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 04407802 Mrs Joanne Flint Mr Michael Flint iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04407802 2023-04-30 04407802 2024-04-30 04407802 2023-05-01 2024-04-30 04407802 frs-core:CurrentFinancialInstruments 2024-04-30 04407802 frs-core:Non-currentFinancialInstruments 2024-04-30 04407802 frs-core:FurnitureFittings 2024-04-30 04407802 frs-core:FurnitureFittings 2023-05-01 2024-04-30 04407802 frs-core:FurnitureFittings 2023-04-30 04407802 frs-core:MotorVehicles 2024-04-30 04407802 frs-core:MotorVehicles 2023-05-01 2024-04-30 04407802 frs-core:MotorVehicles 2023-04-30 04407802 frs-core:PlantMachinery 2024-04-30 04407802 frs-core:PlantMachinery 2023-05-01 2024-04-30 04407802 frs-core:PlantMachinery 2023-04-30 04407802 frs-core:ShareCapital 2024-04-30 04407802 frs-core:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 04407802 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 04407802 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 04407802 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 04407802 frs-bus:SmallEntities 2023-05-01 2024-04-30 04407802 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 04407802 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 04407802 frs-bus:Director1 2023-05-01 2024-04-30 04407802 frs-bus:Director2 2023-05-01 2024-04-30 04407802 frs-core:CurrentFinancialInstruments 1 2024-04-30 04407802 frs-countries:EnglandWales 2023-05-01 2024-04-30 04407802 2022-04-30 04407802 2023-04-30 04407802 2022-05-01 2023-04-30 04407802 frs-core:CurrentFinancialInstruments 2023-04-30 04407802 frs-core:Non-currentFinancialInstruments 2023-04-30 04407802 frs-core:ShareCapital 2022-04-30 04407802 frs-core:ShareCapital 2023-04-30 04407802 frs-core:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 04407802 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-04-30 04407802 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 04407802 frs-core:CurrentFinancialInstruments 1 2023-04-30
Registered number: 04407802
SANDBAR GERMAN BEER LTD
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—7
Page 1
Balance Sheet
Registered number: 04407802
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,661 8,748
6,661 8,748
CURRENT ASSETS
Stocks 5 22,230 28,490
Debtors 6 51,965 92,915
Cash at bank and in hand 39,719 42,555
113,914 163,960
Creditors: Amounts Falling Due Within One Year 7 (61,404 ) (76,073 )
NET CURRENT ASSETS (LIABILITIES) 52,510 87,887
TOTAL ASSETS LESS CURRENT LIABILITIES 59,171 96,635
Creditors: Amounts Falling Due After More Than One Year 8 (27,792 ) (27,580 )
NET ASSETS 31,379 69,055
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 31,279 68,955
SHAREHOLDERS' FUNDS 31,379 69,055
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 Michael Flint
Director
30/01/2025
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 May 2022 100 57,700 57,800
Profit for the year and total comprehensive income - 13,055 13,055
Dividends paid - (1,800) (1,800)
As at 30 April 2023 and 1 May 2023 as restated 100 68,955 69,055
Loss for the year and total comprehensive income - (30,861 ) (30,861)
Dividends paid - (6,815) (6,815)
As at 30 April 2024 100 31,279 31,379
Page 3
Page 4
Notes to the Financial Statements
1. General Information
SANDBAR GERMAN BEER LTD is a private company, limited by shares, incorporated in England & Wales, registered number 04407802 . The registered office is 48 Sutton Road, Stockport, Cheshire, SK4 2PW.
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.
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.
Revenue recognition
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 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2023 5,690 15,995 5,440 27,125
As at 30 April 2024 5,690 15,995 5,440 27,125
Depreciation
As at 1 May 2023 4,572 9,247 4,558 18,377
Provided during the period 224 1,687 176 2,087
As at 30 April 2024 4,796 10,934 4,734 20,464
Net Book Value
As at 30 April 2024 894 5,061 706 6,661
As at 1 May 2023 1,118 6,748 882 8,748
5. Stocks
2024 2023
as restated
£ £
Finished goods 22,230 28,490
6. Debtors
2024 2023
as restated
£ £
Due within one year
Trade debtors 37,965 39,241
Prepayments and accrued income 4,500 4,500
Taylors Commercial Cleaning Supplies Ltd 9,500 49,174
51,965 92,915
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Trade creditors 21,311 33,704
Bank loans and overdrafts 4,894 10,000
Corporation tax (240 ) 3,495
VAT Liability 16,356 11,391
Accruals and deferred income 3,200 1,600
Directors' loan accounts 15,883 15,883
61,404 76,073
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
as restated
£ £
Bank loans 27,792 27,580
9. Share Capital
2024 2023
as restated
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Michael Flint 6,815 1,800
11. Reserves
The reserves have been adjusted in accordance with the following table:
12. Related Party Transactions
The company was under the control of the directors throughout the current and previous year. Mr M Flint is the managing director and a shareholder of the company. During the year the company paid Taylors Commercial Cleaning Supplies Ltd £17,875 (PY:£15,730) for management services. Other services are recharged on a cost basis. Mr Flint is the managing director and sole shareholder of Taylors Commercial Cleaning Supplies Ltd.
Page 6
Page 7
13. Exceptional Items
Taylors Commercial Cleaning Supplies Limited is an associated company. The  balance of £48,499 no longer satisifies the requirement as a recoverable item and has therefore been written off in the current financial year.
Page 7