Acorah Software Products - Accounts Production 15.0.600 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 11348623 Mr Carl Taylor Mrs Gillian Taylor Mr Michael Whelan Mrs Emma Whelan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11348623 2023-08-31 11348623 2024-08-31 11348623 2023-09-01 2024-08-31 11348623 frs-core:CurrentFinancialInstruments 2024-08-31 11348623 frs-core:Non-currentFinancialInstruments 2024-08-31 11348623 frs-core:ComputerEquipment 2024-08-31 11348623 frs-core:ComputerEquipment 2023-09-01 2024-08-31 11348623 frs-core:ComputerEquipment 2023-08-31 11348623 frs-core:FurnitureFittings 2024-08-31 11348623 frs-core:FurnitureFittings 2023-09-01 2024-08-31 11348623 frs-core:FurnitureFittings 2023-08-31 11348623 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 11348623 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 11348623 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 11348623 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 11348623 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 11348623 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 11348623 frs-core:PlantMachinery 2024-08-31 11348623 frs-core:PlantMachinery 2023-09-01 2024-08-31 11348623 frs-core:PlantMachinery 2023-08-31 11348623 frs-core:ShareCapital 2024-08-31 11348623 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 11348623 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11348623 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 11348623 frs-bus:SmallEntities 2023-09-01 2024-08-31 11348623 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11348623 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 11348623 frs-bus:Director1 2023-09-01 2024-08-31 11348623 frs-bus:Director2 2023-09-01 2024-08-31 11348623 frs-bus:Director3 2023-09-01 2024-08-31 11348623 frs-bus:Director4 2023-09-01 2024-08-31 11348623 frs-core:CurrentFinancialInstruments 2 2024-08-31 11348623 frs-countries:EnglandWales 2023-09-01 2024-08-31 11348623 2022-08-31 11348623 2023-08-31 11348623 2022-09-01 2023-08-31 11348623 frs-core:CurrentFinancialInstruments 2023-08-31 11348623 frs-core:Non-currentFinancialInstruments 2023-08-31 11348623 frs-core:ShareCapital 2023-08-31 11348623 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 11348623 frs-core:CurrentFinancialInstruments 2 2023-08-31
Registered number: 11348623
THE BARCLAY (ROYTON) LTD
Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11348623
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 111,120 28,957
111,120 28,957
CURRENT ASSETS
Stocks 5 9,504 11,614
Debtors 6 21,708 2,380
Cash at bank and in hand 11,023 15,546
42,235 29,540
Creditors: Amounts Falling Due Within One Year 7 (88,772 ) (58,902 )
NET CURRENT ASSETS (LIABILITIES) (46,537 ) (29,362 )
TOTAL ASSETS LESS CURRENT LIABILITIES 64,583 (405 )
Creditors: Amounts Falling Due After More Than One Year 8 (35,975 ) (25,000 )
NET ASSETS/(LIABILITIES) 28,608 (25,405 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 28,508 (25,505 )
SHAREHOLDERS' FUNDS 28,608 (25,405)
Page 1
Page 2
For the year ending 31 August 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 Carl Taylor
Director
29/11/2024
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
THE BARCLAY (ROYTON) LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11348623 . The registered office is 2-4 Rochdale Road, Royton, Oldham, OL2 6RY.
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:
Freehold N/A
Leasehold N/A
Plant & Machinery 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% 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: 29 (2023: 28)
29 28
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Fixtures & Fittings
£ £ £ £
Cost
As at 1 September 2023 7,500 - - 40,439
Additions 4,150 78,576 1,515 -
As at 31 August 2024 11,650 78,576 1,515 40,439
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2023 - - - 18,982
Provided during the period 156 - 51 4,296
As at 31 August 2024 156 - 51 23,278
Net Book Value
As at 31 August 2024 11,494 78,576 1,464 17,161
As at 1 September 2023 7,500 - - 21,457
Computer Equipment Total
£ £
Cost
As at 1 September 2023 - 47,939
Additions 2,517 86,758
As at 31 August 2024 2,517 134,697
Depreciation
As at 1 September 2023 - 18,982
Provided during the period 92 4,595
As at 31 August 2024 92 23,577
Net Book Value
As at 31 August 2024 2,425 111,120
As at 1 September 2023 - 28,957
5. Stocks
2024 2023
£ £
Wet stock 9,504 11,614
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 2,422 2,280
Other debtors 19,186 -
Called up share capital not paid 100 100
21,708 2,380
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 21,458 16,262
Other loans 13,334 -
PAYE 7,296 4,656
VAT 23,545 23,849
Net wages 5,749 4,849
Bank loan short term 7,500 7,500
Pension 94 28
Accruals and deferred income 1,796 1,758
Directors' loan accounts 8,000 -
88,772 58,902
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loan long term 15,333 25,000
Other loans 20,642 -
35,975 25,000
9. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
Page 5