Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 05305281 Mr Charles Henriques Mrs Briony Henriques iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05305281 2022-12-31 05305281 2023-12-31 05305281 2023-01-01 2023-12-31 05305281 frs-core:CurrentFinancialInstruments 2023-12-31 05305281 frs-core:ComputerEquipment 2023-12-31 05305281 frs-core:ComputerEquipment 2023-01-01 2023-12-31 05305281 frs-core:ComputerEquipment 2022-12-31 05305281 frs-core:ShareCapital 2023-12-31 05305281 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 05305281 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 05305281 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 05305281 frs-bus:SmallEntities 2023-01-01 2023-12-31 05305281 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 05305281 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 05305281 frs-bus:Director1 2023-01-01 2023-12-31 05305281 frs-bus:Director2 2023-01-01 2023-12-31 05305281 frs-countries:EnglandWales 2023-01-01 2023-12-31 05305281 2021-12-31 05305281 2022-12-31 05305281 2022-01-01 2022-12-31 05305281 frs-core:CurrentFinancialInstruments 2022-12-31 05305281 frs-core:ShareCapital 2022-12-31 05305281 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 05305281
BJ Mathams Limited
Financial Statements
For The Year Ended 31 December 2023
Stoneman Storey Ltd
Chartered Management Accountants
76 Churchfields Road
Folkingham
Sleaford
Lincolnshire
NG34 0TR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05305281
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 140 186
140 186
CURRENT ASSETS
Debtors 5 - 270
Cash at Bank & In hand 96,545 75,096
96,545 75,366
Creditors: Amounts Falling Due Within One Year 6 (104,407 ) (95,475 )
NET CURRENT ASSETS (LIABILITIES) (7,862 ) (20,109 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,722 ) (19,923 )
NET LIABILITIES (7,722 ) (19,923 )
CAPITAL AND RESERVES
Called Up Share Capital 7 10 10
Profit and Loss Account (7,732 ) (19,933 )
SHAREHOLDERS' FUNDS (7,722) (19,923)
Page 1
Page 2
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 Briony Henriques
Director
26/08/2024
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
BJ Mathams Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05305281 . The registered office is Bywells House, Witham on the Hill, Bourne, Lincolnshire, PE10 9AP.
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:
Computer Equipment 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 8,106
As at 31 December 2023 8,106
Depreciation
As at 1 January 2023 7,920
Provided during the period 46
As at 31 December 2023 7,966
Net Book Value
As at 31 December 2023 140
As at 1 January 2023 186
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5. Debtors
2023 2022
£ £
Due within one year
Prepayments - 270
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
VAT 1,489 3,882
Accruals 700 630
Directors' loan accounts 102,218 90,963
104,407 95,475
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
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