Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 01681017 Mr Brian Blackwell Mr John Blackwell Mr John Blackwell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01681017 2022-12-31 01681017 2023-12-31 01681017 2023-01-01 2023-12-31 01681017 frs-core:CurrentFinancialInstruments 2023-12-31 01681017 frs-core:ShareCapital 2023-12-31 01681017 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 01681017 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 01681017 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 01681017 frs-bus:SmallEntities 2023-01-01 2023-12-31 01681017 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 01681017 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 01681017 frs-bus:Director1 2023-01-01 2023-12-31 01681017 frs-bus:Director2 2023-01-01 2023-12-31 01681017 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 01681017 frs-countries:EnglandWales 2023-01-01 2023-12-31 01681017 2021-12-31 01681017 2022-12-31 01681017 2022-01-01 2022-12-31 01681017 frs-core:CurrentFinancialInstruments 2022-12-31 01681017 frs-core:ShareCapital 2022-12-31 01681017 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 01681017
Manor Court Management Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
First Base Accountants
Pavilion 2
Castlecraig Business Park
Stirling
FK7 7SH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01681017
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 12,459 62,913
Investments 5 - 9,000
Cash at bank and in hand 21,745 37,070
34,204 108,983
Creditors: Amounts Falling Due Within One Year 6 (88,676 ) (154,024 )
NET CURRENT ASSETS (LIABILITIES) (54,472 ) (45,041 )
TOTAL ASSETS LESS CURRENT LIABILITIES (54,472 ) (45,041 )
NET LIABILITIES (54,472 ) (45,041 )
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account (55,472 ) (46,041 )
SHAREHOLDERS' FUNDS (54,472) (45,041)
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Page 2
For the year ending 31 December 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 Brian Blackwell
Director
15/02/2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Manor Court Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01681017 . The registered office is Manor Court Moretonhampstead, North Bovey, Newton Abbot, Devon, TQ13 8RF.
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. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
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4. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 255
VAT 9,418 12,414
Directors' loan accounts 13 13
Amounts owed by Manor Court (Moretonhamstead Ltd) 3,028 50,231
12,459 62,913
5. Current Asset Investments
2023 2022
£ £
Short term deposits - 9,000
- 9,000
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) 60,320
Corporation tax 40 40
Accruals and deferred income 1,170 1,170
Amounts owed to BSB Limited 81,592 81,592
Sinking fund 5,875 10,902
88,676 154,024
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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