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 07330196 Mr John Wilson Mrs Nicola Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07330196 2023-03-31 07330196 2024-03-31 07330196 2023-04-01 2024-03-31 07330196 frs-core:CurrentFinancialInstruments 2024-03-31 07330196 frs-core:Non-currentFinancialInstruments 2024-03-31 07330196 frs-core:ComputerEquipment 2024-03-31 07330196 frs-core:ComputerEquipment 2023-04-01 2024-03-31 07330196 frs-core:ComputerEquipment 2023-03-31 07330196 frs-core:NetGoodwill 2024-03-31 07330196 frs-core:NetGoodwill 2023-04-01 2024-03-31 07330196 frs-core:NetGoodwill 2023-03-31 07330196 frs-core:MotorVehicles 2024-03-31 07330196 frs-core:MotorVehicles 2023-04-01 2024-03-31 07330196 frs-core:MotorVehicles 2023-03-31 07330196 frs-core:PlantMachinery 2024-03-31 07330196 frs-core:PlantMachinery 2023-04-01 2024-03-31 07330196 frs-core:PlantMachinery 2023-03-31 07330196 frs-core:WithinOneYear 2024-03-31 07330196 frs-core:ShareCapital 2024-03-31 07330196 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07330196 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07330196 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 07330196 frs-bus:SmallEntities 2023-04-01 2024-03-31 07330196 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07330196 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 07330196 frs-bus:Director1 2023-04-01 2024-03-31 07330196 frs-bus:Director2 2023-04-01 2024-03-31 07330196 frs-countries:EnglandWales 2023-04-01 2024-03-31 07330196 2022-03-31 07330196 2023-03-31 07330196 2022-04-01 2023-03-31 07330196 frs-core:CurrentFinancialInstruments 2023-03-31 07330196 frs-core:Non-currentFinancialInstruments 2023-03-31 07330196 frs-core:BetweenOneFiveYears 2023-03-31 07330196 frs-core:WithinOneYear 2023-03-31 07330196 frs-core:ShareCapital 2023-03-31 07330196 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 07330196
John Wilson Plumbing & Heating Engineers Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07330196
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 23,339 37,662
23,339 37,662
CURRENT ASSETS
Stocks 6 10,485 10,485
Debtors 7 15,247 14,652
Cash at bank and in hand 1,050 1,930
26,782 27,067
Creditors: Amounts Falling Due Within One Year 8 (39,416 ) (41,011 )
NET CURRENT ASSETS (LIABILITIES) (12,634 ) (13,944 )
TOTAL ASSETS LESS CURRENT LIABILITIES 10,705 23,718
Creditors: Amounts Falling Due After More Than One Year 9 (18,829 ) (23,488 )
NET (LIABILITIES)/ASSETS (8,124 ) 230
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (8,224 ) 130
SHAREHOLDERS' FUNDS (8,124) 230
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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
Mr John Wilson
Director
24/01/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
John Wilson Plumbing & Heating Engineers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07330196 . The registered office is 242 Valley Drive, Kendal, LA9 7SL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 tax. 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.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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 15% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 40% Reducing balance
2.5. 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.
2.6. 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.
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2.7. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: )
3 -
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 14,500
As at 31 March 2024 14,500
Amortisation
As at 1 April 2023 14,500
As at 31 March 2024 14,500
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 1,903 68,998 2,434 73,335
Disposals - (19,250 ) - (19,250 )
As at 31 March 2024 1,903 49,748 2,434 54,085
...CONTINUED
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Depreciation
As at 1 April 2023 1,296 32,189 2,188 35,673
Provided during the period 101 4,014 159 4,274
Disposals - (9,201 ) - (9,201 )
As at 31 March 2024 1,397 27,002 2,347 30,746
Net Book Value
As at 31 March 2024 506 22,746 87 23,339
As at 1 April 2023 607 36,809 246 37,662
6. Stocks
2024 2023
£ £
Stock 10,485 10,485
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 14,688 13,126
Other debtors 559 1,526
15,247 14,652
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,097 5,732
Trade creditors 10,375 429
Bank loans and overdrafts 12,581 15,710
Other creditors 3,726 3,352
Taxation and social security 10,637 15,788
39,416 41,011
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 1,153
Bank loans 18,829 22,335
18,829 23,488
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10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,097 5,732
Later than one year and not later than five years - 1,153
2,097 6,885
2,097 6,885
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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