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 03349039 Mr Peter Brumpton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03349039 2023-04-30 03349039 2024-04-30 03349039 2023-05-01 2024-04-30 03349039 frs-core:CurrentFinancialInstruments 2024-04-30 03349039 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 03349039 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03349039 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 03349039 frs-core:MotorVehicles 2024-04-30 03349039 frs-core:MotorVehicles 2023-05-01 2024-04-30 03349039 frs-core:MotorVehicles 2023-04-30 03349039 frs-core:PlantMachinery 2024-04-30 03349039 frs-core:PlantMachinery 2023-05-01 2024-04-30 03349039 frs-core:PlantMachinery 2023-04-30 03349039 frs-core:ShareCapital 2024-04-30 03349039 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 03349039 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03349039 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 03349039 frs-bus:SmallEntities 2023-05-01 2024-04-30 03349039 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 03349039 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 03349039 frs-bus:Director1 2023-05-01 2024-04-30 03349039 frs-countries:EnglandWales 2023-05-01 2024-04-30 03349039 2022-04-30 03349039 2023-04-30 03349039 2022-05-01 2023-04-30 03349039 frs-core:CurrentFinancialInstruments 2023-04-30 03349039 frs-core:ShareCapital 2023-04-30 03349039 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 03349039
P J Brumpton Joinery Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Rebecca Beaton Accountancy Services
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03349039
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,321 3,962
1,321 3,962
CURRENT ASSETS
Stocks 5 390 425
Debtors 6 615 616
Cash at bank and in hand 13,626 19,757
14,631 20,798
Creditors: Amounts Falling Due Within One Year 7 (28,995 ) (32,092 )
NET CURRENT ASSETS (LIABILITIES) (14,364 ) (11,294 )
TOTAL ASSETS LESS CURRENT LIABILITIES (13,043 ) (7,332 )
NET LIABILITIES (13,043 ) (7,332 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (13,045 ) (7,334 )
SHAREHOLDERS' FUNDS (13,043) (7,332)
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 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 Peter Brumpton
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
P J Brumpton Joinery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03349039 . The registered office is LABURNUM COTTAGE, 46 SOUTH VIEW, BROUGHTON, NORTH LINCOLNSHIRE, DN20 0EH.
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 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 0
Plant & Machinery 15% straight line
Motor Vehicles 25% straight line
2.4. 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: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 May 2023 2,915 5,151 10,565 18,631
As at 30 April 2024 2,915 5,151 10,565 18,631
Depreciation
As at 1 May 2023 2,915 5,151 6,603 14,669
Provided during the period - - 2,641 2,641
As at 30 April 2024 2,915 5,151 9,244 17,310
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 April 2024 - - 1,321 1,321
As at 1 May 2023 - - 3,962 3,962
5. Stocks
2024 2023
£ £
Stock 390 425
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 615 616
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 913 1,551
Other creditors 28,082 30,541
28,995 32,092
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4