Acorah Software Products - Accounts Production 16.0.110 false true true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 06888308 Mr Graham Boothman Graham Boothman true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06888308 2022-11-30 06888308 2023-11-30 06888308 2022-12-01 2023-11-30 06888308 frs-core:ComputerEquipment 2022-12-01 2023-11-30 06888308 frs-core:MotorVehicles 2022-12-01 2023-11-30 06888308 frs-core:PlantMachinery 2022-12-01 2023-11-30 06888308 frs-core:ShareCapital 2023-11-30 06888308 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 06888308 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 06888308 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 06888308 frs-bus:SmallEntities 2022-12-01 2023-11-30 06888308 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 06888308 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 06888308 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30 06888308 frs-bus:OrdinaryShareClass1 2023-11-30 06888308 1 2022-12-01 2023-11-30 06888308 frs-bus:Director1 2022-12-01 2023-11-30 06888308 frs-countries:EnglandWales 2022-12-01 2023-11-30 06888308 2021-11-30 06888308 2022-11-30 06888308 2021-12-01 2022-11-30 06888308 frs-core:ShareCapital 2022-11-30 06888308 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 06888308 frs-bus:OrdinaryShareClass1 2021-12-01 2022-11-30
Registered number: 06888308
Boothmans of Swinton Limited
ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Bailey Oster
Chartered Accountants
Mellor House
St Petersgate
Stockport
SK1 1DS
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 06888308
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,810 4,737
5,810 4,737
CURRENT ASSETS
Stocks 500 500
Debtors 18,472 10,819
18,972 11,319
Creditors: Amounts Falling Due Within One Year (28,612 ) (25,707 )
NET CURRENT ASSETS (LIABILITIES) (9,640 ) (14,388 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,830 ) (9,651 )
NET LIABILITIES (3,830 ) (9,651 )
CAPITAL AND RESERVES
Called up share capital 5 101 101
Profit and Loss Account (3,931 ) (9,752 )
SHAREHOLDERS' FUNDS (3,830) (9,651)
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Graham Boothman
Director
30 November 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Boothmans of Swinton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06888308 . The registered office is c/o Bailey Oster, Mellor House, 65-81 St Petersgate, Stockport, SK1 1DS.
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. Going Concern Disclosure
At the balance sheet date, the company's liabilities exceeded its assets. The company has received
assurance from the director that he will continue to provide financial support to the company for
twelve months from the date of filing these financial statements.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 33% reducing balance
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.
Page 3
Page 4
2.6. Taxation
The corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 7 7
7 7
4. Tangible Assets
Total
£
Cost
As at 1 December 2022 26,486
Additions 4,280
Disposals (5,395 )
As at 30 November 2023 25,371
Depreciation
As at 1 December 2022 21,749
Provided during the period 1,927
Disposals (4,115 )
As at 30 November 2023 19,561
Net Book Value
As at 30 November 2023 5,810
As at 1 December 2022 4,737
5. Share Capital
2023 2022
Allotted, called up and fully paid £ £
101 Ordinary Shares of £ 1.000 each 101 101
6. Ultimate Controlling Party
The company's ultimate controlling party is Graham Boothman by virtue of his ownership of 100% of the issued share capital in the company.
Page 4