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 10931462 Mr Christopher Carsons Mr Martin Holmes Peter Billingsley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10931462 2023-03-31 10931462 2024-03-31 10931462 2023-04-01 2024-03-31 10931462 frs-core:CurrentFinancialInstruments 2024-03-31 10931462 frs-core:Non-currentFinancialInstruments 2024-03-31 10931462 frs-core:FurnitureFittings 2024-03-31 10931462 frs-core:FurnitureFittings 2023-04-01 2024-03-31 10931462 frs-core:FurnitureFittings 2023-03-31 10931462 frs-core:ShareCapital 2024-03-31 10931462 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10931462 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10931462 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 10931462 frs-bus:SmallEntities 2023-04-01 2024-03-31 10931462 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10931462 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 10931462 frs-bus:Director1 2023-04-01 2024-03-31 10931462 frs-bus:Director2 2023-04-01 2024-03-31 10931462 frs-bus:Director3 2023-04-01 2024-03-31 10931462 frs-countries:EnglandWales 2023-04-01 2024-03-31 10931462 2022-03-31 10931462 2023-03-31 10931462 2022-04-01 2023-03-31 10931462 frs-core:CurrentFinancialInstruments 2023-03-31 10931462 frs-core:Non-currentFinancialInstruments 2023-03-31 10931462 frs-core:ShareCapital 2023-03-31 10931462 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 10931462
North West Spirits Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10931462
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 99 132
99 132
CURRENT ASSETS
Stocks 5 750 750
Debtors 6 47,442 54,113
Cash at bank and in hand 38 77
48,230 54,940
Creditors: Amounts Falling Due Within One Year 7 (1,289 ) (1,050 )
NET CURRENT ASSETS (LIABILITIES) 46,941 53,890
TOTAL ASSETS LESS CURRENT LIABILITIES 47,040 54,022
Creditors: Amounts Falling Due After More Than One Year 8 (83,796 ) (87,619 )
NET LIABILITIES (36,756 ) (33,597 )
CAPITAL AND RESERVES
Called up share capital 9 120 120
Profit and Loss Account (36,876 ) (33,717 )
SHAREHOLDERS' FUNDS (36,756) (33,597)
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 Martin Holmes
Director
25/11/2024
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
North West Spirits Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10931462 . The registered office is 18 Lawton Street, Congleton, CW12 1RP.
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. 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:
Fixtures & Fittings 25% Reducing Balance
2.3. 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: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2023 512
As at 31 March 2024 512
Depreciation
As at 1 April 2023 380
Provided during the period 33
As at 31 March 2024 413
Net Book Value
As at 31 March 2024 99
As at 1 April 2023 132
5. Stocks
2024 2023
£ £
Finished goods 750 750
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Page 4
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 25,196 25,196
Other debtors 22,246 28,917
47,442 54,113
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 389 150
Other creditors 900 900
1,289 1,050
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 83,796 87,619
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 120 120
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