Acorah Software Products - Accounts Production 14.6.300 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 05456686 Mr John Spurrier Mr Martin Bull Mr Simon Spurrier iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05456686 2023-03-31 05456686 2024-03-31 05456686 2023-04-01 2024-03-31 05456686 frs-core:CurrentFinancialInstruments 2024-03-31 05456686 frs-core:ComputerEquipment 2024-03-31 05456686 frs-core:ComputerEquipment 2023-04-01 2024-03-31 05456686 frs-core:ComputerEquipment 2023-03-31 05456686 frs-core:FurnitureFittings 2024-03-31 05456686 frs-core:FurnitureFittings 2023-04-01 2024-03-31 05456686 frs-core:FurnitureFittings 2023-03-31 05456686 frs-core:PlantMachinery 2024-03-31 05456686 frs-core:PlantMachinery 2023-04-01 2024-03-31 05456686 frs-core:PlantMachinery 2023-03-31 05456686 frs-core:ShareCapital 2024-03-31 05456686 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05456686 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05456686 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05456686 frs-bus:SmallEntities 2023-04-01 2024-03-31 05456686 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05456686 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05456686 frs-bus:Director1 2023-04-01 2024-03-31 05456686 frs-bus:Director2 2023-04-01 2024-03-31 05456686 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 05456686 frs-countries:EnglandWales 2023-04-01 2024-03-31 05456686 2022-03-31 05456686 2023-03-31 05456686 2022-04-01 2023-03-31 05456686 frs-core:CurrentFinancialInstruments 2023-03-31 05456686 frs-core:ShareCapital 2023-03-31 05456686 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 05456686
Spurline Engineering Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Mr John Spurrier
Mr Martin Bull
Secretary Mr Simon Spurrier
Company Number 05456686
Registered Office Wayside
Stockton Road
Bapton
Warminster
BA12 0SA
Accountants Town & Forest
Chartered Accountants & Statutory Auditors
First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Page 1
Page 2
Balance Sheet
Registered number: 05456686
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,416 29,899
34,416 29,899
CURRENT ASSETS
Debtors 5 11,580 14,430
Cash at bank and in hand 29,907 35,803
41,487 50,233
Creditors: Amounts Falling Due Within One Year 6 (24,072 ) (46,370 )
NET CURRENT ASSETS (LIABILITIES) 17,415 3,863
TOTAL ASSETS LESS CURRENT LIABILITIES 51,831 33,762
NET ASSETS 51,831 33,762
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 51,829 33,760
SHAREHOLDERS' FUNDS 51,831 33,762
Page 2
Page 3
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 John Spurrier
Director
11 September 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Spurline Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05456686 . The registered office is Wayside, Stockton Road, Bapton, Warminster, BA12 0SA.
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 presentation currency of the financial statements is the Pound Sterling (£).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 30% on reducing balance
2.4. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Trade debtors
Trade debtors are carried at original net invoice amount less an estimate for doubtful debtors. Bad debts are written off when identified. Specific provisions are made against debts whose recovery is considered doubtful.
2.6. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 78,391 1,184 1,668 81,243
Additions 10,145 - - 10,145
As at 31 March 2024 88,536 1,184 1,668 91,388
Depreciation
As at 1 April 2023 49,416 923 1,005 51,344
Provided during the period 5,390 39 199 5,628
As at 31 March 2024 54,806 962 1,204 56,972
Net Book Value
As at 31 March 2024 33,730 222 464 34,416
As at 1 April 2023 28,975 261 663 29,899
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 11,580 14,430
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 17 84
Corporation tax 16,281 12,934
VAT 5,517 4,740
Accruals and deferred income 1,566 1,405
Directors' loan accounts 691 27,207
24,072 46,370
Page 5