Acorah Software Products - Accounts Production 16.0.110 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 09610255 Mr John Faith Ms Donna Morrison Mr Ian Morrison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09610255 2023-05-31 09610255 2024-05-31 09610255 2023-06-01 2024-05-31 09610255 frs-core:CurrentFinancialInstruments 2024-05-31 09610255 frs-core:FurnitureFittings 2024-05-31 09610255 frs-core:FurnitureFittings 2023-06-01 2024-05-31 09610255 frs-core:FurnitureFittings 2023-05-31 09610255 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 09610255 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 09610255 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-31 09610255 frs-core:PlantMachinery 2024-05-31 09610255 frs-core:PlantMachinery 2023-06-01 2024-05-31 09610255 frs-core:PlantMachinery 2023-05-31 09610255 frs-core:ShareCapital 2024-05-31 09610255 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09610255 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09610255 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 09610255 frs-bus:SmallEntities 2023-06-01 2024-05-31 09610255 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09610255 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 09610255 frs-bus:Director1 2023-06-01 2024-05-31 09610255 frs-bus:Director2 2023-06-01 2024-05-31 09610255 frs-bus:Director3 2023-06-01 2024-05-31 09610255 frs-countries:EnglandWales 2023-06-01 2024-05-31 09610255 2022-05-31 09610255 2023-05-31 09610255 2022-06-01 2023-05-31 09610255 frs-core:CurrentFinancialInstruments 2023-05-31 09610255 frs-core:ShareCapital 2023-05-31 09610255 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 09610255
KNIGHTON MILL POTTERY LTD
Unaudited Financial Statements
For The Year Ended 31 May 2024
Fisherton Consulting Limited
F9 Mills House
Mills Way
Amesbury
Wiltshire
SP4 7RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09610255
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,028 7,550
5,028 7,550
CURRENT ASSETS
Stocks 5 30,000 27,374
Debtors 6 2,512 3,541
Cash at bank and in hand 4,234 6,639
36,746 37,554
Creditors: Amounts Falling Due Within One Year 7 (86,788 ) (100,261 )
NET CURRENT ASSETS (LIABILITIES) (50,042 ) (62,707 )
TOTAL ASSETS LESS CURRENT LIABILITIES (45,014 ) (55,157 )
NET LIABILITIES (45,014 ) (55,157 )
CAPITAL AND RESERVES
Called up share capital 8 30 30
Profit and Loss Account (45,044 ) (55,187 )
SHAREHOLDERS' FUNDS (45,014) (55,157)
Page 1
Page 2
For the year ending 31 May 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 Ian Morrison
Director
22 January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
KNIGHTON MILL POTTERY LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09610255 . The registered office is Knighton Mill, Knighton Road, Broad Chalke, Salisbury, SP5 5DX.
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.

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 10% straight line
Plant & Machinery 20% straight line
Fixtures & Fittings 20% straight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2023 13,800 27,212 8,620 49,632
As at 31 May 2024 13,800 27,212 8,620 49,632
Depreciation
As at 1 June 2023 11,040 22,422 8,620 42,082
Provided during the period 1,380 1,142 - 2,522
As at 31 May 2024 12,420 23,564 8,620 44,604
Net Book Value
As at 31 May 2024 1,380 3,648 - 5,028
As at 1 June 2023 2,760 4,790 - 7,550
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5. Stocks
2024 2023
£ £
Stock 2,500 3,000
Finished goods 27,500 24,374
30,000 27,374
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 2,512 3,541
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,000 973
Directors' loan accounts 85,788 99,288
86,788 100,261
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 30 30
Page 4