Acorah Software Products - Accounts Production 15.0.600 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 05483831 Mr Paul Berry Mr James Preece Mr Matthew Preece iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05483831 2022-08-31 05483831 2023-08-31 05483831 2022-09-01 2023-08-31 05483831 frs-core:CurrentFinancialInstruments 2023-08-31 05483831 frs-core:Non-currentFinancialInstruments 2023-08-31 05483831 frs-core:ComputerEquipment 2023-08-31 05483831 frs-core:ComputerEquipment 2022-09-01 2023-08-31 05483831 frs-core:ComputerEquipment 2022-08-31 05483831 frs-core:FurnitureFittings 2022-09-01 2023-08-31 05483831 frs-core:MotorVehicles 2023-08-31 05483831 frs-core:MotorVehicles 2022-09-01 2023-08-31 05483831 frs-core:MotorVehicles 2022-08-31 05483831 frs-core:PlantMachinery 2023-08-31 05483831 frs-core:PlantMachinery 2022-09-01 2023-08-31 05483831 frs-core:PlantMachinery 2022-08-31 05483831 frs-core:ShareCapital 2023-08-31 05483831 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 05483831 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 05483831 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 05483831 frs-bus:SmallEntities 2022-09-01 2023-08-31 05483831 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 05483831 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 05483831 frs-bus:Director1 2022-09-01 2023-08-31 05483831 frs-bus:Director2 2022-09-01 2023-08-31 05483831 frs-bus:Director3 2022-09-01 2023-08-31 05483831 frs-countries:EnglandWales 2022-09-01 2023-08-31 05483831 2021-08-31 05483831 2022-08-31 05483831 2021-09-01 2022-08-31 05483831 frs-core:CurrentFinancialInstruments 2022-08-31 05483831 frs-core:Non-currentFinancialInstruments 2022-08-31 05483831 frs-core:ShareCapital 2022-08-31 05483831 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 05483831
Paul Berry Technical Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05483831
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,972 6,386
27,972 6,386
CURRENT ASSETS
Debtors 5 26,817 26,817
Cash at bank and in hand 25,035 -
51,852 26,817
Creditors: Amounts Falling Due Within One Year 6 (54,103 ) (12,553 )
NET CURRENT ASSETS (LIABILITIES) (2,251 ) 14,264
TOTAL ASSETS LESS CURRENT LIABILITIES 25,721 20,650
Creditors: Amounts Falling Due After More Than One Year 7 (777 ) (777 )
NET ASSETS 24,944 19,873
CAPITAL AND RESERVES
Called up share capital 8 100 -
Profit and Loss Account 24,844 19,873
SHAREHOLDERS' FUNDS 24,944 19,873
Page 1
Page 2
For the year ending 31 August 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 James Preece
Director
Mr Matthew Preece
Director
30th August 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
Paul Berry Technical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05483831 . The registered office is Uint One Phoenix Industrial Estate, Thrupp, Stroud, GL5 2BX.
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:
Plant & Machinery 33% Straight Line
Motor Vehicles 20% Straight Line
Fixtures & Fittings 33% Straight Line
Computer Equipment 33% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 1)
3 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 6,386 - - 6,386
Additions 692 20,394 500 21,586
As at 31 August 2023 7,078 20,394 500 27,972
Net Book Value
As at 31 August 2023 7,078 20,394 500 27,972
As at 1 September 2022 6,386 - - 6,386
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 26,817 26,817
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Page 4
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 46,651 12,553
Taxation and social security 7,452 -
54,103 12,553
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 777 777
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 -
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