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 02369319 Mr C P Dennis-Jones Mrs A M Dennis-Jones Mr A C Dennis-Jones Mrs A M Dennis-Jones Mr A C Dennis-Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02369319 2023-03-31 02369319 2024-03-31 02369319 2023-04-01 2024-03-31 02369319 frs-core:CurrentFinancialInstruments 2024-03-31 02369319 frs-core:Non-currentFinancialInstruments 2024-03-31 02369319 frs-core:FurnitureFittings 2024-03-31 02369319 frs-core:FurnitureFittings 2023-04-01 2024-03-31 02369319 frs-core:FurnitureFittings 2023-03-31 02369319 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 02369319 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 02369319 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 02369319 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 02369319 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 02369319 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 02369319 frs-core:MotorVehicles 2024-03-31 02369319 frs-core:MotorVehicles 2023-04-01 2024-03-31 02369319 frs-core:MotorVehicles 2023-03-31 02369319 frs-core:PlantMachinery 2024-03-31 02369319 frs-core:PlantMachinery 2023-04-01 2024-03-31 02369319 frs-core:PlantMachinery 2023-03-31 02369319 frs-core:SharePremium 2024-03-31 02369319 frs-core:ShareCapital 2024-03-31 02369319 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 02369319 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 02369319 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 02369319 frs-bus:SmallEntities 2023-04-01 2024-03-31 02369319 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 02369319 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 02369319 frs-core:UnlistedNon-exchangeTraded 2024-03-31 02369319 frs-core:UnlistedNon-exchangeTraded 2023-03-31 02369319 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 02369319 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 02369319 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 02369319 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 02369319 frs-bus:Director1 2023-04-01 2024-03-31 02369319 frs-bus:Director2 2023-04-01 2024-03-31 02369319 frs-bus:Director3 2023-04-01 2024-03-31 02369319 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 02369319 frs-bus:CompanySecretary2 2023-04-01 2024-03-31 02369319 frs-countries:EnglandWales 2023-04-01 2024-03-31 02369319 2022-03-31 02369319 2023-03-31 02369319 2022-04-01 2023-03-31 02369319 frs-core:CurrentFinancialInstruments 2023-03-31 02369319 frs-core:Non-currentFinancialInstruments 2023-03-31 02369319 frs-core:SharePremium 2023-03-31 02369319 frs-core:ShareCapital 2023-03-31 02369319 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 02369319
C & A Dennis-Jones (Harrington) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
AMEC Consultancy Limited
Chartered Accountants
9 Heath Way
Burton Latimer
Kettering
Northamptonshire
NN15 5YF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 02369319
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,536,783 1,550,556
Investments 5 50 50
1,536,833 1,550,606
CURRENT ASSETS
Stocks 88,240 170,012
Debtors 6 37,889 7,471
Cash at bank and in hand 72 84
126,201 177,567
Creditors: Amounts Falling Due Within One Year 7 (242,972 ) (261,337 )
NET CURRENT ASSETS (LIABILITIES) (116,771 ) (83,770 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,420,062 1,466,836
Creditors: Amounts Falling Due After More Than One Year 8 (226,834 ) (260,160 )
NET ASSETS 1,193,228 1,206,676
CAPITAL AND RESERVES
Called up share capital 9 4 4
Share premium account 809,022 809,022
Profit and Loss Account 384,202 397,650
SHAREHOLDERS' FUNDS 1,193,228 1,206,676
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 C P Dennis-Jones
Director
21st August 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C & A Dennis-Jones (Harrington) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02369319 . The registered office is Church Farm, Harrington, Northampton, Northamptonshire, NN6B 9NU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the requirements of the Companies Act 2006 as applicable to companiues subject to the small companies regime. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Montary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments as fair value. The principal accounting polices adopted are set out below.
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 No depreciation charged
Improvements 4% Straighline
Plant & Machinery 30% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 30% Reducig balance
Page 3
Page 4
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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.
2.6. Taxation
Income 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 6)
7 6
Page 4
Page 5
4. Tangible Assets
Land & Property
Freehold Improvements Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 April 2023 1,375,027 462,751 256,390 22,814
Additions - - 25,602 -
Disposals - - (18,000 ) -
As at 31 March 2024 1,375,027 462,751 263,992 22,814
Depreciation
As at 1 April 2023 160,300 205,870 192,187 16,938
Provided during the period - 18,510 17,975 1,469
Disposals - - (17,751 ) -
As at 31 March 2024 160,300 224,380 192,411 18,407
Net Book Value
As at 31 March 2024 1,214,727 238,371 71,581 4,407
As at 1 April 2023 1,214,727 256,881 64,203 5,876
Fixtures & Fittings Total
£ £
Cost
As at 1 April 2023 65,801 2,182,783
Additions 3,197 28,799
Disposals - (18,000 )
As at 31 March 2024 68,998 2,193,582
Depreciation
As at 1 April 2023 56,932 632,227
Provided during the period 4,369 42,323
Disposals - (17,751 )
As at 31 March 2024 61,301 656,799
Net Book Value
As at 31 March 2024 7,697 1,536,783
As at 1 April 2023 8,869 1,550,556
Page 5
Page 6
5. Investments
Unlisted
£
Cost
As at 1 April 2023 50
As at 31 March 2024 50
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 50
As at 1 April 2023 50
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 33,460 3,575
Other debtors 4,429 3,896
37,889 7,471
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 782
Trade creditors 17,683 34,519
Bank loans and overdrafts 135,957 124,445
Other creditors 77,530 77,243
Taxation and social security 11,802 24,348
242,972 261,337
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 226,834 260,160
Page 6
Page 7
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
Page 7