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 04758041 Mr Mark Carter Mrs Rosalind Carter Mrs Rosalind Carter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04758041 2023-03-31 04758041 2024-03-31 04758041 2023-04-01 2024-03-31 04758041 frs-core:Non-currentFinancialInstruments 2024-03-31 04758041 frs-core:NetGoodwill 2023-04-01 2024-03-31 04758041 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04758041 frs-core:MotorVehicles 2023-04-01 2024-03-31 04758041 frs-core:PlantMachinery 2023-04-01 2024-03-31 04758041 frs-core:ShareCapital 2024-03-31 04758041 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04758041 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04758041 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 04758041 frs-bus:SmallEntities 2023-04-01 2024-03-31 04758041 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04758041 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04758041 frs-bus:Director1 2023-04-01 2024-03-31 04758041 frs-bus:Director2 2023-04-01 2024-03-31 04758041 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 04758041 frs-countries:EnglandWales 2023-04-01 2024-03-31 04758041 2022-03-31 04758041 2023-03-31 04758041 2022-04-01 2023-03-31 04758041 frs-core:Non-currentFinancialInstruments 2023-03-31 04758041 frs-core:ShareCapital 2023-03-31 04758041 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 04758041
Belper Carpet & Flooring Limited
ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Nicholson Tax & Accounts
8 Chapel Street
Belper
DE56 1AR
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 04758041
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 267,606 280,880
267,607 280,881
CURRENT ASSETS
Stocks - 970
Debtors 402 11,216
Cash at bank and in hand 39,351 30,744
39,753 42,930
Creditors: Amounts Falling Due Within One Year (29,825 ) (44,262 )
NET CURRENT ASSETS (LIABILITIES) 9,928 (1,332 )
TOTAL ASSETS LESS CURRENT LIABILITIES 277,535 279,549
Creditors: Amounts Falling Due After More Than One Year (7,000 ) (11,000 )
NET ASSETS 270,535 268,549
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 270,533 268,547
SHAREHOLDERS' FUNDS 270,535 268,549
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 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Mark Carter
Director
14th November 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
Belper Carpet & Flooring Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04758041 . The registered office is 2 The Orchard, Main Road, Morton, Alfreton, Derbyshire, DE55 6HH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold 2% on cost
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Total
£
Cost
As at 1 April 2023 21,419
As at 31 March 2024 21,419
Amortisation
As at 1 April 2023 21,418
As at 31 March 2024 21,418
Net Book Value
As at 31 March 2024 1
As at 1 April 2023 1
5. Tangible Assets
Total
£
Cost
As at 1 April 2023 422,755
Disposals (35,153 )
As at 31 March 2024 387,602
Depreciation
As at 1 April 2023 141,875
Provided during the period 6,754
Disposals (28,633 )
As at 31 March 2024 119,996
Net Book Value
As at 31 March 2024 267,606
As at 1 April 2023 280,880
Included in cost of land and buildings is freehold land of £150,000 (2023 - £150,000) which is not depreciated.
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4