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 00683485 Mr D Bennett Mrs Mary Bennett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00683485 2023-03-31 00683485 2024-03-31 00683485 2023-04-01 2024-03-31 00683485 frs-core:CurrentFinancialInstruments 2024-03-31 00683485 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 00683485 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 00683485 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 00683485 frs-core:PlantMachinery 2024-03-31 00683485 frs-core:PlantMachinery 2023-04-01 2024-03-31 00683485 frs-core:PlantMachinery 2023-03-31 00683485 frs-core:ShareCapital 2024-03-31 00683485 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 00683485 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 00683485 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 00683485 frs-bus:SmallEntities 2023-04-01 2024-03-31 00683485 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 00683485 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 00683485 frs-bus:Director1 2023-04-01 2024-03-31 00683485 frs-bus:Director2 2023-04-01 2024-03-31 00683485 frs-countries:EnglandWales 2023-04-01 2024-03-31 00683485 2022-03-31 00683485 2023-03-31 00683485 2022-04-01 2023-03-31 00683485 frs-core:CurrentFinancialInstruments 2023-03-31 00683485 frs-core:ShareCapital 2023-03-31 00683485 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 00683485
B.S.B. (Normanton) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
C W Dix Limited
Accountants & Business Advisors
4b Silkwood Court
Wakefield
West Yorkshire
WF5 9TP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00683485
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,827 22,097
19,827 22,097
CURRENT ASSETS
Stocks 5 40,500 42,000
Debtors 6 28,452 18,400
Cash at bank and in hand 156,394 140,708
225,346 201,108
Creditors: Amounts Falling Due Within One Year 7 (29,164 ) (30,711 )
NET CURRENT ASSETS (LIABILITIES) 196,182 170,397
TOTAL ASSETS LESS CURRENT LIABILITIES 216,009 192,494
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,234 ) (1,294 )
NET ASSETS 207,775 191,200
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 206,775 190,200
SHAREHOLDERS' FUNDS 207,775 191,200
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.
On behalf of the board
Mr D Bennett
Director
14/11/2024
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
B.S.B. (Normanton) Limited Registered number 00683485 is a limited by shares company incorporated in England & Wales. The Registered Office is Altofts Road, Normanton, WF6 2AY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost basis and in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 basis shown. Freehold property is stated at cost.
Freehold Not depreciated
Plant & Machinery 25% per annum straight line
2.4. 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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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: 6 (2023: 6)
6 6
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2023 15,287 42,394 57,681
As at 31 March 2024 15,287 42,394 57,681
...CONTINUED
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Page 4
Depreciation
As at 1 April 2023 - 35,584 35,584
Provided during the period - 2,270 2,270
As at 31 March 2024 - 37,854 37,854
Net Book Value
As at 31 March 2024 15,287 4,540 19,827
As at 1 April 2023 15,287 6,810 22,097
5. Stocks
2024 2023
£ £
Finished goods 40,500 42,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 28,452 18,400
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 -
Corporation tax 4,721 6,625
VAT 6,070 6,313
Net wages 2,849 -
Accruals and deferred income 3,523 5,773
Directors' loan accounts 12,000 12,000
29,164 30,711
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4