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 04217275 Mrs Elizabeth Whittle Mr Roger Whittle Mr John Dunford Mrs Pamela Dunford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04217275 2023-03-31 04217275 2024-03-31 04217275 2023-04-01 2024-03-31 04217275 frs-core:CurrentFinancialInstruments 2024-03-31 04217275 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 04217275 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 04217275 frs-core:RevaluationReserve 2023-03-31 04217275 frs-core:RevaluationReserve 2024-03-31 04217275 frs-core:ShareCapital 2024-03-31 04217275 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04217275 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04217275 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 04217275 frs-bus:SmallEntities 2023-04-01 2024-03-31 04217275 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04217275 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04217275 frs-bus:Director1 2023-04-01 2024-03-31 04217275 frs-bus:Director2 2023-04-01 2024-03-31 04217275 frs-bus:Director3 2023-04-01 2024-03-31 04217275 frs-bus:Director4 2023-04-01 2024-03-31 04217275 frs-countries:EnglandWales 2023-04-01 2024-03-31 04217275 2022-03-31 04217275 2023-03-31 04217275 2022-04-01 2023-03-31 04217275 frs-core:CurrentFinancialInstruments 2023-03-31 04217275 frs-core:RevaluationReserve 2023-03-31 04217275 frs-core:ShareCapital 2023-03-31 04217275 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 04217275
Becton 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: 04217275
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 150,000 150,000
150,000 150,000
CURRENT ASSETS
Debtors 5 55 55
Cash at bank and in hand 1,627 1,519
1,682 1,574
Creditors: Amounts Falling Due Within One Year 6 (104,238 ) (104,116 )
NET CURRENT ASSETS (LIABILITIES) (102,556 ) (102,542 )
TOTAL ASSETS LESS CURRENT LIABILITIES 47,444 47,458
NET ASSETS 47,444 47,458
CAPITAL AND RESERVES
Called up share capital 7 96 96
Revaluation reserve 8 47,199 47,199
Profit and Loss Account 149 163
SHAREHOLDERS' FUNDS 47,444 47,458
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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 Roger Whittle
Director
19 November 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Becton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04217275 . The registered office is Unit 3 Vista Place, Ingworth Road, Poole, Dorset, BH12 1JY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in pound sterling which is the functional currency of the company.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is represented by revenue earned from the rental of investment property. 
2.3. Investment Properties
Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in fair value of investment properties are included in profit and loss in the period in which they arise.
2.4. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.5. 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: 4 (2023: 4)
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4. Tangible Assets
Investment Properties
£
Cost
As at 1 April 2023 150,000
As at 31 March 2024 150,000
Net Book Value
As at 31 March 2024 150,000
As at 1 April 2023 150,000
The investment property has been revalued on a open market basis by the directors on 31 March 2024 at £150,000 (2023 - £150,000). The historical cost of the investment property is £102,801 (2023 - £102,801).
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 55 55
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security 398 441
Other creditors 100,000 100,000
Accruals and deferred income 3,840 3,675
104,238 104,116
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 96 96
8. Reserves
Revaluation Reserve
£
As at 1 April 2023 47,199
As at 31 March 2024 47,199
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