Acorah Software Products - Accounts Production 15.0.600 false true true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 12993789 Mr Paul Plant Mrs Linda Plant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12993789 2022-11-30 12993789 2023-11-30 12993789 2022-12-01 2023-11-30 12993789 frs-core:ComputerEquipment 2022-12-01 2023-11-30 12993789 frs-core:FurnitureFittings 2022-12-01 2023-11-30 12993789 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-01 2023-11-30 12993789 frs-core:PlantMachinery 2022-12-01 2023-11-30 12993789 frs-core:ShareCapital 2023-11-30 12993789 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 12993789 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 12993789 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 12993789 frs-bus:SmallEntities 2022-12-01 2023-11-30 12993789 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 12993789 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 12993789 frs-bus:Director1 2022-12-01 2023-11-30 12993789 frs-bus:Director2 2022-12-01 2023-11-30 12993789 frs-countries:EnglandWales 2022-12-01 2023-11-30 12993789 2021-11-30 12993789 2022-11-30 12993789 2021-12-01 2022-11-30 12993789 frs-core:ShareCapital 2022-11-30 12993789 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 12993789
Barleyhops Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12993789
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,554 30,841
26,554 30,841
CURRENT ASSETS
Stocks 4,000 3,500
Debtors 6,794 2,979
Cash at bank and in hand 5,747 7,429
16,541 13,908
Creditors: Amounts Falling Due Within One Year (68,147 ) (66,007 )
NET CURRENT ASSETS (LIABILITIES) (51,606 ) (52,099 )
TOTAL ASSETS LESS CURRENT LIABILITIES (25,052 ) (21,258 )
NET LIABILITIES (25,052 ) (21,258 )
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account (25,054 ) (21,260 )
SHAREHOLDERS' FUNDS (25,052) (21,258)
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For the year ending 30 November 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.
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 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Paul Plant
Director
19/08/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Barleyhops Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12993789 . The registered office is 7 Wellington Close, Congleton, CW12 1TA.
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 which assumes that the company will continue in operational existence for the foreseeable future.
The validity of this assumption depends on the continuing support of the director.
After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being the 12 month period from the date of these accounts.
2.3. 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.
2.4. 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:
Leasehold 10% on reducing balance
Plant & Machinery 20% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
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: 4 (2022: 3)
4 3
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4. Tangible Assets
Total
£
Cost
As at 1 December 2022 42,175
As at 30 November 2023 42,175
Depreciation
As at 1 December 2022 11,334
Provided during the period 4,287
As at 30 November 2023 15,621
Net Book Value
As at 30 November 2023 26,554
As at 1 December 2022 30,841
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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