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 02369080 Mr Ben Susca Mrs Anna Susca iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02369080 2023-03-31 02369080 2024-03-31 02369080 2023-04-01 2024-03-31 02369080 frs-core:CurrentFinancialInstruments 2024-03-31 02369080 frs-core:Non-currentFinancialInstruments 2024-03-31 02369080 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 02369080 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 02369080 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 02369080 frs-core:PlantMachinery 2024-03-31 02369080 frs-core:PlantMachinery 2023-04-01 2024-03-31 02369080 frs-core:PlantMachinery 2023-03-31 02369080 frs-core:ShareCapital 2024-03-31 02369080 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 02369080 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 02369080 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 02369080 frs-bus:SmallEntities 2023-04-01 2024-03-31 02369080 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 02369080 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 02369080 frs-bus:Director1 2023-04-01 2024-03-31 02369080 frs-bus:Director2 2023-04-01 2024-03-31 02369080 frs-countries:EnglandWales 2023-04-01 2024-03-31 02369080 2022-03-31 02369080 2023-03-31 02369080 2022-04-01 2023-03-31 02369080 frs-core:CurrentFinancialInstruments 2023-03-31 02369080 frs-core:Non-currentFinancialInstruments 2023-03-31 02369080 frs-core:ShareCapital 2023-03-31 02369080 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 02369080
B & A SUSCA 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: 02369080
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 371,321 404,819
371,321 404,819
CURRENT ASSETS
Stocks 5 352,885 243,750
Debtors 6 79,617 87,885
Cash at bank and in hand 100,572 180,023
533,074 511,658
Creditors: Amounts Falling Due Within One Year 7 (937,070 ) (955,230 )
NET CURRENT ASSETS (LIABILITIES) (403,996 ) (443,572 )
TOTAL ASSETS LESS CURRENT LIABILITIES (32,675 ) (38,753 )
Creditors: Amounts Falling Due After More Than One Year 8 (327,404 ) (346,099 )
NET LIABILITIES (360,079 ) (384,852 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (360,081 ) (384,854 )
SHAREHOLDERS' FUNDS (360,079) (384,852)
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
Mrs Anna Susca
Director
28/11/2024
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 & A SUSCA LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 02369080 . The registered office is Pine Street, Hyde, Cheshire, SK14 4TG.
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.
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 25% Reducing balance
2.4. 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: 34 (2023: 34)
34 34
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2023 270,827 1,042,423 1,313,250
As at 31 March 2024 270,827 1,042,423 1,313,250
Depreciation
As at 1 April 2023 - 908,431 908,431
Provided during the period - 33,498 33,498
As at 31 March 2024 - 941,929 941,929
Net Book Value
As at 31 March 2024 270,827 100,494 371,321
As at 1 April 2023 270,827 133,992 404,819
5. Stocks
2024 2023
£ £
Finished goods 352,885 243,750
Page 3
Page 4
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 68,317 76,585
Other debtors 11,300 11,300
79,617 87,885
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 544,464 461,688
Bank loans and overdrafts 17,605 25,460
Other taxes and social security 157,962 234,460
Directors' loan accounts 217,039 233,622
937,070 955,230
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 327,404 346,099
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4