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 05741787 T Sutcliffe A N Haycock J E Hodges C E Griffiths H H Jones T A Theobald D Clark R J Haycock N J Ajax-Lewis E M Wilberforce N J Ajax-Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05741787 2023-03-31 05741787 2024-03-31 05741787 2023-04-01 2024-03-31 05741787 frs-core:CurrentFinancialInstruments 2024-03-31 05741787 frs-core:ComputerEquipment 2024-03-31 05741787 frs-core:ComputerEquipment 2023-04-01 2024-03-31 05741787 frs-core:ComputerEquipment 2023-03-31 05741787 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05741787 frs-bus:CompanyLimitedByGuarantee 2023-04-01 2024-03-31 05741787 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05741787 frs-bus:SmallEntities 2023-04-01 2024-03-31 05741787 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05741787 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05741787 frs-bus:Director1 2023-04-01 2024-03-31 05741787 frs-bus:Director2 2023-04-01 2024-03-31 05741787 frs-bus:Director3 2023-04-01 2024-03-31 05741787 frs-bus:Director4 2023-04-01 2024-03-31 05741787 frs-bus:Director5 2023-04-01 2024-03-31 05741787 frs-bus:Director6 2023-04-01 2024-03-31 05741787 frs-bus:Director7 2023-04-01 2024-03-31 05741787 frs-bus:Director8 2023-04-01 2024-03-31 05741787 frs-bus:Director9 2023-04-01 2024-03-31 05741787 frs-bus:Director10 2023-04-01 2024-03-31 05741787 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 05741787 frs-countries:EnglandWales 2023-04-01 2024-03-31 05741787 2022-03-31 05741787 2023-03-31 05741787 2022-04-01 2023-03-31 05741787 frs-core:CurrentFinancialInstruments 2023-03-31 05741787 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 05741787
West Wales Biodiversity Information Centre Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Pecuniary Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05741787
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,787 1,987
1,787 1,987
CURRENT ASSETS
Debtors 5 36,108 4,098
Cash at bank and in hand 109,538 124,969
145,646 129,067
Creditors: Amounts Falling Due Within One Year 6 (20,155 ) (15,182 )
NET CURRENT ASSETS (LIABILITIES) 125,491 113,885
TOTAL ASSETS LESS CURRENT LIABILITIES 127,278 115,872
NET ASSETS 127,278 115,872
Income and Expenditure Account 127,278 115,872
MEMBERS' FUNDS 127,278 115,872
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 Income and Expenditure Account.
On behalf of the board
N J Ajax-Lewis
Director
16/10/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
West Wales Biodiversity Information Centre Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 05741787 . The registered office is Landsker Business Centre, Llwynybrain, Whitland, Carmarthenshire, SA34 0NG.
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, excluding discounts, rebates,
value added tax and other sales taxes.
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:
Computer Equipment straight line 25%
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
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Page 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 31,433
Additions 953
As at 31 March 2024 32,386
Depreciation
As at 1 April 2023 29,446
Provided during the period 1,153
As at 31 March 2024 30,599
Net Book Value
As at 31 March 2024 1,787
As at 1 April 2023 1,987
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 36,108 4,098
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,824 1,284
Corporation tax 625 (1 )
Other taxes and social security 4,286 2,818
VAT 7,333 2,826
Other creditors 3,037 2,455
Accruals and deferred income 2,050 5,800
20,155 15,182
7. Share Capital
Page 3