Acorah Software Products - Accounts Production 14.6.300 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 12893235 Mr Christopher Alan Teale Mr Joseph Waters iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12893235 2022-09-30 12893235 2023-09-30 12893235 2022-10-01 2023-09-30 12893235 frs-core:CurrentFinancialInstruments 2023-09-30 12893235 frs-core:Non-currentFinancialInstruments 2023-09-30 12893235 frs-core:BetweenOneFiveYears 2023-09-30 12893235 frs-core:MotorVehicles 2023-09-30 12893235 frs-core:MotorVehicles 2022-10-01 2023-09-30 12893235 frs-core:MotorVehicles 2022-09-30 12893235 frs-core:PlantMachinery 2023-09-30 12893235 frs-core:PlantMachinery 2022-10-01 2023-09-30 12893235 frs-core:PlantMachinery 2022-09-30 12893235 frs-core:ShareCapital 2023-09-30 12893235 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 12893235 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 12893235 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 12893235 frs-bus:SmallEntities 2022-10-01 2023-09-30 12893235 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 12893235 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 12893235 frs-bus:Director1 2022-10-01 2023-09-30 12893235 frs-bus:Director2 2022-10-01 2023-09-30 12893235 frs-countries:EnglandWales 2022-10-01 2023-09-30 12893235 2021-09-30 12893235 2022-09-30 12893235 2021-10-01 2022-09-30 12893235 frs-core:CurrentFinancialInstruments 2022-09-30 12893235 frs-core:Non-currentFinancialInstruments 2022-09-30 12893235 frs-core:BetweenOneFiveYears 2022-09-30 12893235 frs-core:ShareCapital 2022-09-30 12893235 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 12893235
Select Spraying & Decorating Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
SAS Yorkshire Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12893235
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,237 22,676
17,237 22,676
CURRENT ASSETS
Debtors 5 4,974 7,210
Cash at bank and in hand 11,932 9,892
16,906 17,102
Creditors: Amounts Falling Due Within One Year 6 (11,859 ) (10,744 )
NET CURRENT ASSETS (LIABILITIES) 5,047 6,358
TOTAL ASSETS LESS CURRENT LIABILITIES 22,284 29,034
Creditors: Amounts Falling Due After More Than One Year 7 (10,128 ) (14,207 )
NET ASSETS 12,156 14,827
CAPITAL AND RESERVES
Called up share capital 9 2 (2 )
Profit and Loss Account 12,154 14,829
SHAREHOLDERS' FUNDS 12,156 14,827
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For the year ending 30 September 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 Christopher Alan Teale
Director
09/09/2024
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
Select Spraying & Decorating Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12893235 . The registered office is 67 Syke Lane, Earlsheaton, Dewsbury, WF12 8EU.
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:
Plant & Machinery 20% Reducing Balance Method
Motor Vehicles 20% Straight Line Method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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 years 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
Average number of employees, including directors, during the year was: NIL (2022: )
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2022 5,972 22,598 28,570
As at 30 September 2023 5,972 22,598 28,570
Depreciation
As at 1 October 2022 1,374 4,520 5,894
Provided during the period 920 4,519 5,439
As at 30 September 2023 2,294 9,039 11,333
Net Book Value
As at 30 September 2023 3,678 13,559 17,237
As at 1 October 2022 4,598 18,078 22,676
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 4,974 7,210
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 1
Other creditors 4,857 4,467
Taxation and social security 7,001 6,276
11,859 10,744
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 10,128 14,207
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 10,128 14,207
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 (2 )
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10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 31,000 12,961
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