Acorah Software Products - Accounts Production 15.0.600 false true true 31 December 2022 1 January 2022 false 12 September 2024 1 January 2023 31 December 2023 31 December 2023 06766482 Mr Bruce Dallow Mr Mark Groombridge Mr Harvey Abernethie Mr Gavin Dallow Leyden Hatch Property Trust true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06766482 2022-12-31 06766482 2023-12-31 06766482 2023-01-01 2023-12-31 06766482 frs-core:CurrentFinancialInstruments 2023-12-31 06766482 frs-core:ComputerEquipment 2023-12-31 06766482 frs-core:ComputerEquipment 2023-01-01 2023-12-31 06766482 frs-core:ComputerEquipment 2022-12-31 06766482 frs-core:FurnitureFittings 2023-12-31 06766482 frs-core:FurnitureFittings 2023-01-01 2023-12-31 06766482 frs-core:FurnitureFittings 2022-12-31 06766482 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 06766482 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06766482 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 06766482 frs-core:PlantMachinery 2023-12-31 06766482 frs-core:PlantMachinery 2023-01-01 2023-12-31 06766482 frs-core:PlantMachinery 2022-12-31 06766482 frs-core:ShareCapital 2023-12-31 06766482 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 06766482 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06766482 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 06766482 frs-bus:SmallEntities 2023-01-01 2023-12-31 06766482 frs-bus:Audited 2023-01-01 2023-12-31 06766482 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 06766482 1 2023-01-01 2023-12-31 06766482 frs-bus:Director1 2023-01-01 2023-12-31 06766482 frs-bus:Director2 2023-01-01 2023-12-31 06766482 frs-bus:Director3 2023-01-01 2023-12-31 06766482 frs-bus:Director4 2023-01-01 2023-12-31 06766482 frs-countries:EnglandWales 2023-01-01 2023-12-31 06766482 2021-12-31 06766482 2022-12-31 06766482 2022-01-01 2022-12-31 06766482 frs-core:CurrentFinancialInstruments 2022-12-31 06766482 frs-core:ShareCapital 2022-12-31 06766482 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 06766482
Intergrand UK Limited
Financial Statements
For The Year Ended 31 December 2023
mca Banbury Ltd
4 - 6 The Wharf Centre
Wharf Street
Warwick
Warwickshire
CV34 5LB
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06766482
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 50,087 69,306
50,087 69,306
CURRENT ASSETS
Stocks 5 93,875 88,779
Debtors 6 54,966 43,179
Cash at bank and in hand 47,514 66,964
196,355 198,922
Creditors: Amounts Falling Due Within One Year 7 (196,594 ) (234,150 )
NET CURRENT ASSETS (LIABILITIES) (239 ) (35,228 )
TOTAL ASSETS LESS CURRENT LIABILITIES 49,848 34,078
NET ASSETS 49,848 34,078
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 49,846 34,076
SHAREHOLDERS' FUNDS 49,848 34,078
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 Mark Groombridge
Director
21/08/2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Intergrand UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06766482 . The registered office is 65 Wellington Street, Stapleford, Nottingham, NG9 7BE.
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. 
Intergrand UK limited is a member of a public benefit group.
These financial statements are prepared in Sterling, which is the functional currency of the company. All the monetary amounts are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Freehold 20% Straight Line
Plant & Machinery 20/25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 33% Straight Line
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.
2.6. Financial Instruments
 The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.
Basic financial assets and liabilities that are payable or receivable within one year, typically trade payables or receivables; are measured, initially and subsequently, at the undiscounted amount of cash or other consideration, expected to be paid or received monetary amounts are rounded to the nearest £.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 4)
5 4
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 31,083 59,606 22,647 1,728 115,064
Additions - 8,532 - - 8,532
Transfers - 24,375 (13,805 ) (1,728 ) 8,842
As at 31 December 2023 31,083 92,513 8,842 - 132,438
Depreciation
As at 1 January 2023 8,294 27,793 8,842 829 45,758
Provided during the period 6,216 21,535 - - 27,751
Transfers - 9,671 - (829 ) 8,842
As at 31 December 2023 14,510 58,999 8,842 - 82,351
Net Book Value
As at 31 December 2023 16,573 33,514 - - 50,087
As at 1 January 2023 22,789 31,813 13,805 899 69,306
5. Stocks
2023 2022
£ £
Stock 93,875 88,779
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 54,344 43,179
Prepayments and accrued income 622 -
54,966 43,179
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 58,463 60,421
Bank loans and overdrafts 90,000 130,000
VAT 13,472 11,172
Other creditors 22,301 19,456
Accruals and deferred income 12,358 13,101
196,594 234,150
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Page 4
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
Average number employees- Companies The company has taken advantage of the exemption available under FRS 102 section 33 'Related Party Disclosures' not to disclose details of its transactions with related parties. The exemption is available as the transactions are with other members of the group.
10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
11. Ultimate Controlling Party
The company's ultimate controlling party is Leyden Hatch Property Trust a charity registered in England with charity number 1061217, and address 65 Wellington Street, Stapleford, Nottingham, England, NG9 7BE
12. Audit Information
The auditors report on the account of Intergrand UK Limited for the year ended 31 December 2023 was unqualified
The auditor's report was signed by Martin Cox (Senior Statutory Auditor) for and on behalf of mca Banbury Ltd , Statutory Auditor
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