Acorah Software Products - Accounts Production 14.5.601 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 00914570 Mr David Jacobs Mr Robert Jacobs Mr David Jacobs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00914570 2023-03-31 00914570 2024-03-31 00914570 2023-04-01 2024-03-31 00914570 frs-core:ComputerEquipment 2023-04-01 2024-03-31 00914570 frs-core:MotorVehicles 2023-04-01 2024-03-31 00914570 frs-core:PlantMachinery 2023-04-01 2024-03-31 00914570 frs-core:WithinOneYear 2024-03-31 00914570 frs-core:ShareCapital 2024-03-31 00914570 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 00914570 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 00914570 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 00914570 frs-bus:SmallEntities 2023-04-01 2024-03-31 00914570 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 00914570 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 00914570 frs-bus:Director1 2023-04-01 2024-03-31 00914570 frs-bus:Director2 2023-04-01 2024-03-31 00914570 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 00914570 frs-countries:EnglandWales 2023-04-01 2024-03-31 00914570 2022-03-31 00914570 2023-03-31 00914570 2022-04-01 2023-03-31 00914570 frs-core:WithinOneYear 2023-03-31 00914570 frs-core:ShareCapital 2023-03-31 00914570 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 00914570
P.R.J.Contractors(Bristol)Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
McManus Williams KGG Limited
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 00914570
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 54,674 40,054
54,674 40,054
CURRENT ASSETS
Debtors 18,571 24,650
Cash at bank and in hand 31,918 14,434
50,489 39,084
Creditors: Amounts Falling Due Within One Year (73,158 ) (55,801 )
NET CURRENT ASSETS (LIABILITIES) (22,669 ) (16,717 )
TOTAL ASSETS LESS CURRENT LIABILITIES 32,005 23,337
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,388 ) (7,610 )
NET ASSETS 21,617 15,727
CAPITAL AND RESERVES
Called up share capital 5 3,795 3,795
Profit and Loss Account 17,822 11,932
SHAREHOLDERS' FUNDS 21,617 15,727
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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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr David Jacobs
Director
14/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
P.R.J.Contractors(Bristol)Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00914570 . The registered office is Unit 42 Hither Green Trading, Estate, Clevedon Bristol, North Somerset, BS21 6XU.
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.

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 10% on cost
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 2 2
Manufacturing 2 3
4 5
4. Tangible Assets
Total
£
Cost
As at 1 April 2023 81,923
Additions 46,461
Disposals (54,916 )
As at 31 March 2024 73,468
Depreciation
As at 1 April 2023 41,869
Provided during the period 12,472
Disposals (35,547 )
As at 31 March 2024 18,794
Net Book Value
As at 31 March 2024 54,674
As at 1 April 2023 40,054
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3,795 3,795
6. Other Commitments
The company leases its premises on a rolling one month tenant repairing basis so is committed only to one additional month's payment.
2024 2023
£ £
Not later than one year 1,500 1,250
1,500 1,250
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