Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 04590690 Mr John Harris Mr Edward Buchanan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04590690 2022-11-30 04590690 2023-11-30 04590690 2022-12-01 2023-11-30 04590690 frs-core:CurrentFinancialInstruments 2023-11-30 04590690 frs-core:Non-currentFinancialInstruments 2023-11-30 04590690 frs-core:ComputerEquipment 2023-11-30 04590690 frs-core:ComputerEquipment 2022-12-01 2023-11-30 04590690 frs-core:ComputerEquipment 2022-11-30 04590690 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 04590690 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 04590690 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 04590690 frs-core:MotorVehicles 2023-11-30 04590690 frs-core:MotorVehicles 2022-12-01 2023-11-30 04590690 frs-core:MotorVehicles 2022-11-30 04590690 frs-core:PlantMachinery 2023-11-30 04590690 frs-core:PlantMachinery 2022-12-01 2023-11-30 04590690 frs-core:PlantMachinery 2022-11-30 04590690 frs-core:ShareCapital 2023-11-30 04590690 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 04590690 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 04590690 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 04590690 frs-bus:SmallEntities 2022-12-01 2023-11-30 04590690 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 04590690 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 04590690 frs-bus:Director1 2022-12-01 2023-11-30 04590690 frs-bus:Director2 2022-12-01 2023-11-30 04590690 frs-countries:EnglandWales 2022-12-01 2023-11-30 04590690 2021-11-30 04590690 2022-11-30 04590690 2021-12-01 2022-11-30 04590690 frs-core:CurrentFinancialInstruments 2022-11-30 04590690 frs-core:Non-currentFinancialInstruments 2022-11-30 04590690 frs-core:ShareCapital 2022-11-30 04590690 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 04590690
Academy Marquees Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04590690
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 396,026 451,560
396,026 451,560
CURRENT ASSETS
Debtors 5 83,952 51,505
Cash at bank and in hand 108,220 145,580
192,172 197,085
Creditors: Amounts Falling Due Within One Year 6 (246,146 ) (194,966 )
NET CURRENT ASSETS (LIABILITIES) (53,974 ) 2,119
TOTAL ASSETS LESS CURRENT LIABILITIES 342,052 453,679
Creditors: Amounts Falling Due After More Than One Year 7 (58,447 ) (132,669 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (82,045 ) (51,045 )
NET ASSETS 201,560 269,965
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 201,460 269,865
SHAREHOLDERS' FUNDS 201,560 269,965
Page 1
Page 2
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.
On behalf of the board
Mr John Harris
Director
30 August 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Academy Marquees Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04590690 . The registered office is Unit 1 Brockbridge Dairy, Bradshott Lane, Blackmoor, Hants, England, GU33 6DD.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
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:
Buildings 25% on reducing balance
Plant and equipment 20% on reducing balance
Motor vehicles 25% on reducing balance
Office equipment 25% on 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. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
Page 3
Page 4
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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 asset reflects 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year 25 (2022: 8)
25 8
4. Tangible Assets
Land & Property
Buildings Plant and equipment Motor vehicles Office equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 6,625 1,181,549 132,217 24,981 1,345,372
Additions - 40,218 - - 40,218
As at 30 November 2023 6,625 1,221,767 132,217 24,981 1,385,590
Depreciation
As at 1 December 2022 99 767,223 104,994 21,496 893,812
Provided during the period 1,631 86,444 6,806 871 95,752
As at 30 November 2023 1,730 853,667 111,800 22,367 989,564
Net Book Value
As at 30 November 2023 4,895 368,100 20,417 2,614 396,026
As at 1 December 2022 6,526 414,326 27,223 3,485 451,560
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 65,588 8,837
Amounts owed by participating interests 1,391 1,391
Other debtors 16,973 41,277
83,952 51,505
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 18,977 20,030
Trade creditors 31,267 97,180
Bank loans and overdrafts 131,976 53,029
Other creditors 41,483 23,099
Taxation and social security 22,443 1,628
246,146 194,966
Page 5
Page 6
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 28,425 45,259
Bank loans 30,022 87,410
58,447 132,669
8. Related Party Transactions
The total amount owed from the associated company at the year end is £1,391 (2022 : £1,391)
Page 6