Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 true No description of principal activity 1 May 2023 30 April 2024 30 April 2024 08970011 Mr JACEK MICHAL NOWAKOWSKI iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08970011 2023-04-30 08970011 2024-04-30 08970011 2023-05-01 2024-04-30 08970011 frs-core:CurrentFinancialInstruments 2024-04-30 08970011 frs-core:Non-currentFinancialInstruments 2024-04-30 08970011 frs-core:ComputerEquipment 2023-05-01 2024-04-30 08970011 frs-core:FurnitureFittings 2023-05-01 2024-04-30 08970011 frs-core:MotorVehicles 2024-04-30 08970011 frs-core:MotorVehicles 2023-05-01 2024-04-30 08970011 frs-core:MotorVehicles 2023-04-30 08970011 frs-core:PlantMachinery 2024-04-30 08970011 frs-core:PlantMachinery 2023-05-01 2024-04-30 08970011 frs-core:PlantMachinery 2023-04-30 08970011 frs-core:ShareCapital 2024-04-30 08970011 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08970011 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08970011 frs-bus:FullAccounts 2023-05-01 2024-04-30 08970011 frs-bus:SmallEntities 2023-05-01 2024-04-30 08970011 frs-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 08970011 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08970011 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-05-01 2024-04-30 08970011 frs-bus:Director1 2023-05-01 2024-04-30 08970011 frs-countries:EnglandWales 2023-05-01 2024-04-30 08970011 2022-04-30 08970011 2023-04-30 08970011 2022-05-01 2023-04-30 08970011 frs-core:CurrentFinancialInstruments 2023-04-30 08970011 frs-core:Non-currentFinancialInstruments 2023-04-30 08970011 frs-core:ShareCapital 2023-04-30 08970011 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 08970011
Nowakowski Funeral Directors Limited
Director's Report and
Financial Statements
For The Year Ended 30 April 2024
Beta Complex Accounting Ltd
Office 44, Drewitt House
Bournemouth
BH11 8LL
Director's Report and Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Notes to the Financial Statements 7—9
Page 1
Company Information
Director Mr JACEK MICHAL NOWAKOWSKI
Company Number 08970011
Registered Office 288 Farnham Road
Slough
SL1 4XL
Accountants Beta Complex Accounting Ltd
Certified accountant
Office 44, Drewitt House
Bournemouth
BH11 8LL
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 30 April 2024.
Directors
The director who held office during the year were as follows:
Mr JACEK MICHAL NOWAKOWSKI
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr JACEK MICHAL NOWAKOWSKI
Director
28th January 2025
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Page 3
Accountant's Report
Report of the Accountant to the director of Nowakowski Funeral Directors Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 April 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
28th January 2025
Beta Complex Accounting Ltd
Certified accountant
Office 44, Drewitt House
Bournemouth
BH11 8LL
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Page 4
Profit and Loss Account
2024 2023
Notes £ £
TURNOVER 1,093,698 1,115,249
Cost of sales (261,339 ) (477,414 )
GROSS PROFIT 832,359 637,835
Distribution costs (78,382 ) 30,676
Administrative expenses (766,933 ) (640,196 )
Other operating income 60 -
OPERATING (LOSS)/PROFIT (12,896 ) 28,315
Other interest receivable and similar income 800 708
(LOSS)/PROFIT BEFORE TAXATION (12,096 ) 29,023
Tax on (Loss)/profit - (7,235 )
(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR (12,096 ) 21,788
The notes on pages 7 to 9 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 91,776 55,419
91,776 55,419
CURRENT ASSETS
Debtors 5 (2,354 ) 2,682
Cash at bank and in hand 6,538 10,493
4,184 13,175
Creditors: Amounts Falling Due Within One Year 6 (47,565 ) (44,243 )
NET CURRENT ASSETS (LIABILITIES) (43,381 ) (31,068 )
TOTAL ASSETS LESS CURRENT LIABILITIES 48,395 24,351
Creditors: Amounts Falling Due After More Than One Year 7 (61,858 ) (25,718 )
NET LIABILITIES (13,463 ) (1,367 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (13,563 ) (1,467 )
SHAREHOLDERS' FUNDS (13,463) (1,367)
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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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr JACEK MICHAL NOWAKOWSKI
Director
28th January 2025
The notes on pages 7 to 9 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Nowakowski Funeral Directors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08970011 . The registered office is 288 Farnham Road, Slough, SL1 4XL.
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% Straight line method
Motor Vehicles 25% Straight line method
Fixtures & Fittings 25% Straight line method
Computer Equipment 25% Straight line method
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.5. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2023: 12)
12 12
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 821 125,705 126,526
Additions - 62,595 62,595
As at 30 April 2024 821 188,300 189,121
Depreciation
As at 1 May 2023 (4,034 ) 75,141 71,107
...CONTINUED
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Provided during the period - 56,347 56,347
Impairment losses 821 (34,964 ) (34,143 )
Disposals 4,034 - 4,034
As at 30 April 2024 821 96,524 97,345
Net Book Value
As at 30 April 2024 - 91,776 91,776
As at 1 May 2023 4,855 50,564 55,419
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors (12,401 ) 2,682
Net wages 10,047 -
(2,354 ) 2,682
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,997 39,819
Bank loans and overdrafts - (5,147 )
Corporation tax 2,827 7,235
Other taxes and social security 1,154 1,151
Net wages - 1,183
Other creditors 2 2
Director's loan account 25,000 -
Cumulative preference share dividends unpaid 10,585 -
47,565 44,243
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 25,718
Other loans 61,858 -
61,858 25,718
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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