Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 04540447 Mr Philip Taylor Mrs Fiona Taylor Mrs Fiona Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04540447 2023-04-30 04540447 2024-04-30 04540447 2023-05-01 2024-04-30 04540447 frs-core:CurrentFinancialInstruments 2024-04-30 04540447 frs-core:Non-currentFinancialInstruments 2024-04-30 04540447 frs-core:ComputerEquipment 2024-04-30 04540447 frs-core:ComputerEquipment 2023-05-01 2024-04-30 04540447 frs-core:ComputerEquipment 2023-04-30 04540447 frs-core:MotorVehicles 2024-04-30 04540447 frs-core:MotorVehicles 2023-05-01 2024-04-30 04540447 frs-core:MotorVehicles 2023-04-30 04540447 frs-core:PlantMachinery 2024-04-30 04540447 frs-core:PlantMachinery 2023-05-01 2024-04-30 04540447 frs-core:PlantMachinery 2023-04-30 04540447 frs-core:ShareCapital 2024-04-30 04540447 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 04540447 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04540447 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 04540447 frs-bus:SmallEntities 2023-05-01 2024-04-30 04540447 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 04540447 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 04540447 frs-bus:Director1 2023-05-01 2024-04-30 04540447 frs-bus:Director2 2023-05-01 2024-04-30 04540447 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 04540447 frs-countries:EnglandWales 2023-05-01 2024-04-30 04540447 2022-04-30 04540447 2023-04-30 04540447 2022-05-01 2023-04-30 04540447 frs-core:CurrentFinancialInstruments 2023-04-30 04540447 frs-core:Non-currentFinancialInstruments 2023-04-30 04540447 frs-core:WithinOneYear 2023-04-30 04540447 frs-core:ShareCapital 2023-04-30 04540447 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 04540447
Brett Valley Maintenance Services Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Hammond Ford & Co Limited
Unit 6 Church Road
Barrow
Bury St. Edmunds
IP29 5AX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04540447
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 81,142 94,783
81,142 94,783
CURRENT ASSETS
Stocks 5 500 500
Debtors 6 24,774 40,492
Cash at bank and in hand 7,237 -
32,511 40,992
Creditors: Amounts Falling Due Within One Year 7 (66,330 ) (82,418 )
NET CURRENT ASSETS (LIABILITIES) (33,819 ) (41,426 )
TOTAL ASSETS LESS CURRENT LIABILITIES 47,323 53,357
Creditors: Amounts Falling Due After More Than One Year 8 (2,667 ) (4,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (15,417 ) (18,009 )
NET ASSETS 29,239 30,681
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 29,237 30,679
SHAREHOLDERS' FUNDS 29,239 30,681
Page 1
Page 2
For the year ending 30 April 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 Philip Taylor
Director
27th January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brett Valley Maintenance Services Limited Registered number 04540447 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 6 Church Farm, Barrow, Bury St Edmunds, Suffolk, IP29 5AX.
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:
Plant & Machinery 10% reducing balance
Motor Vehicles 20% reducing balance
Computer Equipment 20% 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. 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 7)
8 7
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 111,222 175,319 2,515 289,056
Additions 299 - - 299
As at 30 April 2024 111,521 175,319 2,515 289,355
Depreciation
As at 1 May 2023 59,894 132,464 1,915 194,273
Provided during the period 5,163 8,570 207 13,940
As at 30 April 2024 65,057 141,034 2,122 208,213
Net Book Value
As at 30 April 2024 46,464 34,285 393 81,142
As at 1 May 2023 51,328 42,855 600 94,783
5. Stocks
2024 2023
£ £
Stock 500 500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 24,774 23,369
Prepayments and accrued income - 17,123
24,774 40,492
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 747
Trade creditors 13,433 16,491
Bank loans and overdrafts 2,000 8,622
Corporation tax 5,174 1,856
Other taxes and social security 2,766 2,328
VAT 13,102 9,519
Other creditors 2,855 2,855
Directors' loan accounts 27,000 40,000
66,330 82,418
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,667 4,667
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 747
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 15,417 18,009
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5