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 08288242 Mr Peter Coleridge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08288242 2022-12-31 08288242 2023-12-31 08288242 2023-01-01 2023-12-31 08288242 frs-core:CurrentFinancialInstruments 2023-12-31 08288242 frs-core:ComputerEquipment 2023-12-31 08288242 frs-core:ComputerEquipment 2023-01-01 2023-12-31 08288242 frs-core:ComputerEquipment 2022-12-31 08288242 frs-core:ShareCapital 2023-12-31 08288242 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08288242 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08288242 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 08288242 frs-bus:SmallEntities 2023-01-01 2023-12-31 08288242 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08288242 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 08288242 frs-bus:Director1 2023-01-01 2023-12-31 08288242 frs-core:CurrentFinancialInstruments 1 2023-12-31 08288242 frs-countries:EnglandWales 2023-01-01 2023-12-31 08288242 2021-12-31 08288242 2022-12-31 08288242 2022-01-01 2022-12-31 08288242 frs-core:CurrentFinancialInstruments 2022-12-31 08288242 frs-core:ShareCapital 2022-12-31 08288242 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 08288242 frs-core:CurrentFinancialInstruments 1 2022-12-31
Registered number: 08288242
PB & C Enterprises Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Richard Riley & Associates Ltd
Unit 37d Monument Park
Chalgrove
Oxford
Oxfordshire
OX44 7RW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08288242
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 (71 ) (71 )
(71 ) (71 )
CURRENT ASSETS
Debtors 5 20,362 20,362
Cash at bank and in hand 182,395 188,845
202,757 209,207
Creditors: Amounts Falling Due Within One Year 6 (33,636 ) (34,611 )
NET CURRENT ASSETS (LIABILITIES) 169,121 174,596
TOTAL ASSETS LESS CURRENT LIABILITIES 169,050 174,525
NET ASSETS 169,050 174,525
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 168,850 174,325
SHAREHOLDERS' FUNDS 169,050 174,525
Page 1
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 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 Coleridge
Director
1st October 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
PB & C Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08288242 . The registered office is PO BOX, 51, Oxford, Oxfordshire, OX44 7YG.
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:
Computer Equipment 33% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:0 NIL (2022: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 3,253
As at 31 December 2023 3,253
Depreciation
As at 1 January 2023 3,324
As at 31 December 2023 3,324
Net Book Value
As at 31 December 2023 (71 )
As at 1 January 2023 (71 )
5. Debtors
2023 2022
£ £
Due within one year
Amounts owed by other participating interests 20,362 20,362
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 24 999
Other creditors (1) 23,112 23,112
Director's loan account 10,500 10,500
33,636 34,611
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
Page 4