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 08314072 Mrs Jane Riley Mr John Riley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08314072 2023-01-31 08314072 2024-01-31 08314072 2023-02-01 2024-01-31 08314072 frs-core:CurrentFinancialInstruments 2024-01-31 08314072 frs-core:NetGoodwill 2024-01-31 08314072 frs-core:NetGoodwill 2023-02-01 2024-01-31 08314072 frs-core:NetGoodwill 2023-01-31 08314072 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 08314072 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-01 2024-01-31 08314072 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 08314072 frs-core:PlantMachinery 2024-01-31 08314072 frs-core:PlantMachinery 2023-02-01 2024-01-31 08314072 frs-core:PlantMachinery 2023-01-31 08314072 frs-core:ShareCapital 2024-01-31 08314072 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 08314072 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 08314072 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 08314072 frs-bus:SmallEntities 2023-02-01 2024-01-31 08314072 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 08314072 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 08314072 frs-bus:Director1 2023-02-01 2024-01-31 08314072 frs-bus:Director2 2023-02-01 2024-01-31 08314072 frs-countries:EnglandWales 2023-02-01 2024-01-31 08314072 2022-01-31 08314072 2023-01-31 08314072 2022-02-01 2023-01-31 08314072 frs-core:CurrentFinancialInstruments 2023-01-31 08314072 frs-core:ShareCapital 2023-01-31 08314072 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 08314072
Aubrey Falls Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08314072
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 17,709 18,845
17,709 18,845
CURRENT ASSETS
Stocks 29,000 41,000
Debtors 6 265 265
Cash at bank and in hand 81,412 35,592
110,677 76,857
Creditors: Amounts Falling Due Within One Year 7 (38,040 ) (26,187 )
NET CURRENT ASSETS (LIABILITIES) 72,637 50,670
TOTAL ASSETS LESS CURRENT LIABILITIES 90,346 69,515
NET ASSETS 90,346 69,515
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 90,246 69,415
SHAREHOLDERS' FUNDS 90,346 69,515
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 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.
On behalf of the board
Mr John Riley
Director
20 September 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aubrey Falls Limited Registered number 08314072 is a limited by shares company incorporated in England & Wales. The Registered Office is 127a Main Road, Duston, Northampton, NN5 6RA.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold 5% on cost
Plant & Machinery 25% on cost
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.
2.6. 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.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 2 (2023: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2023 24,121
As at 31 January 2024 24,121
Amortisation
As at 1 February 2023 24,121
As at 31 January 2024 24,121
Net Book Value
As at 31 January 2024 -
As at 1 February 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 February 2023 16,879 36,801 53,680
Additions - 1,248 1,248
As at 31 January 2024 16,879 38,049 54,928
Depreciation
As at 1 February 2023 844 33,991 34,835
Provided during the period 844 1,540 2,384
As at 31 January 2024 1,688 35,531 37,219
Net Book Value
As at 31 January 2024 15,191 2,518 17,709
As at 1 February 2023 16,035 2,810 18,845
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 90 90
Other debtors 175 175
265 265
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 22,202 16,017
VAT 11,952 5,873
Accruals and deferred income 3,547 3,548
Directors' loan accounts 339 749
38,040 26,187
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr John Riley 31,152 59,152
Mrs Jane Riley 24,876 52,876
Page 5