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 12573536 Mrs Sadie Moxon Mr Dominic Moxon Mr D H Moxon and Mrs S R Moxon true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12573536 2023-04-30 12573536 2024-04-30 12573536 2023-05-01 2024-04-30 12573536 frs-core:CurrentFinancialInstruments 2024-04-30 12573536 frs-core:Non-currentFinancialInstruments 2024-04-30 12573536 frs-core:ShareCapital 2024-04-30 12573536 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 12573536 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 12573536 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 12573536 frs-bus:SmallEntities 2023-05-01 2024-04-30 12573536 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 12573536 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 12573536 1 2023-05-01 2024-04-30 12573536 frs-bus:Director1 2023-05-01 2024-04-30 12573536 frs-bus:Director2 2023-05-01 2024-04-30 12573536 frs-countries:EnglandWales 2023-05-01 2024-04-30 12573536 2022-04-30 12573536 2023-04-30 12573536 2022-05-01 2023-04-30 12573536 frs-core:CurrentFinancialInstruments 2023-04-30 12573536 frs-core:Non-currentFinancialInstruments 2023-04-30 12573536 frs-core:ShareCapital 2023-04-30 12573536 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 12573536
Moxon Nightingale Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Calculated Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12573536
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 119,047 119,047
119,047 119,047
CURRENT ASSETS
Debtors 5 259 182
Investments 6 22,032 22,032
Cash at bank and in hand 3,937 1,988
26,228 24,202
Creditors: Amounts Falling Due Within One Year 7 (97 ) (70 )
NET CURRENT ASSETS (LIABILITIES) 26,131 24,132
TOTAL ASSETS LESS CURRENT LIABILITIES 145,178 143,179
Creditors: Amounts Falling Due After More Than One Year 8 (154,988 ) (151,965 )
NET LIABILITIES (9,810 ) (8,786 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (9,812 ) (8,788 )
SHAREHOLDERS' FUNDS (9,810) (8,786)
Page 1
Page 2
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 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 Dominic Moxon
Director
13/09/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Moxon Nightingale Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12573536 . The registered office is 14 Nightingale Lane, Flitwick, Bedford, MK45 1GQ.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Investment Property
2024
£
Fair Value
As at 1 May 2023 and 30 April 2024 119,047
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 259 182
6. Current Asset Investments
2024 2023
£ £
Short term deposits 22,032 22,032
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 97 70
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 82,978 82,973
Directors loan account 72,010 68,992
154,988 151,965
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
The directors have provided the company with an unsecured loan. The balance at the year end was £72,010 (2023 £68,992). 
This loan is unsecured, there are no fixed repayment terms and there is no interest charged.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr D H Moxon and Mrs S R Moxon by virtue of their ownership of 100% of the issued share capital in the company.
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