Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 08677180 Mr J C Bishop iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08677180 2023-09-30 08677180 2024-09-30 08677180 2023-10-01 2024-09-30 08677180 frs-core:CurrentFinancialInstruments 2024-09-30 08677180 frs-core:Non-currentFinancialInstruments 2024-09-30 08677180 frs-core:ComputerEquipment 2024-09-30 08677180 frs-core:ComputerEquipment 2023-10-01 2024-09-30 08677180 frs-core:ComputerEquipment 2023-09-30 08677180 frs-core:FurnitureFittings 2024-09-30 08677180 frs-core:FurnitureFittings 2023-10-01 2024-09-30 08677180 frs-core:FurnitureFittings 2023-09-30 08677180 frs-core:ShareCapital 2024-09-30 08677180 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08677180 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08677180 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 08677180 frs-bus:SmallEntities 2023-10-01 2024-09-30 08677180 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08677180 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08677180 frs-bus:Director1 2023-10-01 2024-09-30 08677180 frs-countries:EnglandWales 2023-10-01 2024-09-30 08677180 2022-09-30 08677180 2023-09-30 08677180 2022-10-01 2023-09-30 08677180 frs-core:CurrentFinancialInstruments 2023-09-30 08677180 frs-core:Non-currentFinancialInstruments 2023-09-30 08677180 frs-core:ShareCapital 2023-09-30 08677180 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 08677180
James Bishop Golf Services Ltd.
Unaudited Financial Statements
For The Year Ended 30 September 2024
Finsbury Robinson Ltd
Top Floor
West Hill House
Dartford
Kent
DA1 2EU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08677180
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 597 747
597 747
CURRENT ASSETS
Stocks 5 164,275 142,350
Debtors 6 37,326 19,412
Cash at bank and in hand 21,075 27,573
222,676 189,335
Creditors: Amounts Falling Due Within One Year 7 (86,079 ) (106,498 )
NET CURRENT ASSETS (LIABILITIES) 136,597 82,837
TOTAL ASSETS LESS CURRENT LIABILITIES 137,194 83,584
Creditors: Amounts Falling Due After More Than One Year 8 (31,482 ) (37,113 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (149 ) (139 )
NET ASSETS 105,563 46,332
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 105,363 46,132
SHAREHOLDERS' FUNDS 105,563 46,332
Page 1
Page 2
For the year ending 30 September 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 J C Bishop
Director
18th February 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
James Bishop Golf Services Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 08677180 . The registered office is Top Floor, West Hill House, Dartford, Kent, DA1 2EU.
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.
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:
Fixtures & Fittings 20% on reducing balance
Computer Equipment 20% on 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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the profit and loss account except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Balance Sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 11,414 2,591 14,005
As at 30 September 2024 11,414 2,591 14,005
Depreciation
As at 1 October 2023 11,050 2,208 13,258
Provided during the period 73 77 150
As at 30 September 2024 11,123 2,285 13,408
Net Book Value
As at 30 September 2024 291 306 597
As at 1 October 2023 364 383 747
5. Stocks
2024 2023
£ £
Stock 164,275 142,350
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 37,326 19,412
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 22,205 27,623
Other creditors 38,414 50,225
Taxation and social security 25,460 28,650
86,079 106,498
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 31,482 37,113
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
Page 4