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 09533711 Mr Jacob Westley Mrs Nicola Westley Mr Jacob Westley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09533711 2023-06-30 09533711 2024-06-30 09533711 2023-07-01 2024-06-30 09533711 frs-core:CurrentFinancialInstruments 2024-06-30 09533711 frs-core:Non-currentFinancialInstruments 2024-06-30 09533711 frs-core:BetweenOneFiveYears 2024-06-30 09533711 frs-core:ComputerEquipment 2024-06-30 09533711 frs-core:ComputerEquipment 2023-07-01 2024-06-30 09533711 frs-core:ComputerEquipment 2023-06-30 09533711 frs-core:FurnitureFittings 2024-06-30 09533711 frs-core:FurnitureFittings 2023-07-01 2024-06-30 09533711 frs-core:FurnitureFittings 2023-06-30 09533711 frs-core:MotorVehicles 2024-06-30 09533711 frs-core:MotorVehicles 2023-07-01 2024-06-30 09533711 frs-core:MotorVehicles 2023-06-30 09533711 frs-core:PlantMachinery 2024-06-30 09533711 frs-core:PlantMachinery 2023-07-01 2024-06-30 09533711 frs-core:PlantMachinery 2023-06-30 09533711 frs-core:WithinOneYear 2024-06-30 09533711 frs-core:ShareCapital 2024-06-30 09533711 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09533711 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09533711 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 09533711 frs-bus:SmallEntities 2023-07-01 2024-06-30 09533711 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09533711 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 09533711 frs-bus:Director1 2023-07-01 2024-06-30 09533711 frs-bus:Director2 2023-07-01 2024-06-30 09533711 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 09533711 frs-countries:EnglandWales 2023-07-01 2024-06-30 09533711 2022-06-30 09533711 2023-06-30 09533711 2022-07-01 2023-06-30 09533711 frs-core:CurrentFinancialInstruments 2023-06-30 09533711 frs-core:Non-currentFinancialInstruments 2023-06-30 09533711 frs-core:BetweenOneFiveYears 2023-06-30 09533711 frs-core:WithinOneYear 2023-06-30 09533711 frs-core:ShareCapital 2023-06-30 09533711 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 09533711
A.W.P. Plumbing & Gas Ltd
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: 09533711
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,034 47,334
39,034 47,334
CURRENT ASSETS
Stocks 5 1,500 1,500
Debtors 6 6,511 1,084
Cash at bank and in hand 24,960 68,264
32,971 70,848
Creditors: Amounts Falling Due Within One Year 7 (22,018 ) (22,805 )
NET CURRENT ASSETS (LIABILITIES) 10,953 48,043
TOTAL ASSETS LESS CURRENT LIABILITIES 49,987 95,377
Creditors: Amounts Falling Due After More Than One Year 8 (18,300 ) (22,653 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,417 ) (771 )
NET ASSETS 24,270 71,953
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 24,260 71,943
SHAREHOLDERS' FUNDS 24,270 71,953
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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 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 Jacob Westley
Director
23 January 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
A.W.P. Plumbing & Gas Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09533711 . The registered office is 24 Mundys Drive, Heanor, Derbyshire, DE75 7BR.
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:
Plant & Machinery 25% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33.3% straight line
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.
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.
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2.6. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 6)
5 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 1,048 71,822 254 1,465 74,589
Additions 1,800 - - - 1,800
As at 30 June 2024 2,848 71,822 254 1,465 76,389
Depreciation
As at 1 July 2023 877 25,798 92 488 27,255
Provided during the period 381 9,204 32 483 10,100
As at 30 June 2024 1,258 35,002 124 971 37,355
Net Book Value
As at 30 June 2024 1,590 36,820 130 494 39,034
As at 1 July 2023 171 46,024 162 977 47,334
5. Stocks
2024 2023
£ £
Materials 1,500 1,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,184 126
Other debtors 327 958
6,511 1,084
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 6,100 9,972
Other creditors 5,658 5,266
Taxation and social security 10,260 7,567
22,018 22,805
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 18,300 22,653
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,100 9,972
Later than one year and not later than five years 18,300 22,653
24,400 32,625
24,400 32,625
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
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