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Registered number: 10399288
Eastburn Fireplaces & Stoves Ltd
Unaudited Financial Statements
For the Period 1 October 2023 to 30 June 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 10399288
30 June 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 3,937
Tangible Assets 5 18,164 25,723
18,164 29,660
CURRENT ASSETS
Stocks - 27,059
Debtors 6 1,009 10,543
Cash at bank and in hand 61,238 107,287
62,247 144,889
Creditors: Amounts Falling Due Within One Year 7 (56,392 ) (31,732 )
NET CURRENT ASSETS (LIABILITIES) 5,855 113,157
TOTAL ASSETS LESS CURRENT LIABILITIES 24,019 142,817
PROVISIONS FOR LIABILITIES
Deferred Taxation - (4,887 )
NET ASSETS 24,019 137,930
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 23,919 137,830
SHAREHOLDERS' FUNDS 24,019 137,930
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For the period ending 30 June 2024 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 Income Statement.
On behalf of the board
Mrs N Jovanovic
Director
05/07/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Eastburn Fireplaces & Stoves Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10399288 . The registered office is Unit 1 Eastburn Mills, Main Road, Eastburn, Keighley, West Yorkshire, BD20 7SJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Turnover is invoiced and recognised on completion of the work undertaken.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
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 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
2.5. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.

2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
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2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2023: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 11,810
Disposals (11,810)
As at 30 June 2024 -
Amortisation
As at 1 October 2023 7,873
Disposals (7,873)
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 -
As at 1 October 2023 3,937
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 7,905 37,198 575 45,678
Additions 433 - - 433
Disposals (8,338 ) - (575 ) (8,913 )
As at 30 June 2024 - 37,198 - 37,198
Depreciation
As at 1 October 2023 4,832 14,842 281 19,955
Provided during the period - 4,192 - 4,192
Disposals (4,832 ) - (281 ) (5,113 )
As at 30 June 2024 - 19,034 - 19,034
Net Book Value
As at 30 June 2024 - 18,164 - 18,164
As at 1 October 2023 3,073 22,356 294 25,723
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6. Debtors
30 June 2024 30 September 2023
£ £
Due within one year
Trade debtors - 9,634
Prepayments and accrued income - 909
Other debtors 1,009 -
1,009 10,543
7. Creditors: Amounts Falling Due Within One Year
30 June 2024 30 September 2023
£ £
Trade creditors - 7,022
Corporation tax - 8,336
Other taxes and social security - 1,696
VAT 3,052 1,021
Accruals and deferred income 1,800 13,189
Directors' loan accounts 51,540 468
56,392 31,732
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
30 June 2024 30 September 2023
£ £
Not later than one year - 8,333
Later than one year and not later than five years - 2,083
- 10,416
9. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £3,065 (2023 - £2,697).
Contributions totalling £nil (2023 - £nil) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
10. Related Party Transactions
During the year, the following dividends were paid to the directors: 
Mr A Jovanovic - £51,500 (2023 - £20,000)
Mrs N Jovanovic - £51,500 (2022 - £20,000)
Included in creditors: amounts falling due within one year, is a directors loan account balance of £51,540 (2023 - £468) owing to Mr A Jovanovic and Mrs N Jovanovic.
The loan is interest free and repayable on demand.
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11. Ultimate Controlling Party
The company is under the control of Mr A Jovanovic and Mrs N Jovanovic, who are interested in 100% of the company's issued share capital.
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