Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 10118361 Mr Christopher Sinclair Christopher Sinclair true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10118361 2023-04-30 10118361 2024-04-30 10118361 2023-05-01 2024-04-30 10118361 frs-core:CurrentFinancialInstruments 2024-04-30 10118361 frs-core:Non-currentFinancialInstruments 2024-04-30 10118361 frs-core:ComputerEquipment 2024-04-30 10118361 frs-core:ComputerEquipment 2023-05-01 2024-04-30 10118361 frs-core:ComputerEquipment 2023-04-30 10118361 frs-core:MotorVehicles 2024-04-30 10118361 frs-core:MotorVehicles 2023-05-01 2024-04-30 10118361 frs-core:MotorVehicles 2023-04-30 10118361 frs-core:PlantMachinery 2024-04-30 10118361 frs-core:PlantMachinery 2023-05-01 2024-04-30 10118361 frs-core:PlantMachinery 2023-04-30 10118361 frs-core:ShareCapital 2024-04-30 10118361 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 10118361 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10118361 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 10118361 frs-bus:SmallEntities 2023-05-01 2024-04-30 10118361 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 10118361 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 10118361 1 2023-05-01 2024-04-30 10118361 frs-bus:Director1 2023-05-01 2024-04-30 10118361 frs-core:CurrentFinancialInstruments 1 2024-04-30 10118361 frs-countries:EnglandWales 2023-05-01 2024-04-30 10118361 2022-04-30 10118361 2023-04-30 10118361 2022-05-01 2023-04-30 10118361 frs-core:CurrentFinancialInstruments 2023-04-30 10118361 frs-core:Non-currentFinancialInstruments 2023-04-30 10118361 frs-core:WithinOneYear 2023-04-30 10118361 frs-core:ShareCapital 2023-04-30 10118361 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 10118361 frs-core:CurrentFinancialInstruments 1 2023-04-30
Registered number: 10118361
JOINERS ARMS BAKEWELL LTD
Unaudited Financial Statements
For The Year Ended 30 April 2024
Cairns Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10118361
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,448 21,021
17,448 21,021
CURRENT ASSETS
Stocks 5 3,975 3,975
Debtors 6 4,000 4,000
Cash at bank and in hand 20,050 28,982
28,025 36,957
Creditors: Amounts Falling Due Within One Year 7 (16,917 ) (21,036 )
NET CURRENT ASSETS (LIABILITIES) 11,108 15,921
TOTAL ASSETS LESS CURRENT LIABILITIES 28,556 36,942
Creditors: Amounts Falling Due After More Than One Year 8 (6,790 ) (21,594 )
NET ASSETS 21,766 15,348
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 21,666 15,248
SHAREHOLDERS' FUNDS 21,766 15,348
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Sinclair
Director
11/09/2024
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
JOINERS ARMS BAKEWELL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10118361 . The registered office is C/O Cairns Accountants, 102 Snape Hill Lane, Dronfield, S18 2GP.
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 stated at cost less depreciation. 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% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 42,228 12,798 1,102 56,128
As at 30 April 2024 42,228 12,798 1,102 56,128
Depreciation
As at 1 May 2023 25,406 8,750 951 35,107
Provided during the period 2,523 1,012 38 3,573
As at 30 April 2024 27,929 9,762 989 38,680
Net Book Value
As at 30 April 2024 14,299 3,036 113 17,448
As at 1 May 2023 16,822 4,048 151 21,021
5. Stocks
2024 2023
£ £
Stock 3,975 3,975
6. Debtors
2024 2023
£ £
Due within one year
Deposits 4,000 4,000
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 936
Trade creditors 3,605 2,922
Bank loans and overdrafts 6,118 9,973
VAT 5,195 6,260
Accruals and deferred income 445 425
Director's loan account 1,554 520
16,917 21,036
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,790 21,594
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 936
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Ultimate Controlling Party
The company's ultimate controlling party is Christopher Sinclair by virtue of his beneficial ownership of 100% of the issued share capital in the company.
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