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 11866749 Mr H W Marquart Mr H W Marquart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11866749 2023-03-31 11866749 2024-03-31 11866749 2023-04-01 2024-03-31 11866749 frs-core:CurrentFinancialInstruments 2024-03-31 11866749 frs-core:Non-currentFinancialInstruments 2024-03-31 11866749 frs-core:MotorVehicles 2024-03-31 11866749 frs-core:MotorVehicles 2023-04-01 2024-03-31 11866749 frs-core:MotorVehicles 2023-03-31 11866749 frs-core:PlantMachinery 2024-03-31 11866749 frs-core:PlantMachinery 2023-04-01 2024-03-31 11866749 frs-core:PlantMachinery 2023-03-31 11866749 frs-core:ShareCapital 2024-03-31 11866749 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11866749 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11866749 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 11866749 frs-bus:SmallEntities 2023-04-01 2024-03-31 11866749 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11866749 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 11866749 frs-bus:Director1 2023-04-01 2024-03-31 11866749 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 11866749 frs-countries:EnglandWales 2023-04-01 2024-03-31 11866749 2022-03-31 11866749 2023-03-31 11866749 2022-04-01 2023-03-31 11866749 frs-core:CurrentFinancialInstruments 2023-03-31 11866749 frs-core:Non-currentFinancialInstruments 2023-03-31 11866749 frs-core:ShareCapital 2023-03-31 11866749 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 11866749
Block and Bone 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: 11866749
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,442 18,954
15,442 18,954
CURRENT ASSETS
Stocks 5 2,000 2,000
Debtors 6 147,687 121,514
Cash at bank and in hand 11,984 26,689
161,671 150,203
Creditors: Amounts Falling Due Within One Year 7 (137,212 ) (102,005 )
NET CURRENT ASSETS (LIABILITIES) 24,459 48,198
TOTAL ASSETS LESS CURRENT LIABILITIES 39,901 67,152
Creditors: Amounts Falling Due After More Than One Year 8 (15,206 ) (21,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,784 ) (3,601 )
NET ASSETS 18,911 41,884
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 18,907 41,880
SHAREHOLDERS' FUNDS 18,911 41,884
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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 H W Marquart
Director
15 October 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Block and Bone Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11866749 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 25% reducing balance
Motor vehicles 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
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2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 6)
7 6
4. Tangible Assets
Plant and machinery Motor vehicles Total
£ £ £
Cost
As at 1 April 2023 30,323 7,995 38,318
Additions 1,634 - 1,634
As at 31 March 2024 31,957 7,995 39,952
Depreciation
As at 1 April 2023 14,742 4,622 19,364
Provided during the period 4,303 843 5,146
As at 31 March 2024 19,045 5,465 24,510
Net Book Value
As at 31 March 2024 12,912 2,530 15,442
As at 1 April 2023 15,581 3,373 18,954
5. Stocks
2024 2023
£ £
Stock 2,000 2,000
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 147,687 121,514
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 23,877 18,155
Bank loans and overdrafts 10,000 10,000
Other creditors 27,917 6,756
Taxation and social security 75,418 67,094
137,212 102,005
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 15,206 21,667
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
10. Directors Advances, Credits and Guarantees
The director has a brought forward advance from the company of £36,187. He received interest free advances during the year totalling £44,670 and repaid an amounts totalling £14,569 (2023: received interest free advances during the year totalling £36,882 and repaid an amounts totalling £382). All advances are repayable on demand. The advance carried forward is £66,289.
11. Related Party Transactions
The following related party transactions were undertaken during the year:
The director withdrew amounts from the company totalling £44,670 and introduced amounts to the company totalling £14,569 (2023: withdrew £36,882 and introduced £382). At the balance sheet date the amount receivable was £66,289 (2023: receivable £36,187).
Dividends were paid to the directors in respect of their shareholdings totalling £Nil (2023: £25,000).
The aggregate remuneration paid to key management personnel for the year was £Nil.
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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