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 09376077 Mr Phillip Knapman Mr Michael Roocroft Mr Michael Roocroft iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09376077 2023-04-30 09376077 2024-04-30 09376077 2023-05-01 2024-04-30 09376077 frs-core:CurrentFinancialInstruments 2024-04-30 09376077 frs-core:ComputerEquipment 2024-04-30 09376077 frs-core:ComputerEquipment 2023-05-01 2024-04-30 09376077 frs-core:ComputerEquipment 2023-04-30 09376077 frs-core:FurnitureFittings 2024-04-30 09376077 frs-core:FurnitureFittings 2023-05-01 2024-04-30 09376077 frs-core:FurnitureFittings 2023-04-30 09376077 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 09376077 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 09376077 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 09376077 frs-core:ShareCapital 2024-04-30 09376077 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 09376077 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09376077 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 09376077 frs-bus:SmallEntities 2023-05-01 2024-04-30 09376077 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 09376077 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 09376077 frs-bus:Director1 2023-05-01 2024-04-30 09376077 frs-bus:Director2 2023-05-01 2024-04-30 09376077 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 09376077 frs-core:CurrentFinancialInstruments 1 2024-04-30 09376077 frs-core:CurrentFinancialInstruments 2 2024-04-30 09376077 frs-countries:EnglandWales 2023-05-01 2024-04-30 09376077 2022-04-30 09376077 2023-04-30 09376077 2022-05-01 2023-04-30 09376077 frs-core:CurrentFinancialInstruments 2023-04-30 09376077 frs-core:ShareCapital 2023-04-30 09376077 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 09376077 frs-core:CurrentFinancialInstruments 1 2023-04-30 09376077 frs-core:CurrentFinancialInstruments 2 2023-04-30
Registered number: 09376077
Knapmanroocroft Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
TaxAssist Accountants
TaxAssist Accountants
1 Sundorne Avenue
Shrewsbury
Shropshire
SY1 4JW
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 09376077
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,817 24,899
20,817 24,899
CURRENT ASSETS
Debtors 5 341,872 343,404
Cash at bank and in hand 857,626 494,449
1,199,498 837,853
Creditors: Amounts Falling Due Within One Year 6 (225,608 ) (185,811 )
NET CURRENT ASSETS (LIABILITIES) 973,890 652,042
TOTAL ASSETS LESS CURRENT LIABILITIES 994,707 676,941
NET ASSETS 994,707 676,941
CAPITAL AND RESERVES
Called up share capital 7 120 120
Income Statement 994,587 676,821
SHAREHOLDERS' FUNDS 994,707 676,941
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 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 Statement.
On behalf of the board
Mr Michael Roocroft
Director
25th September 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
Knapmanroocroft Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09376077 . The registered office is Herons Way Herons Way, Chester Business Park, Chester, CH4 9QR.
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:
Freehold 0% SLM
Fixtures & Fittings 25% SLM
Computer Equipment 25% SLM
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 years 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 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: 4 (2023: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 4,335 32,090 19,683 56,108
Additions - 1,869 3,584 5,453
As at 30 April 2024 4,335 33,959 23,267 61,561
...CONTINUED
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Depreciation
As at 1 May 2023 - 18,073 13,136 31,209
Provided during the period - 5,719 3,816 9,535
As at 30 April 2024 - 23,792 16,952 40,744
Net Book Value
As at 30 April 2024 4,335 10,167 6,315 20,817
As at 1 May 2023 4,335 14,017 6,547 24,899
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 335,760
Prepayments and accrued income 6,112 7,644
Other debtors 335,760 -
341,872 343,404
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,705 261
Corporation tax 160,954 128,178
Other taxes and social security 310 2
VAT 57,928 51,776
Net wages 383 210
Accruals 1,399 1,400
Other creditors (1) 169 169
Other creditors (2) (748 ) -
Directors' loan accounts 3,508 3,815
225,608 185,811
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 120 120
Page 4