Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 04620781 Mr Andrew Muir Mrs Julie Muir Mrs Julie Muir iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04620781 2022-12-31 04620781 2023-12-31 04620781 2023-01-01 2023-12-31 04620781 frs-core:CurrentFinancialInstruments 2023-12-31 04620781 frs-core:Non-currentFinancialInstruments 2023-12-31 04620781 frs-core:ComputerEquipment 2023-01-01 2023-12-31 04620781 frs-core:NetGoodwill 2023-12-31 04620781 frs-core:NetGoodwill 2023-01-01 2023-12-31 04620781 frs-core:NetGoodwill 2022-12-31 04620781 frs-core:PlantMachinery 2023-12-31 04620781 frs-core:PlantMachinery 2022-12-31 04620781 frs-core:ShareCapital 2023-12-31 04620781 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 04620781 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 04620781 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 04620781 frs-bus:SmallEntities 2023-01-01 2023-12-31 04620781 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 04620781 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 04620781 frs-bus:Director1 2023-01-01 2023-12-31 04620781 frs-bus:Director2 2023-01-01 2023-12-31 04620781 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 04620781 frs-countries:EnglandWales 2023-01-01 2023-12-31 04620781 2021-12-31 04620781 2022-12-31 04620781 2022-01-01 2022-12-31 04620781 frs-core:CurrentFinancialInstruments 2022-12-31 04620781 frs-core:Non-currentFinancialInstruments 2022-12-31 04620781 frs-core:ShareCapital 2022-12-31 04620781 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 04620781
A & J Muir Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Abacus Accountancy
105 Courtyard Studios
Lakes Innovation Centre
Braintree
Essex
CM7 3AN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04620781
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 6 26,116 -
Cash at bank and in hand 686 111
26,802 111
Creditors: Amounts Falling Due Within One Year 7 (48,266 ) (26,667 )
NET CURRENT ASSETS (LIABILITIES) (21,464 ) (26,556 )
TOTAL ASSETS LESS CURRENT LIABILITIES (21,464 ) (26,556 )
Creditors: Amounts Falling Due After More Than One Year 8 (11,652 ) (12,997 )
NET LIABILITIES (33,116 ) (39,553 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (33,216 ) (39,653 )
SHAREHOLDERS' FUNDS (33,116) (39,553)
Page 1
Page 2
For the year ending 31 December 2023 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 Andrew Muir
Director
31/01/2025
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
A & J Muir Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04620781 . The registered office is 113 Goshawk Drive, Chelmsford, Essex, CM2 8XP.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Computer Equipment 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 55,000
As at 31 December 2023 55,000
Amortisation
As at 1 January 2023 55,000
As at 31 December 2023 55,000
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2023 9,136
As at 31 December 2023 9,136
Depreciation
As at 1 January 2023 9,136
As at 31 December 2023 9,136
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 26,116 -
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 4,250 4,250
Other creditors 44,016 22,417
48,266 26,667
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 8,293 12,997
Other creditors 3,359 -
11,652 12,997
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4