Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 08147974 Mr K H Gott Miss J Hutchinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08147974 2023-03-31 08147974 2024-03-31 08147974 2023-04-01 2024-03-31 08147974 frs-core:CurrentFinancialInstruments 2024-03-31 08147974 frs-core:Non-currentFinancialInstruments 2024-03-31 08147974 frs-core:FurnitureFittings 2024-03-31 08147974 frs-core:FurnitureFittings 2023-04-01 2024-03-31 08147974 frs-core:FurnitureFittings 2023-03-31 08147974 frs-core:NetGoodwill 2024-03-31 08147974 frs-core:NetGoodwill 2023-04-01 2024-03-31 08147974 frs-core:NetGoodwill 2023-03-31 08147974 frs-core:MotorVehicles 2024-03-31 08147974 frs-core:MotorVehicles 2023-04-01 2024-03-31 08147974 frs-core:MotorVehicles 2023-03-31 08147974 frs-core:PlantMachinery 2024-03-31 08147974 frs-core:PlantMachinery 2023-04-01 2024-03-31 08147974 frs-core:PlantMachinery 2023-03-31 08147974 frs-core:ShareCapital 2024-03-31 08147974 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08147974 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08147974 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 08147974 frs-bus:SmallEntities 2023-04-01 2024-03-31 08147974 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08147974 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 08147974 frs-bus:Director1 2023-04-01 2024-03-31 08147974 frs-bus:Director1 2023-03-31 08147974 frs-bus:Director1 2024-03-31 08147974 frs-bus:Director2 2023-04-01 2024-03-31 08147974 frs-bus:Director2 2023-03-31 08147974 frs-bus:Director2 2024-03-31 08147974 frs-countries:EnglandWales 2023-04-01 2024-03-31 08147974 2022-03-31 08147974 2023-03-31 08147974 2022-04-01 2023-03-31 08147974 frs-core:CurrentFinancialInstruments 2023-03-31 08147974 frs-core:Non-currentFinancialInstruments 2023-03-31 08147974 frs-core:ShareCapital 2023-03-31 08147974 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 08147974
J N Shuttleworth (Eastburn) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08147974
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 8,227 9,350
8,227 9,350
CURRENT ASSETS
Stocks 400 400
Debtors 6 26,256 19,967
26,656 20,367
Creditors: Amounts Falling Due Within One Year 7 (21,770 ) (19,601 )
NET CURRENT ASSETS (LIABILITIES) 4,886 766
TOTAL ASSETS LESS CURRENT LIABILITIES 13,113 10,116
Creditors: Amounts Falling Due After More Than One Year 8 (2,917 ) (5,417 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,563 ) (1,777 )
NET ASSETS 8,633 2,922
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 8,533 2,822
SHAREHOLDERS' FUNDS 8,633 2,922
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Page 2
For the year ending 31 March 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 K H Gott
Director
20/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J N Shuttleworth (Eastburn) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08147974 . The registered office is First Floor, Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QF.
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 for goods supplied and services rendered, net of discounts and Value Added Tax.

Turnover is invoiced and recognised on completion of the work undertaken.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.5. 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.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 20,000
As at 31 March 2024 20,000
Amortisation
As at 1 April 2023 20,000
As at 31 March 2024 20,000
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2023 15,916 10,000 542 26,458
Additions 329 - - 329
As at 31 March 2024 16,245 10,000 542 26,787
Depreciation
As at 1 April 2023 12,802 3,859 447 17,108
Provided during the period 517 921 14 1,452
As at 31 March 2024 13,319 4,780 461 18,560
Net Book Value
As at 31 March 2024 2,926 5,220 81 8,227
As at 1 April 2023 3,114 6,141 95 9,350
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,778 9,300
Prepayments and accrued income 1,586 1,358
Other debtors 1,362 1,362
VAT 590 -
Other taxes and social security 7,071 -
Directors' loan accounts 6,869 7,947
26,256 19,967
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,192 212
Bank loans and overdrafts 12,780 14,904
Corporation tax 3,898 1,176
Other taxes and social security - 84
VAT - 925
Accruals and deferred income 1,900 2,300
21,770 19,601
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,917 5,417
9. Directors Advances, Credits and Guarantees
Included within other debtors are the following loans to the directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Kevin Gott 3,973 - (539 ) - 3,434
Miss Judith Hutchinson 3,974 - (539 ) - 3,435
The above loans are interest free and repayable on demand.
10. Related Party Transactions
During the year, dividends of £10,000 (2023 - £4,000) were paid to the directors.
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