Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 10238948 Mr Benjamin Dorrington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10238948 2023-03-31 10238948 2024-03-31 10238948 2023-04-01 2024-03-31 10238948 frs-core:CurrentFinancialInstruments 2024-03-31 10238948 frs-core:PlantMachinery 2024-03-31 10238948 frs-core:PlantMachinery 2023-04-01 2024-03-31 10238948 frs-core:PlantMachinery 2023-03-31 10238948 frs-core:ShareCapital 2024-03-31 10238948 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10238948 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10238948 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 10238948 frs-bus:SmallEntities 2023-04-01 2024-03-31 10238948 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10238948 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 10238948 frs-bus:Director1 2023-04-01 2024-03-31 10238948 frs-countries:EnglandWales 2023-04-01 2024-03-31 10238948 2022-03-31 10238948 2023-03-31 10238948 2022-04-01 2023-03-31 10238948 frs-core:CurrentFinancialInstruments 2023-03-31 10238948 frs-core:ShareCapital 2023-03-31 10238948 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 10238948
BD Sporting Services Limited
Financial Statements
For The Year Ended 31 March 2024
Abacus Smarter Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10238948
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,256 10,278
6,256 10,278
CURRENT ASSETS
Debtors 5 3,500 -
Cash at bank and in hand 4,921 4,109
8,421 4,109
Creditors: Amounts Falling Due Within One Year 6 (22,917 ) (18,790 )
NET CURRENT ASSETS (LIABILITIES) (14,496 ) (14,681 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,240 ) (4,403 )
NET LIABILITIES (8,240 ) (4,403 )
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account (8,250 ) (4,413 )
SHAREHOLDERS' FUNDS (8,240) (4,403)
Page 1
Page 2
For the year ending 31 March 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 Benjamin Dorrington
Director
05/09/2024
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
BD Sporting Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10238948 . The registered office is North Farm, Nether Silton, Thirsk, North Yorkshire, YO7 2JZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 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 25% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2023 24,530
As at 31 March 2024 24,530
Depreciation
As at 1 April 2023 14,252
Provided during the period 4,022
As at 31 March 2024 18,274
Net Book Value
As at 31 March 2024 6,256
As at 1 April 2023 10,278
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 3,500 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 124 -
Director's loan account 22,793 18,790
22,917 18,790
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
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