Acorah Software Products - Accounts Production 16.0.110 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 11679762 Mr Ashleigh Fletcher Mrs Helen Fletcher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11679762 2022-11-30 11679762 2023-11-30 11679762 2022-12-01 2023-11-30 11679762 frs-core:CurrentFinancialInstruments 2023-11-30 11679762 frs-core:Non-currentFinancialInstruments 2023-11-30 11679762 frs-core:BetweenOneFiveYears 2023-11-30 11679762 frs-core:ComputerEquipment 2023-11-30 11679762 frs-core:ComputerEquipment 2022-12-01 2023-11-30 11679762 frs-core:ComputerEquipment 2022-11-30 11679762 frs-core:MotorVehicles 2023-11-30 11679762 frs-core:MotorVehicles 2022-12-01 2023-11-30 11679762 frs-core:MotorVehicles 2022-11-30 11679762 frs-core:PlantMachinery 2023-11-30 11679762 frs-core:PlantMachinery 2022-12-01 2023-11-30 11679762 frs-core:PlantMachinery 2022-11-30 11679762 frs-core:WithinOneYear 2023-11-30 11679762 frs-core:ShareCapital 2023-11-30 11679762 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11679762 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 11679762 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 11679762 frs-bus:SmallEntities 2022-12-01 2023-11-30 11679762 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 11679762 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 11679762 frs-bus:Director1 2022-12-01 2023-11-30 11679762 frs-bus:Director2 2022-12-01 2023-11-30 11679762 frs-countries:EnglandWales 2022-12-01 2023-11-30 11679762 2021-11-30 11679762 2022-11-30 11679762 2021-12-01 2022-11-30 11679762 frs-core:CurrentFinancialInstruments 2022-11-30 11679762 frs-core:Non-currentFinancialInstruments 2022-11-30 11679762 frs-core:BetweenOneFiveYears 2022-11-30 11679762 frs-core:WithinOneYear 2022-11-30 11679762 frs-core:ShareCapital 2022-11-30 11679762 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 11679762
The Fletcher Group Belper Ltd
Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11679762
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,560 45,991
35,560 45,991
CURRENT ASSETS
Stocks 5 27,723 27,723
Debtors 6 36,218 22,479
Cash at bank and in hand 10,832 7,626
74,773 57,828
Creditors: Amounts Falling Due Within One Year 7 (70,389 ) (60,568 )
NET CURRENT ASSETS (LIABILITIES) 4,384 (2,740 )
TOTAL ASSETS LESS CURRENT LIABILITIES 39,944 43,251
Creditors: Amounts Falling Due After More Than One Year 8 (38,954 ) (38,387 )
NET ASSETS 990 4,864
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 988 4,862
SHAREHOLDERS' FUNDS 990 4,864
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For the year ending 30 November 2023 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 Ashleigh Fletcher
Director
28 November 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Fletcher Group Belper Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11679762 . The registered office is Office 2-7, 65 King Street, Belper, Derbyshire, DE56 1QA.
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. 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 15% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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 year was: 3 (2022: 2)
3 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 18,905 52,606 373 71,884
As at 30 November 2023 18,905 52,606 373 71,884
Depreciation
As at 1 December 2022 8,246 17,460 187 25,893
Provided during the period 1,599 8,786 46 10,431
As at 30 November 2023 9,845 26,246 233 36,324
Net Book Value
As at 30 November 2023 9,060 26,360 140 35,560
As at 1 December 2022 10,659 35,146 186 45,991
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5. Stocks
2023 2022
£ £
Work in progress 27,723 27,723
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 6,910
Other debtors 36,218 15,569
36,218 22,479
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 6,622 7,515
Trade creditors 22,510 29,723
Bank loans and overdrafts 10,000 6,431
Other taxes and social security 681 154
VAT 27,231 15,065
Accruals and deferred income 3,345 1,680
70,389 60,568
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 13,795 20,417
Bank loans 25,159 17,970
38,954 38,387
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,622 7,515
Later than one year and not later than five years 13,795 20,417
20,417 27,932
20,417 27,932
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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