Acorah Software Products - Accounts Production 16.0.110 false true false 28 February 2023 31 March 2024 31 March 2024 14694279 Philip Boddington Louise Boddington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14694279 2023-02-27 14694279 2024-03-31 14694279 2023-02-28 2024-03-31 14694279 frs-core:CurrentFinancialInstruments 2024-03-31 14694279 frs-core:Non-currentFinancialInstruments 2024-03-31 14694279 frs-core:ComputerEquipment 2024-03-31 14694279 frs-core:ComputerEquipment 2023-02-28 2024-03-31 14694279 frs-core:ComputerEquipment 2023-02-27 14694279 frs-core:NetGoodwill 2024-03-31 14694279 frs-core:NetGoodwill 2023-02-28 2024-03-31 14694279 frs-core:NetGoodwill 2023-02-27 14694279 frs-core:PlantMachinery 2024-03-31 14694279 frs-core:PlantMachinery 2023-02-28 2024-03-31 14694279 frs-core:PlantMachinery 2023-02-27 14694279 frs-core:ShareCapital 2024-03-31 14694279 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 14694279 frs-bus:PrivateLimitedCompanyLtd 2023-02-28 2024-03-31 14694279 frs-bus:FilletedAccounts 2023-02-28 2024-03-31 14694279 frs-bus:SmallEntities 2023-02-28 2024-03-31 14694279 frs-bus:AuditExempt-NoAccountantsReport 2023-02-28 2024-03-31 14694279 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-28 2024-03-31 14694279 frs-bus:Director1 2023-02-28 2024-03-31 14694279 frs-bus:Director2 2023-02-28 2024-03-31 14694279 frs-countries:EnglandWales 2023-02-28 2024-03-31
Registered number: 14694279
Boddington's Berries Ltd
Unaudited Financial Statements
For the Period 28 February 2023 to 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14694279
31 March 2024
Notes £ £
FIXED ASSETS
Intangible Assets 4 65,388
Tangible Assets 5 121,410
186,798
CURRENT ASSETS
Stocks 6 80,468
Debtors 7 39,146
Cash at bank and in hand 5,529
125,143
Creditors: Amounts Falling Due Within One Year 8 (221,906 )
NET CURRENT ASSETS (LIABILITIES) (96,763 )
TOTAL ASSETS LESS CURRENT LIABILITIES 90,035
Creditors: Amounts Falling Due After More Than One Year 9 (25,253 )
NET ASSETS 64,782
CAPITAL AND RESERVES
Called up share capital 10 100
Profit and Loss Account 64,682
SHAREHOLDERS' FUNDS 64,782
Page 1
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For the period 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
Philip Boddington
Director
18 November 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Boddington's Berries Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14694279 . The registered office is The Ashes Tregoney Hill, Mevagissey, St. Austell, PL26 6RQ.
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. 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 .... years.
2.4. 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% Reducing balance
Computer and Office Equipment 33% Straight line
2.5. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 6
6
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4. Intangible Assets
Goodwill
£
Cost
As at 28 February 2023 -
Additions 65,388
As at 31 March 2024 65,388
Net Book Value
As at 31 March 2024 65,388
As at 28 February 2023 -
5. Tangible Assets
Plant & Machinery Computer and Office Equipment Total
£ £ £
Cost
As at 28 February 2023 - - -
Additions 158,103 4,249 162,352
As at 31 March 2024 158,103 4,249 162,352
Depreciation
As at 28 February 2023 - - -
Provided during the period 39,526 1,416 40,942
As at 31 March 2024 39,526 1,416 40,942
Net Book Value
As at 31 March 2024 118,577 2,833 121,410
As at 28 February 2023 - - -
6. Stocks
31 March 2024
£
Materials 47,278
Finished goods 32,059
Work in progress 1,131
80,468
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7. Debtors
31 March 2024
£
Due within one year
Trade debtors 28,031
Other debtors 11,115
39,146
8. Creditors: Amounts Falling Due Within One Year
31 March 2024
£
Trade creditors 17,422
Bank loans and overdrafts 5,450
Other loans 13,538
Other creditors 179,545
Taxation and social security 5,951
221,906
9. Creditors: Amounts Falling Due After More Than One Year
31 March 2024
£
Other loans 25,253
10. Share Capital
31 March 2024
£
Allotted, Called up and fully paid 100
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