Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 9997366 Mrs Pamela McConnell Mr Jeremy McConnell Mr Nathaniel McConnell Miss Sophie McConnell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9997366 2023-03-31 9997366 2024-03-31 9997366 2023-04-01 2024-03-31 9997366 frs-core:CurrentFinancialInstruments 2024-03-31 9997366 frs-core:Non-currentFinancialInstruments 2024-03-31 9997366 frs-core:ComputerEquipment 2024-03-31 9997366 frs-core:ComputerEquipment 2023-04-01 2024-03-31 9997366 frs-core:ComputerEquipment 2023-03-31 9997366 frs-core:FurnitureFittings 2024-03-31 9997366 frs-core:FurnitureFittings 2023-04-01 2024-03-31 9997366 frs-core:FurnitureFittings 2023-03-31 9997366 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 9997366 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 9997366 frs-core:MotorVehicles 2024-03-31 9997366 frs-core:MotorVehicles 2023-04-01 2024-03-31 9997366 frs-core:MotorVehicles 2023-03-31 9997366 frs-core:PlantMachinery 2024-03-31 9997366 frs-core:PlantMachinery 2023-04-01 2024-03-31 9997366 frs-core:PlantMachinery 2023-03-31 9997366 frs-core:ShareCapital 2024-03-31 9997366 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 9997366 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 9997366 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 9997366 frs-bus:SmallEntities 2023-04-01 2024-03-31 9997366 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 9997366 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 9997366 frs-bus:Director1 2023-04-01 2024-03-31 9997366 frs-bus:Director2 2023-04-01 2024-03-31 9997366 frs-bus:Director3 2023-04-01 2024-03-31 9997366 frs-bus:Director4 2023-04-01 2024-03-31 9997366 frs-core:CurrentFinancialInstruments 1 2024-03-31 9997366 frs-core:Non-currentFinancialInstruments 1 2024-03-31 9997366 frs-core:Non-currentFinancialInstruments 2 2024-03-31 9997366 frs-core:CurrentFinancialInstruments 3 2024-03-31 9997366 frs-countries:EnglandWales 2023-04-01 2024-03-31 9997366 2022-03-31 9997366 2023-03-31 9997366 2022-04-01 2023-03-31 9997366 frs-core:CurrentFinancialInstruments 2023-03-31 9997366 frs-core:Non-currentFinancialInstruments 2023-03-31 9997366 frs-core:ShareCapital 2023-03-31 9997366 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 9997366 frs-core:CurrentFinancialInstruments 1 2023-03-31 9997366 frs-core:Non-currentFinancialInstruments 1 2023-03-31 9997366 frs-core:Non-currentFinancialInstruments 2 2023-03-31 9997366 frs-core:CurrentFinancialInstruments 3 2023-03-31
Registered number: 9997366
Bluestone Vineyard Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Fry Associates
Chartered Accountants
The Quillets, 4 Netherhampton Road
Harnham
Salisbury
Wiltshire
SP2 8HE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9997366
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 63,328 59,124
63,328 59,124
CURRENT ASSETS
Stocks 5 557,217 439,806
Debtors 6 7,267 6,223
Cash at bank and in hand 11,236 33,727
575,720 479,756
Creditors: Amounts Falling Due Within One Year 7 (50,901 ) (52,320 )
NET CURRENT ASSETS (LIABILITIES) 524,819 427,436
TOTAL ASSETS LESS CURRENT LIABILITIES 588,147 486,560
Creditors: Amounts Falling Due After More Than One Year 8 (564,308 ) (427,485 )
NET ASSETS 23,839 59,075
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 23,739 58,975
SHAREHOLDERS' FUNDS 23,839 59,075
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 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 Pamela McConnell
Director
15/07/2024
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
Bluestone Vineyard Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9997366 . The registered office is Cholderton Farm , Beacon House, Amesbury Road, Cholderton, Salisbury, Wiltshire, SP4 0EW.
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.
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.
2.3. 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 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Office Equipment 20% Reducing Balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
Page 3
Page 4
4. Tangible Assets
Fixed Capital Items Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2023 21,795 100,679 5,055 49,642
Additions - 12,614 - 4,544
As at 31 March 2024 21,795 113,293 5,055 54,186
Depreciation
As at 1 April 2023 6,988 75,605 2,595 33,276
Provided during the period 2,704 6,197 459 3,518
As at 31 March 2024 9,692 81,802 3,054 36,794
Net Book Value
As at 31 March 2024 12,103 31,491 2,001 17,392
As at 1 April 2023 14,807 25,074 2,460 16,366
Office Equipment Total
£ £
Cost
As at 1 April 2023 574 177,745
Additions - 17,158
As at 31 March 2024 574 194,903
Depreciation
As at 1 April 2023 157 118,621
Provided during the period 76 12,954
As at 31 March 2024 233 131,575
Net Book Value
As at 31 March 2024 341 63,328
As at 1 April 2023 417 59,124
5. Stocks
2024 2023
£ £
Stock 557,217 -
Materials - 439,806
557,217 439,806
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,267 6,205
Other debtors (3) - 18
7,267 6,223
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 1
VAT 2,902 2,085
Net wages 2,306 -
Creditors control account 7,658 4,524
Other creditors 2,266 8,696
Company credit card 660 -
Accruals and deferred income 2,400 900
Directors' loan accounts 32,708 36,114
50,901 52,320
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 3,522 5,332
Other loans 184,085 62,000
Inter Farm Current Account 194,562 181,726
Inter Pam Current Account 178,427 178,427
Inter JPMC Acc 3,712 -
564,308 427,485
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5