Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 04600044 Mr Peter Amor Mrs Janet Amor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04600044 2023-01-31 04600044 2024-01-31 04600044 2023-02-01 2024-01-31 04600044 frs-core:CurrentFinancialInstruments 2024-01-31 04600044 frs-core:FurnitureFittings 2024-01-31 04600044 frs-core:FurnitureFittings 2023-02-01 2024-01-31 04600044 frs-core:FurnitureFittings 2023-01-31 04600044 frs-core:MotorVehicles 2024-01-31 04600044 frs-core:MotorVehicles 2023-02-01 2024-01-31 04600044 frs-core:MotorVehicles 2023-01-31 04600044 frs-core:PlantMachinery 2024-01-31 04600044 frs-core:PlantMachinery 2023-02-01 2024-01-31 04600044 frs-core:PlantMachinery 2023-01-31 04600044 frs-core:WithinOneYear 2024-01-31 04600044 frs-core:ShareCapital 2024-01-31 04600044 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 04600044 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 04600044 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 04600044 frs-bus:SmallEntities 2023-02-01 2024-01-31 04600044 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 04600044 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 04600044 frs-bus:Director1 2023-02-01 2024-01-31 04600044 frs-bus:CompanySecretary1 2023-02-01 2024-01-31 04600044 frs-countries:EnglandWales 2023-02-01 2024-01-31 04600044 2022-01-31 04600044 2023-01-31 04600044 2022-02-01 2023-01-31 04600044 frs-core:CurrentFinancialInstruments 2023-01-31 04600044 frs-core:BetweenOneFiveYears 2023-01-31 04600044 frs-core:WithinOneYear 2023-01-31 04600044 frs-core:ShareCapital 2023-01-31 04600044 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 04600044
P. J. Amor Builders Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Charlton Baker - Pewsey office
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04600044
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,301 10,223
8,301 10,223
CURRENT ASSETS
Stocks 5 1,800 2,000
Debtors 6 18,725 2,785
Cash at bank and in hand 19,529 33,166
40,054 37,951
Creditors: Amounts Falling Due Within One Year 7 (27,059 ) (41,907 )
NET CURRENT ASSETS (LIABILITIES) 12,995 (3,956 )
TOTAL ASSETS LESS CURRENT LIABILITIES 21,296 6,267
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,577 ) (1,943 )
NET ASSETS 19,719 4,324
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 19,619 4,224
SHAREHOLDERS' FUNDS 19,719 4,324
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For the year ending 31 January 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 Peter Amor
Director
22/08/2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
P. J. Amor Builders Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04600044 . The registered office is Stable Rise, 86 High Street, Pewsey, Wiltshire, SN9 5AQ.
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 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. 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.
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.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the
contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement
constitutes a financing transaction, where it is recognised at the present value of the future payments
discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
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2.7. 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.
2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount
being estimated where such indicators exist. Where the carrying value exceeds the recoverable
amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at
each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made
of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating
unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that
are largely independent of the cash inflows from other assets or groups of assets.
2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2023 21,893 16,200 2,791 40,884
As at 31 January 2024 21,893 16,200 2,791 40,884
Depreciation
As at 1 February 2023 16,459 12,356 1,846 30,661
Provided during the period 816 961 145 1,922
As at 31 January 2024 17,275 13,317 1,991 32,583
Net Book Value
As at 31 January 2024 4,618 2,883 800 8,301
As at 1 February 2023 5,434 3,844 945 10,223
5. Stocks
2024 2023
£ £
Stock 1,800 2,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 18,081 2,168
Other debtors 644 617
18,725 2,785
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 2,973
Trade creditors 7,120 12,019
Other creditors 8,450 1,634
Taxation and social security 11,489 25,281
27,059 41,907
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 2,973
Later than one year and not later than five years - -
- 2,973
- 2,973
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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