Acorah Software Products - Accounts Production 15.0.600 false true true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 07864859 Mr Robert Wilding Mrs Lesley Wilding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07864859 2022-11-30 07864859 2023-11-30 07864859 2022-12-01 2023-11-30 07864859 frs-core:CurrentFinancialInstruments 2023-11-30 07864859 frs-core:FurnitureFittings 2023-11-30 07864859 frs-core:FurnitureFittings 2022-12-01 2023-11-30 07864859 frs-core:FurnitureFittings 2022-11-30 07864859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 07864859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 07864859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 07864859 frs-core:MotorVehicles 2023-11-30 07864859 frs-core:MotorVehicles 2022-12-01 2023-11-30 07864859 frs-core:MotorVehicles 2022-11-30 07864859 frs-core:PlantMachinery 2023-11-30 07864859 frs-core:PlantMachinery 2022-12-01 2023-11-30 07864859 frs-core:PlantMachinery 2022-11-30 07864859 frs-core:ShareCapital 2023-11-30 07864859 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07864859 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 07864859 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 07864859 frs-bus:SmallEntities 2022-12-01 2023-11-30 07864859 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 07864859 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 07864859 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30 07864859 frs-bus:OrdinaryShareClass1 2023-11-30 07864859 frs-bus:OrdinaryShareClass2 2022-12-01 2023-11-30 07864859 frs-bus:OrdinaryShareClass2 2023-11-30 07864859 frs-bus:Director1 2022-12-01 2023-11-30 07864859 frs-bus:Director2 2022-12-01 2023-11-30 07864859 frs-countries:EnglandWales 2022-12-01 2023-11-30 07864859 2021-11-30 07864859 2022-11-30 07864859 2021-12-01 2022-11-30 07864859 frs-core:CurrentFinancialInstruments 2022-11-30 07864859 frs-core:ShareCapital 2022-11-30 07864859 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 07864859 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30 07864859 frs-bus:OrdinaryShareClass2 2021-12-01 2022-11-30
Registered number: 07864859
Witham and Blues Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07864859
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 48,149 57,201
48,149 57,201
CURRENT ASSETS
Debtors 5 3,587 12,736
Cash at bank and in hand 3,905 2,999
7,492 15,735
Creditors: Amounts Falling Due Within One Year 6 (139,486 ) (145,246 )
NET CURRENT ASSETS (LIABILITIES) (131,994 ) (129,511 )
TOTAL ASSETS LESS CURRENT LIABILITIES (83,845 ) (72,310 )
NET LIABILITIES (83,845 ) (72,310 )
CAPITAL AND RESERVES
Called up share capital 7 5 5
Profit and Loss Account (83,850 ) (72,315 )
SHAREHOLDERS' FUNDS (83,845) (72,310)
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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
Mrs Lesley Wilding
Director
30 August 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Witham and Blues Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07864859 . The registered office is Main Road, Langrick, Boston, PE22 7AJ.
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 company closed its restaurant business during the previous year.  The accounts have been prepared on a going concern basis as the directors have undertaken to continue to provide financial support to the company for the forseeable future.
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.
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:
Freehold 15% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 2 (2022: 20)
2 20
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 December 2022 63,768 4,146 12,222 128,118 208,254
As at 30 November 2023 63,768 4,146 12,222 128,118 208,254
Depreciation
As at 1 December 2022 48,998 1,863 7,503 92,689 151,053
Provided during the period 2,216 342 1,180 5,314 9,052
As at 30 November 2023 51,214 2,205 8,683 98,003 160,105
Net Book Value
As at 30 November 2023 12,554 1,941 3,539 30,115 48,149
As at 1 December 2022 14,770 2,283 4,719 35,429 57,201
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income - 2,988
Other debtors 3,587 7,774
Corporation tax recoverable - 1,974
3,587 12,736
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 802
VAT 3,983 9,554
Other creditors 36,887 36,887
Accruals and deferred income 1,399 1,400
Directors' loan accounts 97,217 96,603
139,486 145,246
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7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
4 Ordinary Shares of £ 1.000 each 4 4
1 Ordinary A shares of £ 1.000 each 1 1
5 5
8. Related Party Transactions
Other creditors include £36,886 representing a loan from Bob Wildings Limited, a company of which Mr R Wilding is a shareholder and director. 
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