-12-31 09842878 frs-core:CurrentFinancialInstruments 2023-12-31 09842878 frs-core:ComputerEquipment 2023-01-01 2023-12-31 09842878 frs-core:NetGoodwill 2023-12-31 09842878 frs-core:NetGoodwill 2023-01-01 2023-12-31 09842878 frs-core:NetGoodwill 2022-12-31 09842878 frs-core:MotorVehicles 2023-01-01 2023-12-31 09842878 frs-core:PlantMachinery 2023-12-31 09842878 frs-core:PlantMachinery 2023-01-01 2023-12-31 09842878 frs-core:PlantMachinery 2022-12-31 09842878 frs-core:ShareCapital 2023-12-31 09842878 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09842878 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09842878 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 09842878 frs-bus:SmallEntities 2023-01-01 2023-12-31 09842878 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09842878 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09842878 frs-bus:Director1 2023-01-01 2023-12-31 09842878 frs-bus:Director2 2023-01-01 2023-12-31 09842878 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 09842878 frs-countries:EnglandWales 2023-01-01 2023-12-31 09842878 2021-12-31 09842878 2022-12-31 09842878 2022-01-01 2022-12-31 09842878 frs-core:CurrentFinancialInstruments 2022-12-31 09842878 frs-core:ShareCapital 2022-12-31 09842878 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 09842878
Altrincham Skip Hire Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Sheppards Chartered Accountants
Suite A, 2nd Floor Kennedy House
31 Stamford Street
Altrincham
Cheshire
WA14 1ES
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Ian Hertzog
Mrs Samantha Hertzog
Secretary Mr Ian Hertzog
Company Number 09842878
Registered Office Suite A, 2nd Floor Kennedy House
31 Stamford Street
Altrincham
Cheshire
WA14 1ES
Accountants Sheppards Chartered Accountants
Suite A, 2nd Floor Kennedy House
31 Stamford Street
Altrincham
Cheshire
WA14 1ES
Page 1
Page 2
Balance Sheet
Registered number: 09842878
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 191,172 158,689
191,172 158,689
CURRENT ASSETS
Debtors 6 21,251 26,933
Cash at bank and in hand 214,338 161,629
235,589 188,562
Creditors: Amounts Falling Due Within One Year 7 (109,752 ) (95,826 )
NET CURRENT ASSETS (LIABILITIES) 125,837 92,736
TOTAL ASSETS LESS CURRENT LIABILITIES 317,009 251,425
PROVISIONS FOR LIABILITIES
Deferred Taxation (47,793 ) (16,994 )
NET ASSETS 269,216 234,431
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 269,116 234,331
SHAREHOLDERS' FUNDS 269,216 234,431
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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 Profit and Loss Account.
On behalf of the board
Mrs Samantha Hertzog
Director
6th August 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Altrincham Skip Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09842878 . The registered office is Suite A, 2nd Floor Kennedy House, 31 Stamford Street, Altrincham, Cheshire, WA14 1ES.
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, excluding discounts , rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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
Motor Vehicles 25% reducing balance
Computer Equipment 33.3% on cost
2.5. 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. 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.
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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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.
Current or deferred 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 6)
5 6
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 11,000
As at 31 December 2023 11,000
Amortisation
As at 1 January 2023 11,000
As at 31 December 2023 11,000
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2023 251,466
Additions 68,185
As at 31 December 2023 319,651
Depreciation
As at 1 January 2023 92,777
Provided during the period 35,702
As at 31 December 2023 128,479
Net Book Value
As at 31 December 2023 191,172
As at 1 January 2023 158,689
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 21,251 26,933
21,251 26,933
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10,028 49,728
Other creditors 60,334 27,256
Taxation and social security 39,390 18,842
109,752 95,826
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 6