Acorah Software Products - Accounts Production 14.6.300 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 3536792 Mr Peter Worthington Mr Andrew Worthington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 3536792 2023-01-31 3536792 2024-01-31 3536792 2023-02-01 2024-01-31 3536792 frs-core:CurrentFinancialInstruments 2024-01-31 3536792 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 3536792 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 3536792 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 3536792 frs-core:ShareCapital 2024-01-31 3536792 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 3536792 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 3536792 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 3536792 frs-bus:SmallEntities 2023-02-01 2024-01-31 3536792 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 3536792 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 3536792 frs-bus:Director1 2023-02-01 2024-01-31 3536792 frs-bus:CompanySecretary1 2023-02-01 2024-01-31 3536792 frs-countries:EnglandWales 2023-02-01 2024-01-31 3536792 2022-01-31 3536792 2023-01-31 3536792 2022-02-01 2023-01-31 3536792 frs-core:CurrentFinancialInstruments 2023-01-31 3536792 frs-core:ShareCapital 2023-01-31 3536792 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 3536792
Peter Worthington Roofing Contractors Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Fairmans Accountants
61 Stanifield Lane
Farington
Leyland
PR25 4UD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 3536792
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 109,055 109,055
109,055 109,055
CURRENT ASSETS
Cash at bank and in hand 25,584 31,180
25,584 31,180
Creditors: Amounts Falling Due Within One Year 5 (85,127 ) (94,988 )
NET CURRENT ASSETS (LIABILITIES) (59,543 ) (63,808 )
TOTAL ASSETS LESS CURRENT LIABILITIES 49,512 45,247
NET ASSETS 49,512 45,247
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 49,412 45,147
SHAREHOLDERS' FUNDS 49,512 45,247
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 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 Peter Worthington
Director
23/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Peter Worthington Roofing Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 3536792 . The registered office is 61 Stanifield Lane, Farington, Leyland, PR25 4WF.
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.
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.
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:
Freehold Depreciation is not provided
2.4. Taxation
Income tax expense represents the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current 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: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 February 2023 109,055
As at 31 January 2024 109,055
Net Book Value
As at 31 January 2024 109,055
As at 1 February 2023 109,055
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Corporation tax 1,777 1,406
Accruals and deferred income 659 629
Director's loan account 79,602 79,920
Amounts owed to associates 3,089 13,032
85,127 94,988
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4