Acorah Software Products - Accounts Production 16.0.110 false true true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 08845307 Mrs Carolyn Jones true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08845307 2023-03-31 08845307 2024-03-31 08845307 2023-04-01 2024-03-31 08845307 frs-core:CurrentFinancialInstruments 2024-03-31 08845307 frs-core:FurnitureFittings 2024-03-31 08845307 frs-core:FurnitureFittings 2023-04-01 2024-03-31 08845307 frs-core:FurnitureFittings 2023-03-31 08845307 frs-core:ShareCapital 2024-03-31 08845307 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08845307 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08845307 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 08845307 frs-bus:SmallEntities 2023-04-01 2024-03-31 08845307 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08845307 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 08845307 1 2023-04-01 2024-03-31 08845307 frs-bus:Director1 2023-04-01 2024-03-31 08845307 frs-countries:EnglandWales 2023-04-01 2024-03-31 08845307 2022-03-31 08845307 2023-03-31 08845307 2022-04-01 2023-03-31 08845307 frs-core:CurrentFinancialInstruments 2023-03-31 08845307 frs-core:ShareCapital 2023-03-31 08845307 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 08845307
Horseshoe Tea Rooms 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: 08845307
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,105 1,299
1,105 1,299
CURRENT ASSETS
Stocks 5 11,537 8,426
Debtors 6 70 70
Cash at bank and in hand 11,949 9,802
23,556 18,298
Creditors: Amounts Falling Due Within One Year 7 (51,813 ) (38,981 )
NET CURRENT ASSETS (LIABILITIES) (28,257 ) (20,683 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,152 ) (19,384 )
NET LIABILITIES (27,152 ) (19,384 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (27,153 ) (19,385 )
SHAREHOLDERS' FUNDS (27,152) (19,384)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Carolyn Jones
Director
02/12/2024
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
Horseshoe Tea Rooms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08845307 . The registered office is Windyridge, Chaxhill, Westbury On Severn, Gloucestershire, GL14 1QR.
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
These financial statements have been prepared on a going concern basis which is dependent upon the continuing support of the director.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable. 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.

2.4. 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 50% on cost and 15% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 6)
4 6
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2023 5,376
As at 31 March 2024 5,376
Depreciation
As at 1 April 2023 4,077
Provided during the period 194
As at 31 March 2024 4,271
Net Book Value
As at 31 March 2024 1,105
As at 1 April 2023 1,299
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5. Stocks
2024 2023
£ £
Stocks 11,537 8,426
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 70 70
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,562 6,553
Other taxes and social security 217 -
Net wages 2,840 -
Accrued expenses 1,403 1,364
Director's loan account 39,791 31,064
51,813 38,981
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Ultimate Controlling Party
The company was controlled by it's sole director, Mrs C Jones.
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