Acorah Software Products - Accounts Production 16.1.200 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 05709539 Mr D Bradshaw Mrs L Bradshaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05709539 2023-03-31 05709539 2024-03-31 05709539 2023-04-01 2024-03-31 05709539 frs-core:CurrentFinancialInstruments 2024-03-31 05709539 frs-core:FurnitureFittings 2024-03-31 05709539 frs-core:FurnitureFittings 2023-04-01 2024-03-31 05709539 frs-core:FurnitureFittings 2023-03-31 05709539 frs-core:MotorVehicles 2024-03-31 05709539 frs-core:MotorVehicles 2023-04-01 2024-03-31 05709539 frs-core:MotorVehicles 2023-03-31 05709539 frs-core:PlantMachinery 2024-03-31 05709539 frs-core:PlantMachinery 2023-04-01 2024-03-31 05709539 frs-core:PlantMachinery 2023-03-31 05709539 frs-core:ShareCapital 2024-03-31 05709539 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05709539 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05709539 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05709539 frs-bus:SmallEntities 2023-04-01 2024-03-31 05709539 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05709539 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05709539 frs-bus:Director1 2023-04-01 2024-03-31 05709539 frs-bus:Director2 2023-04-01 2024-03-31 05709539 frs-countries:EnglandWales 2023-04-01 2024-03-31 05709539 2022-03-31 05709539 2023-03-31 05709539 2022-04-01 2023-03-31 05709539 frs-core:CurrentFinancialInstruments 2023-03-31 05709539 frs-core:ShareCapital 2023-03-31 05709539 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 05709539
BRADSHAW AGGREGATES 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: 05709539
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 102,011 124,887
102,011 124,887
CURRENT ASSETS
Stocks 5 44,582 66,042
Debtors 6 43,412 36,766
Cash at bank and in hand 17,878 16,975
105,872 119,783
Creditors: Amounts Falling Due Within One Year 7 (96,660 ) (121,370 )
NET CURRENT ASSETS (LIABILITIES) 9,212 (1,587 )
TOTAL ASSETS LESS CURRENT LIABILITIES 111,223 123,300
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,382 ) (23,663 )
NET ASSETS 91,841 99,637
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 91,741 99,537
SHAREHOLDERS' FUNDS 91,841 99,637
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
Mrs L Bradshaw
Director
25/09/2024
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
BRADSHAW AGGREGATES LIMITED Registered number 05709539 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 24 Adswood Industrial Estate, Adswood Road, Stockport, Cheshire, SK3 8LF.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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 20% reducing balance
Fixtures & Fittings 15% 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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 1 4
2 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2023 63,073 115,500 15,297 193,870
As at 31 March 2024 63,073 115,500 15,297 193,870
...CONTINUED
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Page 4
Depreciation
As at 1 April 2023 23,183 32,640 13,160 68,983
Provided during the period 5,983 16,572 321 22,876
As at 31 March 2024 29,166 49,212 13,481 91,859
Net Book Value
As at 31 March 2024 33,907 66,288 1,816 102,011
As at 1 April 2023 39,890 82,860 2,137 124,887
5. Stocks
2024 2023
£ £
Stock 44,582 66,042
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 23,693 18,987
Other debtors - 800
Corporation tax recoverable assets 16,979 16,979
Other taxes and social security 2,740 -
43,412 36,766
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 12,509 19,041
Other taxes and social security - 2,520
VAT 8,816 6,043
Other creditors 270 254
Accruals and deferred income 750 10,698
Directors' loan accounts 18,719 17,218
Amounts owed to associates 55,596 65,596
96,660 121,370
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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