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 8503581 Mr Stephen Booth Mrs Amanda Booth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8503581 2023-04-30 8503581 2024-04-30 8503581 2023-05-01 2024-04-30 8503581 frs-core:CurrentFinancialInstruments 2024-04-30 8503581 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 8503581 frs-core:ShareCapital 2024-04-30 8503581 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 8503581 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 8503581 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 8503581 frs-bus:SmallEntities 2023-05-01 2024-04-30 8503581 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 8503581 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 8503581 frs-bus:Director1 2023-05-01 2024-04-30 8503581 frs-bus:Director2 2023-05-01 2024-04-30 8503581 frs-countries:EnglandWales 2023-05-01 2024-04-30 8503581 2022-04-30 8503581 2023-04-30 8503581 2022-05-01 2023-04-30 8503581 frs-core:CurrentFinancialInstruments 2023-04-30 8503581 frs-core:ShareCapital 2023-04-30 8503581 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 8503581
S & A Properties (Swinton) Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Andrew Clift
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 8503581
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 350,849 350,849
350,849 350,849
CURRENT ASSETS
Debtors 5 319 1,214
Cash at bank and in hand 55,451 39,828
55,770 41,042
Creditors: Amounts Falling Due Within One Year 6 (173,145 ) (182,346 )
NET CURRENT ASSETS (LIABILITIES) (117,375 ) (141,304 )
TOTAL ASSETS LESS CURRENT LIABILITIES 233,474 209,545
NET ASSETS 233,474 209,545
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 233,472 209,543
SHAREHOLDERS' FUNDS 233,474 209,545
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 Stephen Booth
Director
22/01/2025
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
S & A Properties (Swinton) Ltd Registered number 8503581 is a limited by shares company incorporated in England & Wales. The Registered Office is 106 Scot Lane, Aspull, Wigan, WN2 1YL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the property rental income received.
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. No depreciation is provided on the investment property assets.
Freehold £350349
2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
2.5. 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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Investment Property
2024
£
Fair Value
As at 1 May 2023 and 30 April 2024 350,849
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 319 1,214
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 6,962 6,121
Other creditors 64,767 74,242
Accruals and deferred income 1,112 1,679
Directors' loan accounts 100,304 100,304
173,145 182,346
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4