Acorah Software Products - Accounts Production 16.1.200 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 12744966 Mr K J Bradbury Mr L P Roche Mr J P Tibbins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12744966 2023-07-31 12744966 2024-07-31 12744966 2023-08-01 2024-07-31 12744966 frs-core:CurrentFinancialInstruments 2024-07-31 12744966 frs-core:Non-currentFinancialInstruments 2024-07-31 12744966 frs-core:BetweenOneFiveYears 2024-07-31 12744966 frs-core:ComputerEquipment 2024-07-31 12744966 frs-core:ComputerEquipment 2023-08-01 2024-07-31 12744966 frs-core:ComputerEquipment 2023-07-31 12744966 frs-core:FurnitureFittings 2024-07-31 12744966 frs-core:FurnitureFittings 2023-08-01 2024-07-31 12744966 frs-core:FurnitureFittings 2023-07-31 12744966 frs-core:PlantMachinery 2024-07-31 12744966 frs-core:PlantMachinery 2023-08-01 2024-07-31 12744966 frs-core:PlantMachinery 2023-07-31 12744966 frs-core:WithinOneYear 2024-07-31 12744966 frs-core:ShareCapital 2024-07-31 12744966 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12744966 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12744966 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 12744966 frs-bus:SmallEntities 2023-08-01 2024-07-31 12744966 frs-bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 12744966 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12744966 frs-bus:Director1 2023-08-01 2024-07-31 12744966 frs-bus:Director2 2023-08-01 2024-07-31 12744966 frs-bus:Director3 2023-08-01 2024-07-31 12744966 frs-countries:EnglandWales 2023-08-01 2024-07-31 12744966 2022-07-31 12744966 2023-07-31 12744966 2022-08-01 2023-07-31 12744966 frs-core:CurrentFinancialInstruments 2023-07-31 12744966 frs-core:Non-currentFinancialInstruments 2023-07-31 12744966 frs-core:BetweenOneFiveYears 2023-07-31 12744966 frs-core:PlantMachinery 2022-08-01 2023-07-31 12744966 frs-core:WithinOneYear 2023-07-31 12744966 frs-core:ShareCapital 2023-07-31 12744966 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 12744966
Base Metal Concentrates Analysis Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Base Metal Concentrates Analysis Ltd for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Base Metal Concentrates Analysis Ltd for the year ended 31 July 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Base Metal Concentrates Analysis Ltd , as a body, in accordance with the terms of our engagement letter dated 30 May 2024. Our work has been undertaken solely to prepare for your approval the accounts of Base Metal Concentrates Analysis Ltd and state those matters that we have agreed to state to the directors of Base Metal Concentrates Analysis Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Base Metal Concentrates Analysis Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Base Metal Concentrates Analysis Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Base Metal Concentrates Analysis Ltd . You consider that Base Metal Concentrates Analysis Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Base Metal Concentrates Analysis Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
ERC Accountants and Business Advisers Limtied
11 December 2024
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Balance Sheet
Registered number: 12744966
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 497,948 379,793
497,948 379,793
CURRENT ASSETS
Stocks 5 16,061 7,856
Debtors 6 220,400 103,626
Cash at bank and in hand 388,433 131,853
624,894 243,335
Creditors: Amounts Falling Due Within One Year 7 (571,985 ) (580,521 )
NET CURRENT ASSETS (LIABILITIES) 52,909 (337,186 )
TOTAL ASSETS LESS CURRENT LIABILITIES 550,857 42,607
Creditors: Amounts Falling Due After More Than One Year 8 (11,196 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (124,490 ) (5,575 )
NET ASSETS 415,171 37,032
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 415,071 36,932
SHAREHOLDERS' FUNDS 415,171 37,032
Page 2
Page 3
For the year ending 31 July 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 K J Bradbury
Director
11 December 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Base Metal Concentrates Analysis Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12744966 . The registered office is 324 Haydock Lane, Haydock, St. Helens, WA11 9UY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 10% straight line
Fixtures and fittings 10% straight line
Computer equipment 25% straight line
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2023: 23)
21 23
4. Tangible Assets
Plant and machinery Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 August 2023 345,322 89,704 18,498 453,524
Additions 141,649 21,218 26,270 189,137
As at 31 July 2024 486,971 110,922 44,768 642,661
Depreciation
As at 1 August 2023 52,492 15,123 6,116 73,731
Provided during the period 48,697 11,093 11,192 70,982
As at 31 July 2024 101,189 26,216 17,308 144,713
Net Book Value
As at 31 July 2024 385,782 84,706 27,460 497,948
As at 1 August 2023 292,830 74,581 12,382 379,793
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Plant and machinery 26,460 -
5. Stocks
2024 2023
£ £
Work in progress 16,061 7,856
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 198,886 67,483
Other debtors 21,514 36,143
220,400 103,626
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,196 -
Trade creditors 117,250 148,794
Other creditors 417,516 415,756
Taxation and social security 26,023 15,971
571,985 580,521
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,196 -
9. Secured Creditors
Of the creditors the following amounts are secured over the assets to which they relate:
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 22,392 -
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,196 -
Later than one year and not later than five years 11,196 -
22,392 -
22,392 -
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 75,607 75,607
Later than one year and not later than five years 29,141 104,748
104,748 180,355
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13. Related Party Transactions
The following related party transactions were undertaken during the year:
During the year a director introduced £845 (2023: £312) and withdrew amounts totalling £nil. At the balance sheet date the directors was owed £1,469 (2023: £624) from the company.
During the year a director introduced £312 (2023: £312) and withdrew amounts totalling £nil. At the balance sheet date the directors was owed £936 (2023: £624) from the company.
During the year a director introduced £312 (2023: £312) and withdrew amounts totalling £nil. At the balance sheet date the directors was owed £936 (2023: £624) from the company.
No dividends were paid to the directors in respect of their shareholdings.
The aggregate remuneration paid to key management personnel for the year was £298,099 (2023:£174,179).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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