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 01975519 Mr John Mettrick Mr Steven Mettrick Mr Steven Mettrick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01975519 2023-04-30 01975519 2024-04-30 01975519 2023-05-01 2024-04-30 01975519 frs-core:CurrentFinancialInstruments 2024-04-30 01975519 frs-core:Non-currentFinancialInstruments 2024-04-30 01975519 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 01975519 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 01975519 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 01975519 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 01975519 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 01975519 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 01975519 frs-core:MotorVehicles 2024-04-30 01975519 frs-core:MotorVehicles 2023-05-01 2024-04-30 01975519 frs-core:MotorVehicles 2023-04-30 01975519 frs-core:PlantMachinery 2024-04-30 01975519 frs-core:PlantMachinery 2023-05-01 2024-04-30 01975519 frs-core:PlantMachinery 2023-04-30 01975519 frs-core:CapitalRedemptionReserve 2024-04-30 01975519 frs-core:SharePremium 2024-04-30 01975519 frs-core:ShareCapital 2024-04-30 01975519 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 01975519 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 01975519 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 01975519 frs-bus:SmallEntities 2023-05-01 2024-04-30 01975519 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 01975519 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 01975519 frs-bus:Director1 2023-05-01 2024-04-30 01975519 frs-bus:Director1 2023-04-30 01975519 frs-bus:Director1 2024-04-30 01975519 frs-bus:Director2 2023-05-01 2024-04-30 01975519 frs-bus:Director2 2023-04-30 01975519 frs-bus:Director2 2024-04-30 01975519 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 01975519 frs-countries:EnglandWales 2023-05-01 2024-04-30 01975519 2022-04-30 01975519 2023-04-30 01975519 2022-05-01 2023-04-30 01975519 frs-core:CurrentFinancialInstruments 2023-04-30 01975519 frs-core:Non-currentFinancialInstruments 2023-04-30 01975519 frs-core:CapitalRedemptionReserve 2023-04-30 01975519 frs-core:SharePremium 2023-04-30 01975519 frs-core:ShareCapital 2023-04-30 01975519 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 01975519
J.W. Mettrick And Son Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01975519
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 825,242 859,734
825,242 859,734
CURRENT ASSETS
Stocks 5 47,347 38,162
Debtors 6 283,414 127,497
Cash at bank and in hand 105,685 396,383
436,446 562,042
Creditors: Amounts Falling Due Within One Year 7 (138,903 ) (141,431 )
NET CURRENT ASSETS (LIABILITIES) 297,543 420,611
TOTAL ASSETS LESS CURRENT LIABILITIES 1,122,785 1,280,345
Creditors: Amounts Falling Due After More Than One Year 8 (105,396 ) (130,543 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (49,206 ) (54,038 )
NET ASSETS 968,183 1,095,764
CAPITAL AND RESERVES
Called up share capital 115 115
Share premium account 62,917 62,917
Capital redemption reserve 49 49
Profit and Loss Account 905,102 1,032,683
SHAREHOLDERS' FUNDS 968,183 1,095,764
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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 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 John Mettrick
Director
29 January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
J.W. Mettrick And Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01975519 . The registered office is 20 High Street West, Glossop, Derbyshire, SK13 8BH.
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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured 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 over 50 years
Leasehold Over the life of the lease
Plant & Machinery 15% reducing balance
Motor Vehicles 25% 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. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2023: 32)
32 32
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £ £
Cost
As at 1 May 2023 842,777 432,975 702,556 79,540 2,057,848
Additions 4,123 - 52 3,995 8,170
As at 30 April 2024 846,900 432,975 702,608 83,535 2,066,018
Depreciation
As at 1 May 2023 247,959 274,508 602,997 72,650 1,198,114
Provided during the period 16,896 8,659 14,885 2,222 42,662
As at 30 April 2024 264,855 283,167 617,882 74,872 1,240,776
Net Book Value
As at 30 April 2024 582,045 149,808 84,726 8,663 825,242
As at 1 May 2023 594,818 158,467 99,559 6,890 859,734
5. Stocks
2024 2023
£ £
Stock 47,347 38,162
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 39,949 33,322
Other debtors 243,465 94,175
283,414 127,497
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 94,093 75,093
Bank loans and overdrafts 19,356 17,978
Other creditors 18,975 22,543
Taxation and social security 6,479 25,817
138,903 141,431
Included within creditors within one year are amounts totalling £19,356 (2023 : £17,978.00) which are secured.
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 54,670 75,404
Other creditors 50,726 55,139
105,396 130,543
Included within creditors due in more than one year are amounts totalling £54,670 (2022 : £75,404) which are secured.
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr John Mettrick 21,198 6,153 22,444 - 4,907
Mr Steven Mettrick 5,376 11,331 6,622 - 10,085
The above loan is unsecured, interest free and repayable on demand.
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