Acorah Software Products - Accounts Production 16.1.300 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 06806989 Mr Alan Pither Mrs Kim Pither Mrs Kim Pither iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06806989 2023-03-31 06806989 2024-03-31 06806989 2023-04-01 2024-03-31 06806989 frs-core:CurrentFinancialInstruments 2024-03-31 06806989 frs-core:Non-currentFinancialInstruments 2024-03-31 06806989 frs-core:FurnitureFittings 2024-03-31 06806989 frs-core:FurnitureFittings 2023-04-01 2024-03-31 06806989 frs-core:FurnitureFittings 2023-03-31 06806989 frs-core:PlantMachinery 2024-03-31 06806989 frs-core:PlantMachinery 2023-04-01 2024-03-31 06806989 frs-core:PlantMachinery 2023-03-31 06806989 frs-core:ShareCapital 2024-03-31 06806989 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06806989 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06806989 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06806989 frs-bus:SmallEntities 2023-04-01 2024-03-31 06806989 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06806989 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06806989 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 06806989 frs-bus:OrdinaryShareClass1 2024-03-31 06806989 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31 06806989 frs-bus:OrdinaryShareClass2 2024-03-31 06806989 frs-bus:Director1 2023-04-01 2024-03-31 06806989 frs-bus:Director2 2023-04-01 2024-03-31 06806989 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 06806989 frs-core:CurrentFinancialInstruments 3 2024-03-31 06806989 frs-countries:EnglandWales 2023-04-01 2024-03-31 06806989 2022-03-31 06806989 2023-03-31 06806989 2022-04-01 2023-03-31 06806989 frs-core:CurrentFinancialInstruments 2023-03-31 06806989 frs-core:Non-currentFinancialInstruments 2023-03-31 06806989 frs-core:ShareCapital 2023-03-31 06806989 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 06806989 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 06806989 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31 06806989 frs-core:CurrentFinancialInstruments 3 2023-03-31
Registered number: 06806989
ALP Jewellery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06806989
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,801 6,148
4,801 6,148
CURRENT ASSETS
Debtors 5 70,044 83,066
Investments 6 - 1
Cash at bank and in hand 116,672 74,102
186,716 157,169
Creditors: Amounts Falling Due Within One Year 7 (52,896 ) (45,712 )
NET CURRENT ASSETS (LIABILITIES) 133,820 111,457
TOTAL ASSETS LESS CURRENT LIABILITIES 138,621 117,605
Creditors: Amounts Falling Due After More Than One Year 8 (102,015 ) (90,630 )
NET ASSETS 36,606 26,975
CAPITAL AND RESERVES
Called up share capital 9 5 5
Profit and Loss Account 36,601 26,970
SHAREHOLDERS' FUNDS 36,606 26,975
Page 1
Page 2
For the year ending 31 March 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 Alan Pither
Director
28th January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ALP Jewellery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06806989 . The registered office is Old Stocks, Broombarn Lane, Great Missenden, Bucks, HP16 9JD.
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. 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 25
Fixtures & Fittings 25
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.

Current tax for the year is recognised in profit or loss, except it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
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Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2023 2,439 18,944 21,383
As at 31 March 2024 2,439 18,944 21,383
Depreciation
As at 1 April 2023 773 14,462 15,235
Provided during the period 223 1,124 1,347
As at 31 March 2024 996 15,586 16,582
Net Book Value
As at 31 March 2024 1,443 3,358 4,801
As at 1 April 2023 1,666 4,482 6,148
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 25,080 39,287
VAT 1,185 -
26,265 39,287
Due after more than one year
Directors loan account 43,779 43,779
70,044 83,066
6. Current Asset Investments
2024 2023
£ £
Unlisted investments - 1
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 857 1,474
Corporation tax 39,167 22,753
Other taxes and social security 5,872 5,000
VAT - 2,409
Other creditors (3) 2,000 -
Accruals and deferred income 3,777 3,777
Directors' loan accounts 1,223 10,299
52,896 45,712
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Accruals and deferred income 58,236 46,851
Directors loan account 43,779 43,779
102,015 90,630
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1 each 2 2
3 Ordinary A shares of £ 1 each 3 3
5 5
Page 5