Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 09944225 Mrs Angela Uren iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09944225 2023-01-31 09944225 2024-01-31 09944225 2023-02-01 2024-01-31 09944225 frs-core:CurrentFinancialInstruments 2024-01-31 09944225 frs-core:Non-currentFinancialInstruments 2024-01-31 09944225 frs-core:ComputerEquipment 2024-01-31 09944225 frs-core:ComputerEquipment 2023-02-01 2024-01-31 09944225 frs-core:ComputerEquipment 2023-01-31 09944225 frs-core:FurnitureFittings 2024-01-31 09944225 frs-core:FurnitureFittings 2023-02-01 2024-01-31 09944225 frs-core:FurnitureFittings 2023-01-31 09944225 frs-core:MotorVehicles 2024-01-31 09944225 frs-core:MotorVehicles 2023-02-01 2024-01-31 09944225 frs-core:MotorVehicles 2023-01-31 09944225 frs-core:PlantMachinery 2024-01-31 09944225 frs-core:PlantMachinery 2023-02-01 2024-01-31 09944225 frs-core:PlantMachinery 2023-01-31 09944225 frs-core:ShareCapital 2024-01-31 09944225 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 09944225 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09944225 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 09944225 frs-bus:SmallEntities 2023-02-01 2024-01-31 09944225 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09944225 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 09944225 frs-bus:Director1 2023-02-01 2024-01-31 09944225 frs-countries:EnglandWales 2023-02-01 2024-01-31 09944225 2022-01-31 09944225 2023-01-31 09944225 2022-02-01 2023-01-31 09944225 frs-core:CurrentFinancialInstruments 2023-01-31 09944225 frs-core:Non-currentFinancialInstruments 2023-01-31 09944225 frs-core:ShareCapital 2023-01-31 09944225 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 09944225
Angjay Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
RS Hospitality Solutions
Clifford Court
Cooper Way
Carlisle
Cumbria
CA3 0JG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09944225
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,419 38,475
30,419 38,475
CURRENT ASSETS
Stocks 5 42,561 47,819
Debtors 6 32,630 30,455
Cash at bank and in hand 15,179 35,855
90,370 114,129
Creditors: Amounts Falling Due Within One Year 7 (312,115 ) (323,465 )
NET CURRENT ASSETS (LIABILITIES) (221,745 ) (209,336 )
TOTAL ASSETS LESS CURRENT LIABILITIES (191,326 ) (170,861 )
Creditors: Amounts Falling Due After More Than One Year 8 (31,605 ) (23,748 )
NET LIABILITIES (222,931 ) (194,609 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (223,031 ) (194,709 )
SHAREHOLDERS' FUNDS (222,931) (194,609)
Page 1
Page 2
For the year ending 31 January 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 her 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
Mrs Angela Uren
Director
6 August 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
Angjay Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09944225 . The registered office is Unit 7, Clifford Court, Cooper Way, Carlisle, Cumbria, CA3 0JG.
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:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 33% Reducing balance
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: 48 (2023: 36)
48 36
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2023 39,327 5,650 63,306 13,772 122,055
Additions 190 - 2,156 - 2,346
As at 31 January 2024 39,517 5,650 65,462 13,772 124,401
Depreciation
As at 1 February 2023 30,583 4,811 40,217 7,969 83,580
Provided during the period 2,270 210 5,888 2,034 10,402
As at 31 January 2024 32,853 5,021 46,105 10,003 93,982
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 January 2024 6,664 629 19,357 3,769 30,419
As at 1 February 2023 8,744 839 23,089 5,803 38,475
5. Stocks
2024 2023
£ £
Stock 42,561 47,819
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 642 1,370
Other debtors 31,988 29,085
32,630 30,455
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 40,143 30,205
Bank loans and overdrafts 164,553 108,155
Other taxes and social security 2,972 5,430
VAT 71,754 38,214
Other creditors 3,543 4,569
Accruals and deferred income - 748
Director's loan account 29,150 136,144
312,115 323,465
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 31,605 23,748
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4