Acorah Software Products - Accounts Production 16.1.300 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 11562460 Mrs Annette Turner Mr James Turner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11562460 2023-03-31 11562460 2024-03-31 11562460 2023-04-01 2024-03-31 11562460 frs-core:CurrentFinancialInstruments 2024-03-31 11562460 frs-core:Non-currentFinancialInstruments 2024-03-31 11562460 frs-core:BetweenOneFiveYears 2024-03-31 11562460 frs-core:ComputerEquipment 2024-03-31 11562460 frs-core:ComputerEquipment 2023-04-01 2024-03-31 11562460 frs-core:ComputerEquipment 2023-03-31 11562460 frs-core:FurnitureFittings 2024-03-31 11562460 frs-core:FurnitureFittings 2023-04-01 2024-03-31 11562460 frs-core:FurnitureFittings 2023-03-31 11562460 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 11562460 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 11562460 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 11562460 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 11562460 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 11562460 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 11562460 frs-core:MotorVehicles 2024-03-31 11562460 frs-core:MotorVehicles 2023-04-01 2024-03-31 11562460 frs-core:MotorVehicles 2023-03-31 11562460 frs-core:PlantMachinery 2024-03-31 11562460 frs-core:PlantMachinery 2023-04-01 2024-03-31 11562460 frs-core:PlantMachinery 2023-03-31 11562460 frs-core:WithinOneYear 2024-03-31 11562460 frs-core:ShareCapital 2024-03-31 11562460 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11562460 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11562460 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 11562460 frs-bus:SmallEntities 2023-04-01 2024-03-31 11562460 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11562460 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 11562460 frs-bus:Director1 2023-04-01 2024-03-31 11562460 frs-bus:Director2 2023-04-01 2024-03-31 11562460 frs-countries:EnglandWales 2023-04-01 2024-03-31 11562460 2022-03-31 11562460 2023-03-31 11562460 2022-04-01 2023-03-31 11562460 frs-core:CurrentFinancialInstruments 2023-03-31 11562460 frs-core:Non-currentFinancialInstruments 2023-03-31 11562460 frs-core:BetweenOneFiveYears 2023-03-31 11562460 frs-core:WithinOneYear 2023-03-31 11562460 frs-core:ShareCapital 2023-03-31 11562460 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 11562460
J & A Turner Poultry Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
MACRO ACCOUNTANCY LTD
Willows Holt Yard
Willows Holt, Willows Lane,
Sibsey, Boston
Lincolnshire
PE22 0TG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11562460
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,336,009 1,387,025
1,336,009 1,387,025
CURRENT ASSETS
Stocks 5 10,500 10,500
Debtors 6 132,215 60,850
Cash at bank and in hand 63 43
142,778 71,393
Creditors: Amounts Falling Due Within One Year 7 (329,117 ) (242,560 )
NET CURRENT ASSETS (LIABILITIES) (186,339 ) (171,167 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,149,670 1,215,858
Creditors: Amounts Falling Due After More Than One Year 8 (1,036,857 ) (1,147,411 )
NET ASSETS 112,813 68,447
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 112,713 68,347
SHAREHOLDERS' FUNDS 112,813 68,447
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 Annette Turner
Director
Mr James Turner
Director
27/08/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J & A Turner Poultry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11562460 . The registered office is Thornton Park Farm, Bunkers Hill, New York, Lincoln, Lincolnshire, LN4 4YL.
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 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 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:
Freehold 2% on cost
Improvements to Property 4% on cost
Plant & Machinery 4% on cost
Motor Vehicles 15% on cost
Fixtures & Fittings 10% on cost
Computer Equipment 15% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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.
Page 3
Page 4
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. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 7)
6 7
4. Tangible Assets
Land & Property
Freehold Improvements to Property Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 April 2023 523,649 48,873 981,816 3,000
Additions - - - -
As at 31 March 2024 523,649 48,873 981,816 3,000
Depreciation
As at 1 April 2023 36,237 5,877 142,313 300
Provided during the period 10,473 1,955 39,411 450
As at 31 March 2024 46,710 7,832 181,724 750
Net Book Value
As at 31 March 2024 476,939 41,041 800,092 2,250
As at 1 April 2023 487,412 42,996 839,503 2,700
Page 4
Page 5
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 20,763 673 1,578,774
Additions 3,450 - 3,450
As at 31 March 2024 24,213 673 1,582,224
Depreciation
As at 1 April 2023 6,676 346 191,749
Provided during the period 2,076 101 54,466
As at 31 March 2024 8,752 447 246,215
Net Book Value
As at 31 March 2024 15,461 226 1,336,009
As at 1 April 2023 14,087 327 1,387,025
5. Stocks
2024 2023
£ £
Stock 10,500 10,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,578 7,957
Other debtors 127,637 52,893
132,215 60,850
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 51,492 51,977
Trade creditors 47,472 51,184
Bank loans and overdrafts 196,256 131,731
Other creditors 33,897 7,668
329,117 242,560
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 117,686 168,823
Bank loans 919,171 978,588
1,036,857 1,147,411
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 51,492 51,977
Later than one year and not later than five years 117,686 168,823
169,178 220,800
169,178 220,800
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6