Acorah Software Products - Accounts Production 15.0.600 false true true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 07017784 Mr D Daws iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07017784 2022-09-30 07017784 2023-09-30 07017784 2022-10-01 2023-09-30 07017784 frs-core:Non-currentFinancialInstruments 2023-09-30 07017784 frs-core:ComputerEquipment 2022-10-01 2023-09-30 07017784 frs-core:FurnitureFittings 2022-10-01 2023-09-30 07017784 frs-core:PlantMachinery 2022-10-01 2023-09-30 07017784 frs-core:ShareCapital 2023-09-30 07017784 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 07017784 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 07017784 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 07017784 frs-bus:SmallEntities 2022-10-01 2023-09-30 07017784 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 07017784 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 07017784 frs-bus:Director1 2022-10-01 2023-09-30 07017784 frs-countries:EnglandWales 2022-10-01 2023-09-30 07017784 2021-09-30 07017784 2022-09-30 07017784 2021-10-01 2022-09-30 07017784 frs-core:Non-currentFinancialInstruments 2022-09-30 07017784 frs-core:ShareCapital 2022-09-30 07017784 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 07017784
Blu Barbering Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 07017784
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,604 5,629
5,604 5,629
CURRENT ASSETS
Stocks 6,000 6,500
Debtors 15,150 -
Cash at bank and in hand 11,310 19,871
32,460 26,371
Creditors: Amounts Falling Due Within One Year (7,650 ) (16,902 )
NET CURRENT ASSETS (LIABILITIES) 24,810 9,469
TOTAL ASSETS LESS CURRENT LIABILITIES 30,414 15,098
Creditors: Amounts Falling Due After More Than One Year (33,346 ) (11,853 )
NET (LIABILITIES)/ASSETS (2,932 ) 3,245
CAPITAL AND RESERVES
Called up share capital 5 1 (1 )
Profit and Loss Account (2,933 ) 3,246
SHAREHOLDERS' FUNDS (2,932) 3,245
Page 1
Page 2
For the year ending 30 September 2023 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.
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 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr D Daws
Director
20 August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Blu Barbering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07017784 . The registered office is 19 Needham Street, Bingham, Nottingham, NG13 8AE.
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.  This may not be appropriate and is dependent on the directors' continuing support.  The director has confirmed that they have no intention of withdrawing that support in the next twelve months.
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:
Plant & Machinery 15% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 25% 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: 3 (2022: 3)
3 3
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4. Tangible Assets
Total
£
Cost
As at 1 October 2022 9,161
Additions 1,093
As at 30 September 2023 10,254
Depreciation
As at 1 October 2022 3,532
Provided during the period 1,118
As at 30 September 2023 4,650
Net Book Value
As at 30 September 2023 5,604
As at 1 October 2022 5,629
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 (1 )
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