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 03290357 E Ragonesi J V Johnston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03290357 2023-04-30 03290357 2024-04-30 03290357 2023-05-01 2024-04-30 03290357 frs-core:Non-currentFinancialInstruments 2024-04-30 03290357 frs-core:ComputerEquipment 2023-05-01 2024-04-30 03290357 frs-core:FurnitureFittings 2023-05-01 2024-04-30 03290357 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 03290357 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03290357 frs-core:MotorVehicles 2023-05-01 2024-04-30 03290357 frs-core:ShareCapital 2024-04-30 03290357 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 03290357 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03290357 frs-bus:AbridgedAccounts 2023-05-01 2024-04-30 03290357 frs-bus:SmallEntities 2023-05-01 2024-04-30 03290357 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 03290357 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 03290357 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30 03290357 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-30 03290357 frs-bus:Director1 2023-05-01 2024-04-30 03290357 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 03290357 frs-countries:EnglandWales 2023-05-01 2024-04-30 03290357 2022-04-30 03290357 2023-04-30 03290357 2022-05-01 2023-04-30 03290357 frs-core:Non-currentFinancialInstruments 2023-04-30 03290357 frs-core:ShareCapital 2023-04-30 03290357 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 03290357 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-04-30
Registered number: 03290357
E.R. Leisure Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2024
Maple Accountancy Ltd
Carter House
Wyvern Business Park, Stanier Way
Derby
Derbyshire
DE21 6BF
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 03290357
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 620,105 648,046
620,105 648,046
CURRENT ASSETS
Debtors 144,119 162,698
Cash at bank and in hand 4,227 759
148,346 163,457
Creditors: Amounts Falling Due Within One Year (258,751 ) (259,093 )
NET CURRENT ASSETS (LIABILITIES) (110,405 ) (95,636 )
TOTAL ASSETS LESS CURRENT LIABILITIES 509,700 552,410
Creditors: Amounts Falling Due After More Than One Year (96,571 ) (95,633 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,702 ) (25,702 )
NET ASSETS 387,427 431,075
CAPITAL AND RESERVES
Called up share capital 5 60,000 60,000
Fair value reserve 6 156,353 156,353
Profit and Loss Account 171,074 214,722
SHAREHOLDERS' FUNDS 387,427 431,075
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 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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
E Ragonesi
Director
29/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
E.R. Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03290357 . The registered office is Providence Grange Shrewsbury Road, Hadnall, Shrewsbury, Shropshire, SY4 4AN.
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:
Freehold 0% on Cost
Leasehold 7% on Straight Line
Motor Vehicles 25% on Reducing Balance
Fixtures & Fittings 10% on Reducing Balance
Computer Equipment 20% on Straight Line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Total
£
Cost
As at 1 May 2023 1,738,661
Additions 18,738
As at 30 April 2024 1,757,399
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 May 2023 1,090,615
Provided during the period 46,679
As at 30 April 2024 1,137,294
Net Book Value
As at 30 April 2024 620,105
As at 1 May 2023 648,046
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 60,000 60,000
6. Reserves
Fair Value Reserve
£
As at 1 May 2023 156,353
As at 30 April 2024 156,353
Page 4