Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 01727390 Mr J E England Mrs C D M England true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01727390 2023-06-30 01727390 2024-06-30 01727390 2023-07-01 2024-06-30 01727390 frs-core:CurrentFinancialInstruments 2024-06-30 01727390 frs-core:Non-currentFinancialInstruments 2024-06-30 01727390 frs-core:FurnitureFittings 2024-06-30 01727390 frs-core:FurnitureFittings 2023-07-01 2024-06-30 01727390 frs-core:FurnitureFittings 2023-06-30 01727390 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 01727390 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 01727390 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 01727390 frs-core:MotorVehicles 2024-06-30 01727390 frs-core:MotorVehicles 2023-07-01 2024-06-30 01727390 frs-core:MotorVehicles 2023-06-30 01727390 frs-core:PlantMachinery 2024-06-30 01727390 frs-core:PlantMachinery 2023-07-01 2024-06-30 01727390 frs-core:PlantMachinery 2023-06-30 01727390 frs-core:WithinOneYear 2024-06-30 01727390 frs-core:ShareCapital 2024-06-30 01727390 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 01727390 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 01727390 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 01727390 frs-bus:SmallEntities 2023-07-01 2024-06-30 01727390 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 01727390 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 01727390 1 2023-07-01 2024-06-30 01727390 frs-bus:Director1 2023-07-01 2024-06-30 01727390 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 01727390 frs-countries:EnglandWales 2023-07-01 2024-06-30 01727390 2022-06-30 01727390 2023-06-30 01727390 2022-07-01 2023-06-30 01727390 frs-core:CurrentFinancialInstruments 2023-06-30 01727390 frs-core:Non-currentFinancialInstruments 2023-06-30 01727390 frs-core:BetweenOneFiveYears 2023-06-30 01727390 frs-core:WithinOneYear 2023-06-30 01727390 frs-core:ShareCapital 2023-06-30 01727390 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 01727390
Ronald England & Son Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01727390
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 93,263 176,160
93,263 176,160
CURRENT ASSETS
Debtors 5 73,577 108,584
Cash at bank and in hand 55,590 24,465
129,167 133,049
Creditors: Amounts Falling Due Within One Year 6 (76,118 ) (123,214 )
NET CURRENT ASSETS (LIABILITIES) 53,049 9,835
TOTAL ASSETS LESS CURRENT LIABILITIES 146,312 185,995
Creditors: Amounts Falling Due After More Than One Year 7 (10,000 ) (47,525 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (16,552 ) (36,844 )
NET ASSETS 119,760 101,626
CAPITAL AND RESERVES
Called up share capital 10 1,040 1,040
Profit and Loss Account 118,720 100,586
SHAREHOLDERS' FUNDS 119,760 101,626
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For the year ending 30 June 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 J E England
Director
17/01/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ronald England & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01727390 . The registered office is The Coach House, Cound, Shrewsbury, Shropshire, SY5 6EW.
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:
Freehold 25% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised on the balance sheet as tangible fixed assets and are depreciated over their useful lives. The capital elements of future obligations under the leases are included as liabilities in the balance sheet. The interest element of the rental obligation is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Assets held under hire purchase agreements are capitalised as tangible fixed assets and are depreciated over their useful lives. The capital element of future finance payments is included within creditors. Finance charges are allocated to accounting periods over the length of the contract.
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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 July 2023 6,024 629,458 31,194 32,189 698,865
Additions - 624 - 583 1,207
Disposals - (124,285 ) - (1,798 ) (126,083 )
As at 30 June 2024 6,024 505,797 31,194 30,974 573,989
Depreciation
As at 1 July 2023 6,024 464,911 23,792 27,978 522,705
Provided during the period - 20,994 1,851 660 23,505
Disposals - (64,084 ) - (1,400 ) (65,484 )
As at 30 June 2024 6,024 421,821 25,643 27,238 480,726
Net Book Value
As at 30 June 2024 - 83,976 5,551 3,736 93,263
As at 1 July 2023 - 164,547 7,402 4,211 176,160
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 66,000 100,168
Other debtors 7,577 8,416
73,577 108,584
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,400 19,308
Trade creditors 430 70,699
Bank loans and overdrafts 10,000 10,000
Corporation tax 42,873 17,917
Other taxes and social security 13,494 5,290
Other creditors 1,921 -
76,118 123,214
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 27,525
Bank loans 10,000 20,000
10,000 47,525
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,400 19,308
Later than one year and not later than five years - 27,525
7,400 46,833
7,400 46,833
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 16,552 36,844
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,040 1,040
11. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 54,050 82,975
12. Related Party Transactions
Included in creditors are loans of £Nil (2023 - £Nil) from The Ronald England & Son pension scheme.
The above are on normal commercial terms in the ordinary course of business.
13. Ultimate Controlling Party
The company is controlled by J E England and C D England. 
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