Acorah Software Products - Accounts Production 16.0.110 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 06956690 Mr Stephen D'Arcy Ms Ruth Reeves Mr Stephen Russell Mr David Woodfine iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06956690 2023-07-31 06956690 2024-07-31 06956690 2023-08-01 2024-07-31 06956690 frs-core:CurrentFinancialInstruments 2024-07-31 06956690 frs-core:BetweenOneFiveYears 2024-07-31 06956690 frs-core:FurnitureFittings 2024-07-31 06956690 frs-core:FurnitureFittings 2023-08-01 2024-07-31 06956690 frs-core:FurnitureFittings 2023-07-31 06956690 frs-core:PlantMachinery 2024-07-31 06956690 frs-core:PlantMachinery 2023-08-01 2024-07-31 06956690 frs-core:PlantMachinery 2023-07-31 06956690 frs-core:ShareCapital 2024-07-31 06956690 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 06956690 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 06956690 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 06956690 frs-bus:SmallEntities 2023-08-01 2024-07-31 06956690 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 06956690 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 06956690 frs-bus:Director1 2023-08-01 2024-07-31 06956690 frs-bus:Director1 2023-07-31 06956690 frs-bus:Director1 2024-07-31 06956690 frs-bus:Director2 2023-08-01 2024-07-31 06956690 frs-bus:Director2 2023-07-31 06956690 frs-bus:Director2 2024-07-31 06956690 frs-bus:Director3 2023-08-01 2024-07-31 06956690 frs-bus:Director3 2023-07-31 06956690 frs-bus:Director3 2024-07-31 06956690 frs-bus:Director4 2023-08-01 2024-07-31 06956690 frs-bus:Director4 2023-07-31 06956690 frs-bus:Director4 2024-07-31 06956690 frs-countries:EnglandWales 2023-08-01 2024-07-31 06956690 2022-07-31 06956690 2023-07-31 06956690 2022-08-01 2023-07-31 06956690 frs-core:CurrentFinancialInstruments 2023-07-31 06956690 frs-core:BetweenOneFiveYears 2023-07-31 06956690 frs-core:ShareCapital 2023-07-31 06956690 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 06956690
Tarpey Woodfine Architects Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06956690
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,360 34,707
28,360 34,707
CURRENT ASSETS
Stocks 5 18,599 21,304
Debtors 6 345,449 382,112
Cash at bank and in hand 176,620 121,309
540,668 524,725
Creditors: Amounts Falling Due Within One Year 7 (121,918 ) (105,269 )
NET CURRENT ASSETS (LIABILITIES) 418,750 419,456
TOTAL ASSETS LESS CURRENT LIABILITIES 447,110 454,163
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,000 ) (9,000 )
NET ASSETS 440,110 445,163
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 440,010 445,063
SHAREHOLDERS' FUNDS 440,110 445,163
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For the year ending 31 July 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 David Woodfine
Director
29/01/2025
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
Tarpey Woodfine Architects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06956690 . The registered office is The Keele Centre, Three Mile Lane, Keele, Newcastle-Under-Lyme, Staffordshire, ST5 5HH.
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 presented in sterling which is the functional currency of the entity.

The monetary amounts included in the accounts have been rounded to the nearest £.
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 rendering of services.
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.
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% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Stocks and Work in Progress
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. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows:

Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estmated irrecoverable amounts are recoginsed in the Profit and Loss account when there is objective evidence that the asset is impaired.

Cash at bank and in hand
This comprises cash at bank and in hand.

Trade creditors
Trade creditors are not interest bearing and are stated at their nominal value.
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2.6. 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 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related 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: 8 (2023: 8)
8 8
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2023 5,113 79,557 84,670
Additions - 784 784
As at 31 July 2024 5,113 80,341 85,454
Depreciation
As at 1 August 2023 4,441 45,522 49,963
Provided during the period 167 6,964 7,131
As at 31 July 2024 4,608 52,486 57,094
Net Book Value
As at 31 July 2024 505 27,855 28,360
As at 1 August 2023 672 34,035 34,707
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5. Stocks
2024 2023
£ £
Work in progress 18,599 21,304
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 111,307 150,518
Prepayments and accrued income 9,640 11,685
Other debtors 207,181 37,494
Directors' loan accounts 17,321 182,415
345,449 382,112
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,347 5,797
Corporation tax 46,000 40,000
Other taxes and social security 1,297 1,502
VAT 47,162 41,020
Other creditors 507 1,461
Accruals and deferred income 19,605 15,489
121,918 105,269
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Later than one year and not later than five years 7,700 19,122
7,700 19,122
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Mr Stephen D'Arcy 2,562 7,702 (2,562 ) - 7,702
Ms Ruth Reeves 88,677 1,574 (88,799 ) - 1,452
Mr Stephen Russell 2,498 6,714 (2,498 ) - 6,714
Mr David Woodfine 88,677 1,575 (88,799 ) - 1,453
The above loans are unsecured, interest free and repayable on demand, apart from £84,000 loan each to D Woodfine and R Reeves in 2003 which was unsecured and incurred an interest rate of 2.5% whilst still being repayable on demand.
11. Related Party Transactions
Included in other debtors as at the year end is a balance of £206,881 (2023 £37,494) relating to TWD Homes Limited, a company in which the directors are also directors and shareholders.
Included in other debtors as at the year end is a balance of £300 relating to RWD Developments Ltd, a company in which the directors are also directors and shareholders.
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