Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 11513129 Mr Daniel Waller Mrs Mary Waller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11513129 2023-03-31 11513129 2024-03-31 11513129 2023-04-01 2024-03-31 11513129 frs-core:CurrentFinancialInstruments 2024-03-31 11513129 frs-core:Non-currentFinancialInstruments 2024-03-31 11513129 frs-core:ComputerEquipment 2024-03-31 11513129 frs-core:ComputerEquipment 2023-04-01 2024-03-31 11513129 frs-core:ComputerEquipment 2023-03-31 11513129 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 11513129 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 11513129 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 11513129 frs-core:MotorVehicles 2024-03-31 11513129 frs-core:MotorVehicles 2023-04-01 2024-03-31 11513129 frs-core:MotorVehicles 2023-03-31 11513129 frs-core:PlantMachinery 2024-03-31 11513129 frs-core:PlantMachinery 2023-04-01 2024-03-31 11513129 frs-core:PlantMachinery 2023-03-31 11513129 frs-core:ShareCapital 2024-03-31 11513129 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11513129 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11513129 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 11513129 frs-bus:SmallEntities 2023-04-01 2024-03-31 11513129 frs-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 11513129 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 11513129 frs-bus:Director1 2023-04-01 2024-03-31 11513129 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 11513129 frs-countries:EnglandWales 2023-04-01 2024-03-31 11513129 2022-03-31 11513129 2023-03-31 11513129 2022-04-01 2023-03-31 11513129 frs-core:CurrentFinancialInstruments 2023-03-31 11513129 frs-core:Non-currentFinancialInstruments 2023-03-31 11513129 frs-core:ShareCapital 2023-03-31 11513129 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 11513129
Holts Abattoir Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
29/08/2024
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Page 1
Page 2
Balance Sheet
Registered number: 11513129
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,727 29,953
27,727 29,953
CURRENT ASSETS
Debtors 5 25,138 13,899
Cash at bank and in hand 61,065 110,063
86,203 123,962
Creditors: Amounts Falling Due Within One Year 6 (46,616 ) (43,425 )
NET CURRENT ASSETS (LIABILITIES) 39,587 80,537
TOTAL ASSETS LESS CURRENT LIABILITIES 67,314 110,490
Creditors: Amounts Falling Due After More Than One Year 7 - (4,905 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,377 ) (7,488 )
NET ASSETS 60,937 98,097
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 60,837 97,997
SHAREHOLDERS' FUNDS 60,937 98,097
Page 2
Page 3
For the year ending 31 March 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 Daniel Waller
Director
29/08/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Holts Abattoir Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11513129 . The registered office is 1st & 2nd Floor, 2 West Street, Ware, Hertfordshire, SG12 9EE.
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.

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:
Leasehold 25% Reducing balance
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 33% Reducing balance
2.4. 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 year 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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 4
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 11,938 6,634 33,745 317 52,634
Additions - 7,080 - - 7,080
Disposals - - - (317 ) (317 )
As at 31 March 2024 11,938 13,714 33,745 - 59,397
Depreciation
As at 1 April 2023 6,622 2,977 12,829 253 22,681
Provided during the period 1,329 2,684 5,229 21 9,263
Disposals - - - (274 ) (274 )
As at 31 March 2024 7,951 5,661 18,058 - 31,670
Net Book Value
As at 31 March 2024 3,987 8,053 15,687 - 27,727
As at 1 April 2023 5,316 3,657 20,916 64 29,953
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 25,138 13,899
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 4,674 5,000
Corporation tax 23,919 22,088
Other taxes and social security 231 564
VAT 6,729 10,703
Net wages 2,170 2,863
Accruals and deferred income 2,607 688
Director's loan account 6,286 1,519
46,616 43,425
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 4,905
Page 5
Page 6
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6