Acorah Software Products - Accounts Production 16.0.110 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 NI073854 Mr Walter Mathews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI073854 2023-09-30 NI073854 2024-09-30 NI073854 2023-10-01 2024-09-30 NI073854 frs-core:PlantMachinery 2024-09-30 NI073854 frs-core:PlantMachinery 2023-10-01 2024-09-30 NI073854 frs-core:PlantMachinery 2023-09-30 NI073854 frs-core:ShareCapital 2024-09-30 NI073854 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 NI073854 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 NI073854 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 NI073854 frs-bus:SmallEntities 2023-10-01 2024-09-30 NI073854 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 NI073854 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 NI073854 frs-bus:Director1 2023-10-01 2024-09-30 NI073854 frs-countries:NorthernIreland 2023-10-01 2024-09-30 NI073854 2022-09-30 NI073854 2023-09-30 NI073854 2022-10-01 2023-09-30 NI073854 frs-core:CurrentFinancialInstruments 2023-09-30 NI073854 frs-core:ShareCapital 2023-09-30 NI073854 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: NI073854
Back Care Mattress Specialist Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Lakeview CA Ltd
Chartered Accountants
142 Station Road
Saintfield
Co Down
BT24 7EL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI073854
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,935 21,935
21,935 21,935
CURRENT ASSETS
Cash at bank and in hand 40,896 46,753
40,896 46,753
Creditors: Amounts Falling Due Within One Year 5 (3,594 ) (1,498 )
NET CURRENT ASSETS (LIABILITIES) 37,302 45,255
TOTAL ASSETS LESS CURRENT LIABILITIES 59,237 67,190
NET ASSETS 59,237 67,190
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 59,236 67,189
SHAREHOLDERS' FUNDS 59,237 67,190
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Page 2
For the year ending 30 September 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 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.
On behalf of the board
Mr Walter Mathews
Director
28/12/2024
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
Back Care Mattress Specialist Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI073854 . The registered office is 66a Moss Road, Waringstown, Craigavon, Down, BT66 7QY.
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. 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:
Plant & Machinery nil
2.3. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: NIL (2023: )
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 21,935
As at 30 September 2024 21,935
Net Book Value
As at 30 September 2024 21,935
As at 1 October 2023 21,935
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5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Other creditors 3,594 1,499
3,594 1,498
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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