Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 1 March 2022 false 1 March 2023 29 February 2024 29 February 2024 09990264 Mr Andre Codarin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09990264 2023-02-28 09990264 2024-02-29 09990264 2023-03-01 2024-02-29 09990264 frs-core:MotorVehicles 2023-03-01 2024-02-29 09990264 frs-core:PlantMachinery 2023-03-01 2024-02-29 09990264 frs-core:ShareCapital 2024-02-29 09990264 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 09990264 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 09990264 frs-bus:AbridgedAccounts 2023-03-01 2024-02-29 09990264 frs-bus:SmallEntities 2023-03-01 2024-02-29 09990264 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 09990264 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 09990264 frs-bus:Director1 2023-03-01 2024-02-29 09990264 frs-countries:EnglandWales 2023-03-01 2024-02-29 09990264 2022-02-28 09990264 2023-02-28 09990264 2022-03-01 2023-02-28 09990264 frs-core:ShareCapital 2023-02-28 09990264 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 09990264
Westby Chimney Fire And Flue Installations Ltd
ABRIDGED Financial Statements
For The Year Ended 29 February 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 09990264
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 260 609
260 609
CURRENT ASSETS
Stocks 500 750
Debtors - 433
Cash at bank and in hand 224 116
724 1,299
Creditors: Amounts Falling Due Within One Year (793 ) (1,655 )
NET CURRENT ASSETS (LIABILITIES) (69 ) (356 )
TOTAL ASSETS LESS CURRENT LIABILITIES 191 253
PROVISIONS FOR LIABILITIES
Deferred Taxation 5 (49 ) (116 )
NET ASSETS 142 137
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 141 136
SHAREHOLDERS' FUNDS 142 137
Page 1
Page 2
For the year ending 29 February 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 29 February 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Andre Codarin
Director
24/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Westby Chimney Fire And Flue Installations Ltd Registered number 09990264 is a limited by shares company incorporated in England & Wales. The Registered Office is 1 Bowfell Close, Mereside, Blackpool, Lancashire, FY4 4SQ.
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.
2.3. 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:
Plant & Machinery 20%
Motor Vehicles 20%
2.4. 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. 
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. 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
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Total
£
Cost
As at 1 March 2023 3,847
As at 29 February 2024 3,847
Depreciation
As at 1 March 2023 3,238
Provided during the period 349
As at 29 February 2024 3,587
Net Book Value
As at 29 February 2024 260
As at 1 March 2023 609
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5. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 49 116
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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