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 12972572 Mr Sydney Brown Ms Lisa Crawley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12972572 2023-03-31 12972572 2024-03-31 12972572 2023-04-01 2024-03-31 12972572 frs-core:CurrentFinancialInstruments 2024-03-31 12972572 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 12972572 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 12972572 frs-core:PlantMachinery 2024-03-31 12972572 frs-core:PlantMachinery 2023-04-01 2024-03-31 12972572 frs-core:PlantMachinery 2023-03-31 12972572 frs-core:ShareCapital 2024-03-31 12972572 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 12972572 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12972572 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 12972572 frs-bus:SmallEntities 2023-04-01 2024-03-31 12972572 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12972572 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 12972572 frs-bus:Director1 2023-04-01 2024-03-31 12972572 frs-bus:Director2 2023-04-01 2024-03-31 12972572 frs-countries:EnglandWales 2023-04-01 2024-03-31 12972572 2022-03-31 12972572 2023-03-31 12972572 2022-04-01 2023-03-31 12972572 frs-core:CurrentFinancialInstruments 2023-03-31 12972572 frs-core:ShareCapital 2023-03-31 12972572 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 12972572
Manor House Commercials Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Digi Accounts and Tax Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12972572
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 342,331 271,527
342,331 271,527
CURRENT ASSETS
Debtors 4 3,281 -
Cash at bank and in hand 176 2,174
3,457 2,174
Creditors: Amounts Falling Due Within One Year 5 (355,887 ) (288,572 )
NET CURRENT ASSETS (LIABILITIES) (352,430 ) (286,398 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,099 ) (14,871 )
NET LIABILITIES (10,099 ) (14,871 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (10,199 ) (14,971 )
SHAREHOLDERS' FUNDS (10,099) (14,871)
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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 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 Sydney Brown
Director
Ms Lisa Crawley
Director
21 June 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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 20% reducing balance
1.4. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is intiially recognised at cost, which includes the purchase cost and any directly attributable expenditure.  Subsequently it is measured at fair value at the reporting end date.  Changes in fair value are recognised in profit and loss account.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2023: 2)
2 2
3. Tangible Assets
Investment Properties Plant & Machinery Total
£ £ £
Cost
As at 1 April 2023 271,527 - 271,527
Additions - 77,785 77,785
As at 31 March 2024 271,527 77,785 349,312
Depreciation
As at 1 April 2023 - - -
Provided during the period - 6,981 6,981
As at 31 March 2024 - 6,981 6,981
Net Book Value
As at 31 March 2024 271,527 70,804 342,331
As at 1 April 2023 271,527 - 271,527
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The analysis of the cost or valuation of the above assets is as follows:
Investment Properties Plant & Machinery Total
£ £ £
As at 31 March 2024
At cost - 77,785 77,785
At valuation 271,527 - 271,527
271,527 77,785 349,312
As at 1 April 2023
At cost 271,527 - 271,527
271,527 - 271,527
Investment property comprises a building held for rental purposes.  The fair value of the investment property has been arrived at on the basis of a valutaion carried out by the director at each reporting date.  The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 757 -
Other debtors 2,524 -
3,281 -
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 126 355
VAT - 173
Other creditors 2,804 -
Accruals and deferred income 850 1,650
Directors' loan accounts 352,107 286,394
355,887 288,572
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
7. General Information
Manor House Commercials Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12972572 . The registered office is Design House, Preston Road, Charnock Richard, Lancashire, PR7 5JZ.
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