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 11919676 Ms Julia Dawn Oconnor Mr Desmond William Patrick Oconnor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11919676 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-04-30 11919676 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-04-30 11919676 2023-04-30 11919676 2024-04-30 11919676 2023-05-01 2024-04-30 11919676 frs-core:CurrentFinancialInstruments 2024-04-30 11919676 frs-core:Non-currentFinancialInstruments 2024-04-30 11919676 frs-core:BetweenOneFiveYears 2024-04-30 11919676 frs-core:ComputerEquipment 2024-04-30 11919676 frs-core:ComputerEquipment 2023-05-01 2024-04-30 11919676 frs-core:ComputerEquipment 2023-04-30 11919676 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-01 2024-04-30 11919676 frs-core:FurnitureFittings 2024-04-30 11919676 frs-core:FurnitureFittings 2023-05-01 2024-04-30 11919676 frs-core:FurnitureFittings 2023-04-30 11919676 frs-core:NetGoodwill 2024-04-30 11919676 frs-core:NetGoodwill 2023-05-01 2024-04-30 11919676 frs-core:NetGoodwill 2023-04-30 11919676 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 11919676 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 11919676 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 11919676 frs-core:MotorVehicles 2024-04-30 11919676 frs-core:MotorVehicles 2023-05-01 2024-04-30 11919676 frs-core:MotorVehicles 2023-04-30 11919676 frs-core:OtherResidualIntangibleAssets 2024-04-30 11919676 frs-core:OtherResidualIntangibleAssets 2023-04-30 11919676 frs-core:WithinOneYear 2024-04-30 11919676 frs-core:ShareCapital 2024-04-30 11919676 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 11919676 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11919676 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 11919676 frs-bus:SmallEntities 2023-05-01 2024-04-30 11919676 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11919676 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 11919676 frs-bus:Director1 2023-05-01 2024-04-30 11919676 frs-bus:Director2 2023-05-01 2024-04-30 11919676 frs-countries:EnglandWales 2023-05-01 2024-04-30 11919676 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 11919676 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-04-30 11919676 2022-04-30 11919676 2023-04-30 11919676 2022-05-01 2023-04-30 11919676 frs-core:CurrentFinancialInstruments 2023-04-30 11919676 frs-core:Non-currentFinancialInstruments 2023-04-30 11919676 frs-core:BetweenOneFiveYears 2023-04-30 11919676 frs-core:WithinOneYear 2023-04-30 11919676 frs-core:ShareCapital 2023-04-30 11919676 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 11919676
Oxford Fire and Flood Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Max Accountants Ltd
Ketton Suite
The King Centre
Oakham
Rutland
LE15 7WD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11919676
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 303,342 204,765
303,342 204,765
CURRENT ASSETS
Stocks 6 8,000 4,500
Debtors 7 299,973 240,873
Cash at bank and in hand 196,348 175,544
504,321 420,917
Creditors: Amounts Falling Due Within One Year 8 (271,327 ) (216,681 )
NET CURRENT ASSETS (LIABILITIES) 232,994 204,236
TOTAL ASSETS LESS CURRENT LIABILITIES 536,336 409,001
Creditors: Amounts Falling Due After More Than One Year 9 (37,951 ) (56,768 )
NET ASSETS 498,385 352,233
CAPITAL AND RESERVES
Called up share capital 12 2 2
Profit and Loss Account 498,383 352,231
SHAREHOLDERS' FUNDS 498,385 352,233
Page 1
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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 Desmond William Patrick Oconnor
Director
30 January 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Oxford Fire and Flood Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11919676 . The registered office is Unit 2 Hatch End Industrial Estate, Firs Lane, Middle Aston, Oxfordshire, OX25 5QL.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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 7 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Franchise costs. It is amortised to profit and loss account over its estimated economic life of 2.5 years.
2.5. 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:
Leasehold Improvements Straight line over 5 years
Motor Vehicles Straight line over 3 years
Fixtures & Fittings Straight line over 4 years
Computer Equipment Straight line over 3 years
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. 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.
2.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
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2.9. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, are recognised at transaction price including transaction costs.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities.
2.10. Taxation
Tax is recognised in profit or loss except that a charge is attributable to an item of income and expense recognised as other comphrehensive income or to an item recognised directly in equity is also recognised in other comphrehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
2.11. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 8)
9 8
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2023 1 40,000 40,001
As at 30 April 2024 1 40,000 40,001
Amortisation
As at 1 May 2023 1 40,000 40,001
As at 30 April 2024 1 40,000 40,001
Net Book Value
As at 30 April 2024 - - -
As at 1 May 2023 - - -
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5. Tangible Assets
Land & Property
Leasehold Improvements Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 1,481 120,510 157,117 7,560 286,668
Additions - 158,069 63,262 4,345 225,676
Disposals - (63,143 ) - - (63,143 )
As at 30 April 2024 1,481 215,436 220,379 11,905 449,201
Depreciation
As at 1 May 2023 255 34,253 43,100 4,295 81,903
Provided during the period 296 38,795 40,641 2,118 81,850
Disposals - (17,894 ) - - (17,894 )
As at 30 April 2024 551 55,154 83,741 6,413 145,859
Net Book Value
As at 30 April 2024 930 160,282 136,638 5,492 303,342
As at 1 May 2023 1,226 86,257 114,017 3,265 204,765
6. Stocks
2024 2023
£ £
Stock 8,000 4,500
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 291,296 139,480
Prepayments and accrued income - 97,393
Other debtors 7,227 4,000
Directors' loan accounts 1,450 -
299,973 240,873
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,800 9,800
Trade creditors 68,027 97,854
Bank loans and overdrafts 9,848 10,648
Corporation tax 54,785 12,173
Other taxes and social security 4,827 3,343
VAT 83,846 49,977
Other creditors 1,352 642
Accruals and deferred income 38,842 32,244
271,327 216,681
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 26,133 35,933
Bank loans 11,818 20,835
37,951 56,768
10. Loans
An analysis of the maturity of loans is given below:
2024 2023
£ £
Amounts falling due within one year or on demand:
Bank loans 9,848 10,648
2024 2023
£ £
Amounts falling due between one and five years:
Bank loans 11,818 20,835
11. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,800 9,800
Later than one year and not later than five years 26,133 35,933
35,933 45,733
35,933 45,733
12. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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