Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 13337168 Mr B Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13337168 2023-04-30 13337168 2024-04-30 13337168 2023-05-01 2024-04-30 13337168 frs-core:CurrentFinancialInstruments 2024-04-30 13337168 frs-core:ComputerEquipment 2024-04-30 13337168 frs-core:ComputerEquipment 2023-05-01 2024-04-30 13337168 frs-core:ComputerEquipment 2023-04-30 13337168 frs-core:MotorVehicles 2024-04-30 13337168 frs-core:MotorVehicles 2023-05-01 2024-04-30 13337168 frs-core:MotorVehicles 2023-04-30 13337168 frs-core:PlantMachinery 2024-04-30 13337168 frs-core:PlantMachinery 2023-05-01 2024-04-30 13337168 frs-core:PlantMachinery 2023-04-30 13337168 frs-core:ShareCapital 2024-04-30 13337168 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 13337168 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13337168 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 13337168 frs-bus:SmallEntities 2023-05-01 2024-04-30 13337168 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 13337168 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 13337168 frs-bus:Director1 2023-05-01 2024-04-30 13337168 frs-core:CurrentFinancialInstruments 9 2024-04-30 13337168 frs-countries:EnglandWales 2023-05-01 2024-04-30 13337168 2022-04-30 13337168 2023-04-30 13337168 2022-05-01 2023-04-30 13337168 frs-core:CurrentFinancialInstruments 2023-04-30 13337168 frs-core:ShareCapital 2023-04-30 13337168 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 13337168 frs-core:CurrentFinancialInstruments 9 2023-04-30
Registered number: 13337168
Amberglazing Limited
Financial Statements
For The Year Ended 30 April 2024
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13337168
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 27,416 20,866
27,416 20,866
CURRENT ASSETS
Stocks 4 550 500
Debtors 5 71,995 3,742
Cash at bank and in hand 3,715 20,201
76,260 24,443
Creditors: Amounts Falling Due Within One Year 6 (26,883 ) (12,930 )
NET CURRENT ASSETS (LIABILITIES) 49,377 11,513
TOTAL ASSETS LESS CURRENT LIABILITIES 76,793 32,379
NET ASSETS 76,793 32,379
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 76,693 32,279
SHAREHOLDERS' FUNDS 76,793 32,379
Page 1
Page 2
For the year ending 30 April 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 B Taylor
Director
29 July 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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 20% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 20% Reducing balance
1.4. 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.
1.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2023: 1)
1 1
Page 3
Page 4
3. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 3,106 19,150 1,563 23,819
Additions 412 12,200 718 13,330
As at 30 April 2024 3,518 31,350 2,281 37,149
Depreciation
As at 1 May 2023 631 2,144 178 2,953
Provided during the period 501 5,919 360 6,780
As at 30 April 2024 1,132 8,063 538 9,733
Net Book Value
As at 30 April 2024 2,386 23,287 1,743 27,416
As at 1 May 2023 2,475 17,006 1,385 20,866
4. Stocks
2024 2023
£ £
Stock 550 500
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 32,668 -
Prepayments and accrued income 1,000 -
Other debtors (9) 31,446 3,742
VAT 6,881 -
71,995 3,742
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 17,121 4,313
VAT - 133
Accruals and deferred income 825 1,392
Director's loan account 8,937 7,092
26,883 12,930
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
8. Related Party Transactions
At the balance sheet date, the amount owed to the directors' through the directors loan accounts was £8,937 (2023: £7,092). 
The directors loan accounts are unsecured, interest free and repayable on demand. 
9. General Information
Amberglazing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13337168 . The registered office is 550 Valley Road, Basford, Nottingham, Nottinghamshire, NG5 1JJ.
Page 5