Acorah Software Products - Accounts Production 15.0.600 false true 24 June 2023 25 June 2022 false 25 June 2023 24 June 2024 24 June 2024 01219796 D J Bowles C S Howe S Mesri C E Miller R J Paterson C S Howe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01219796 2023-06-24 01219796 2024-06-24 01219796 2023-06-25 2024-06-24 01219796 frs-core:CurrentFinancialInstruments 2024-06-24 01219796 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-24 01219796 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-24 01219796 frs-core:CapitalRedemptionReserve 2024-06-24 01219796 frs-core:ShareCapital 2024-06-24 01219796 frs-core:RetainedEarningsAccumulatedLosses 2024-06-24 01219796 frs-bus:PrivateLimitedCompanyLtd 2023-06-25 2024-06-24 01219796 frs-bus:FilletedAccounts 2023-06-25 2024-06-24 01219796 frs-bus:SmallEntities 2023-06-25 2024-06-24 01219796 frs-bus:AuditExempt-NoAccountantsReport 2023-06-25 2024-06-24 01219796 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-25 2024-06-24 01219796 frs-bus:Director1 2023-06-25 2024-06-24 01219796 frs-bus:Director2 2023-06-25 2024-06-24 01219796 frs-bus:Director3 2023-06-25 2024-06-24 01219796 frs-bus:Director4 2023-06-25 2024-06-24 01219796 frs-bus:Director5 2023-06-25 2024-06-24 01219796 frs-bus:CompanySecretary1 2023-06-25 2024-06-24 01219796 frs-countries:EnglandWales 2023-06-25 2024-06-24 01219796 2022-06-24 01219796 2023-06-24 01219796 2022-06-25 2023-06-24 01219796 frs-core:CurrentFinancialInstruments 2023-06-24 01219796 frs-core:CapitalRedemptionReserve 2023-06-24 01219796 frs-core:ShareCapital 2023-06-24 01219796 frs-core:RetainedEarningsAccumulatedLosses 2023-06-24
Registered number: 01219796
Bearwood Court (Maintenance) Limited
Unaudited Financial Statements
For The Year Ended 24 June 2024
Grant-Jones Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01219796
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 230 230
230 230
CURRENT ASSETS
Debtors 5 5,797 6,398
Cash at bank and in hand 55,181 52,500
60,978 58,898
Creditors: Amounts Falling Due Within One Year 6 (954 ) (959 )
NET CURRENT ASSETS (LIABILITIES) 60,024 57,939
TOTAL ASSETS LESS CURRENT LIABILITIES 60,254 58,169
NET ASSETS 60,254 58,169
CAPITAL AND RESERVES
Called up share capital 7 24 24
Capital redemption reserve 2 2
Profit and Loss Account 60,228 58,143
SHAREHOLDERS' FUNDS 60,254 58,169
Page 1
Page 2
For the year ending 24 June 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
R J Paterson
Director
13th September 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
Bearwood Court (Maintenance) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01219796 . The registered office is 2 Bearwood Gardens, Fleet, Hampshire, GU51 3QU.
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 represents maintenance charges receivable in respect of communal expenditure in the ordinary course of business, together with ground rent and other miscellaneous income. Value Added Tax is not charged thereon.

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 on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
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4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 25 June 2023 230
As at 24 June 2024 230
Net Book Value
As at 24 June 2024 230
As at 25 June 2023 230
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 770 1,815
Prepayments and accrued income 5,027 4,583
5,797 6,398
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 138 -
Accruals and deferred income 816 959
954 959
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 24 24
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