Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 01223108 Mr Christopher Mann Mrs Suzanne Mann iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01223108 2023-10-31 01223108 2024-10-31 01223108 2023-11-01 2024-10-31 01223108 frs-core:CurrentFinancialInstruments 2024-10-31 01223108 frs-core:Non-currentFinancialInstruments 2024-10-31 01223108 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 01223108 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 01223108 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 01223108 frs-core:RevaluationReserve 2023-10-31 01223108 frs-core:RevaluationReserve 2024-10-31 01223108 frs-core:ShareCapital 2024-10-31 01223108 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 01223108 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 01223108 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 01223108 frs-bus:SmallEntities 2023-11-01 2024-10-31 01223108 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 01223108 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 01223108 frs-core:CostValuation 2023-10-31 01223108 frs-core:AdditionsToInvestments 2024-10-31 01223108 frs-core:CostValuation 2024-10-31 01223108 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 01223108 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 01223108 frs-bus:Director1 2023-11-01 2024-10-31 01223108 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 01223108 frs-core:CurrentFinancialInstruments 1 2024-10-31 01223108 frs-countries:EnglandWales 2023-11-01 2024-10-31 01223108 2022-10-31 01223108 2023-10-31 01223108 2022-11-01 2023-10-31 01223108 frs-core:CurrentFinancialInstruments 2023-10-31 01223108 frs-core:Non-currentFinancialInstruments 2023-10-31 01223108 frs-core:RevaluationReserve 2023-10-31 01223108 frs-core:ShareCapital 2023-10-31 01223108 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 01223108 frs-core:CurrentFinancialInstruments 1 2023-10-31
Registered number: 01223108
Sentry Developments (Holdings) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Churchill Taxation Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01223108
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 802,342 802,342
Investments 5 21,360 5,685
823,702 808,027
CURRENT ASSETS
Debtors 6 258,709 320,734
Cash at bank and in hand 41,471 11,561
300,180 332,295
Creditors: Amounts Falling Due Within One Year 7 (70,836 ) (60,006 )
NET CURRENT ASSETS (LIABILITIES) 229,344 272,289
TOTAL ASSETS LESS CURRENT LIABILITIES 1,053,046 1,080,316
NET ASSETS 1,053,046 1,080,316
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 981,399 981,399
Profit and Loss Account 71,547 98,817
SHAREHOLDERS' FUNDS 1,053,046 1,080,316
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Christopher Mann
Director
12/02/2025
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
Sentry Developments (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01223108 . The registered office is 835 Birmingham New Road, Dudley, DY4 8AS.
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:
Freehold 0
2.4. 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: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 November 2023 802,342
As at 31 October 2024 802,342
Net Book Value
As at 31 October 2024 802,342
As at 1 November 2023 802,342
5. Investments
Subsidiaries Other Total
£ £ £
Cost
As at 1 November 2023 - 5,685 5,685
Additions 100 15,575 15,675
As at 31 October 2024 100 21,260 21,360
Provision
As at 1 November 2023 - - -
As at 31 October 2024 - - -
Net Book Value
As at 31 October 2024 100 21,260 21,360
As at 1 November 2023 - 5,685 5,685
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 256,667 319,524
Due after more than one year
Directors loan account - 1,210
Amounts owed by subsidiaries 2,042 -
2,042 1,210
258,709 320,734
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 103 (2,000 )
Corporation tax 14,016 9,301
Other creditors 53,692 52,705
Other creditors (1) 3,025 -
70,836 60,006
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Revaluation Reserve
£
As at 1 November 2023 981,399
As at 31 October 2024 981,399
Page 5