Acorah Software Products - Accounts Production 15.0.600 false true 28 October 2022 30 October 2021 false 29 October 2022 28 October 2023 28 October 2023 08178953 Mrs J E Green iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08178953 2022-10-28 08178953 2023-10-28 08178953 2022-10-29 2023-10-28 08178953 frs-core:CurrentFinancialInstruments 2023-10-28 08178953 frs-core:Non-currentFinancialInstruments 2023-10-28 08178953 frs-core:ComputerEquipment 2023-10-28 08178953 frs-core:ComputerEquipment 2022-10-29 2023-10-28 08178953 frs-core:ComputerEquipment 2022-10-28 08178953 frs-core:PlantMachinery 2023-10-28 08178953 frs-core:PlantMachinery 2022-10-29 2023-10-28 08178953 frs-core:PlantMachinery 2022-10-28 08178953 frs-core:ShareCapital 2023-10-28 08178953 frs-core:RetainedEarningsAccumulatedLosses 2023-10-28 08178953 frs-bus:PrivateLimitedCompanyLtd 2022-10-29 2023-10-28 08178953 frs-bus:FilletedAccounts 2022-10-29 2023-10-28 08178953 frs-bus:SmallEntities 2022-10-29 2023-10-28 08178953 frs-bus:AuditExempt-NoAccountantsReport 2022-10-29 2023-10-28 08178953 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-29 2023-10-28 08178953 frs-bus:Director1 2022-10-29 2023-10-28 08178953 frs-countries:EnglandWales 2022-10-29 2023-10-28 08178953 2021-10-29 08178953 2022-10-28 08178953 2021-10-30 2022-10-28 08178953 frs-core:CurrentFinancialInstruments 2022-10-28 08178953 frs-core:Non-currentFinancialInstruments 2022-10-28 08178953 frs-core:ShareCapital 2022-10-28 08178953 frs-core:RetainedEarningsAccumulatedLosses 2022-10-28
Registered number: 08178953
Red Brick Building & Repairs Limited
Financial Statements
For The Year Ended 28 October 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08178953
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24 119
24 119
CURRENT ASSETS
Debtors 5 6,000 270
Cash at bank and in hand 3,398 21,024
9,398 21,294
Creditors: Amounts Falling Due Within One Year 6 (3,515 ) (5,147 )
NET CURRENT ASSETS (LIABILITIES) 5,883 16,147
TOTAL ASSETS LESS CURRENT LIABILITIES 5,907 16,266
Creditors: Amounts Falling Due After More Than One Year 7 (12,500 ) (12,500 )
NET (LIABILITIES)/ASSETS (6,593 ) 3,766
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (6,594 ) 3,765
SHAREHOLDERS' FUNDS (6,593) 3,766
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Page 2
For the year ending 28 October 2023 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 her 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
Mrs J E Green
Director
23 October 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Red Brick Building & Repairs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08178953 . The registered office is 72 Pacific Way, Wilmorton, Derby, DE24 1AA.
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:
Plant & Machinery 25% straight line
Computer Equipment 33% straight line
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 29 October 2022 380 522 902
As at 28 October 2023 380 522 902
Depreciation
As at 29 October 2022 261 522 783
Provided during the period 95 - 95
As at 28 October 2023 356 522 878
Net Book Value
As at 28 October 2023 24 - 24
As at 29 October 2022 119 - 119
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 6,000 270
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 539
Bank loans and overdrafts 2,500 2,500
Corporation tax - 1,123
Accruals and deferred income 690 660
Director's loan account 325 325
3,515 5,147
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 12,500 12,500
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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