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 07359498 Mr A Barr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07359498 2023-03-31 07359498 2024-03-31 07359498 2023-04-01 2024-03-31 07359498 frs-core:CurrentFinancialInstruments 2024-03-31 07359498 frs-core:Non-currentFinancialInstruments 2024-03-31 07359498 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-01 2024-03-31 07359498 frs-core:OtherResidualIntangibleAssets 2024-03-31 07359498 frs-core:OtherResidualIntangibleAssets 2023-03-31 07359498 frs-core:ShareCapital 2024-03-31 07359498 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07359498 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07359498 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 07359498 frs-bus:SmallEntities 2023-04-01 2024-03-31 07359498 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07359498 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 07359498 frs-bus:Director1 2023-04-01 2024-03-31 07359498 frs-countries:EnglandWales 2023-04-01 2024-03-31 07359498 2022-03-31 07359498 2023-03-31 07359498 2022-04-01 2023-03-31 07359498 frs-core:CurrentFinancialInstruments 2023-03-31 07359498 frs-core:Non-currentFinancialInstruments 2023-03-31 07359498 frs-core:ShareCapital 2023-03-31 07359498 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 07359498
A N Barr Industries Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07359498
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,207,375 1,207,375
1,207,375 1,207,375
CURRENT ASSETS
Debtors 5 4,955,761 4,576,045
Cash at bank and in hand 11,122 1,825
4,966,883 4,577,870
Creditors: Amounts Falling Due Within One Year 6 (33,340 ) (7,910 )
NET CURRENT ASSETS (LIABILITIES) 4,933,543 4,569,960
TOTAL ASSETS LESS CURRENT LIABILITIES 6,140,918 5,777,335
Creditors: Amounts Falling Due After More Than One Year 7 (2,314,566 ) (2,112,586 )
NET ASSETS 3,826,352 3,664,749
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 3,826,252 3,664,649
SHAREHOLDERS' FUNDS 3,826,352 3,664,749
Page 1
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 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 A Barr
Director
30 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
A N Barr Industries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07359498 . The registered office is Ashford House, Grenadier Road, Exeter, Devon, EX1 3LH.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Fixed asset investments are stated at cost less provision for permanent diminution in vale. The director reviews the investment annually
for impairment.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 April 2023 1,207,375
As at 31 March 2024 1,207,375
Net Book Value
As at 31 March 2024 1,207,375
As at 1 April 2023 1,207,375
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 10,000 10,000
Amounts owed by group undertakings 4,936,561 4,556,845
Amounts owed by associates 9,200 9,200
4,955,761 4,576,045
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 19,503 -
Bank loans and overdrafts 6,210 5,210
Other creditors 2,660 2,700
Amounts owed to group undertakings 4,967 -
33,340 7,910
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 29,202 35,455
Other creditors 2,285,364 2,077,131
2,314,566 2,112,586
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4