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 00125996 Mr Craig Carr-Jones Mr John Carr-Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00125996 2023-03-31 00125996 2024-03-31 00125996 2023-04-01 2024-03-31 00125996 frs-core:Non-currentFinancialInstruments 2024-03-31 00125996 frs-core:MotorVehicles 2023-04-01 2024-03-31 00125996 frs-core:PlantMachinery 2023-04-01 2024-03-31 00125996 frs-core:ShareCapital 2024-03-31 00125996 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 00125996 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 00125996 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 00125996 frs-bus:SmallEntities 2023-04-01 2024-03-31 00125996 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 00125996 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 00125996 frs-bus:Director1 2023-04-01 2024-03-31 00125996 frs-bus:Director2 2023-04-01 2024-03-31 00125996 frs-countries:EnglandWales 2023-04-01 2024-03-31 00125996 2022-03-31 00125996 2023-03-31 00125996 2022-04-01 2023-03-31 00125996 frs-core:Non-currentFinancialInstruments 2023-03-31 00125996 frs-core:ShareCapital 2023-03-31 00125996 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 00125996
Allard & Company,Limited
ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 00125996
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,953 8,034
5,953 8,034
CURRENT ASSETS
Stocks 4,720 4,200
Debtors 50,491 65,613
Cash at bank and in hand 2,009 556
57,220 70,369
Creditors: Amounts Falling Due Within One Year (40,460 ) (45,999 )
NET CURRENT ASSETS (LIABILITIES) 16,760 24,370
TOTAL ASSETS LESS CURRENT LIABILITIES 22,713 32,404
Creditors: Amounts Falling Due After More Than One Year 255,277 267,564
NET ASSETS 277,990 299,968
CAPITAL AND RESERVES
Called up share capital 5 25,000 25,000
Profit and Loss Account 252,990 274,968
SHAREHOLDERS' FUNDS 277,990 299,968
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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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Craig Carr-Jones
Director
Mr John Carr-Jones
Director
04/02/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Allard & Company,Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00125996 . The registered office is Raven House, 29 Linkfield Lane, Redhill, RH1 1SS.
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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

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
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. Financial Instruments
Financial instruments
The company has elected to apply the provisions of Secon 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.

Financial assets and liabilies are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to sele on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are inially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effecitve interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilies
Financial liabilies 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 aer deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, are inially recognised at transaciton price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilies classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amorstied cost, using the effective interest rate method.

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 liabilies if payment is due within one year or less. If not, they are presented as non-current liabilies. Trade creditors are recognised inially at transaction price and subsequently measured at amortised cost using the effective interest method.
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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: 2 (2023: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 April 2023 29,729
As at 31 March 2024 29,729
Depreciation
As at 1 April 2023 21,695
Provided during the period 2,081
As at 31 March 2024 23,776
Net Book Value
As at 31 March 2024 5,953
As at 1 April 2023 8,034
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 25,000 25,000
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