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 05542099 Mr Mark Emsley Mr Stephen Emsley Mr Mark Emsley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05542099 2023-09-30 05542099 2024-09-30 05542099 2023-10-01 2024-09-30 05542099 frs-core:CurrentFinancialInstruments 2024-09-30 05542099 frs-core:Non-currentFinancialInstruments 2024-09-30 05542099 frs-core:ComputerEquipment 2024-09-30 05542099 frs-core:ComputerEquipment 2023-10-01 2024-09-30 05542099 frs-core:ComputerEquipment 2023-09-30 05542099 frs-core:FurnitureFittings 2024-09-30 05542099 frs-core:FurnitureFittings 2023-10-01 2024-09-30 05542099 frs-core:FurnitureFittings 2023-09-30 05542099 frs-core:NetGoodwill 2024-09-30 05542099 frs-core:NetGoodwill 2023-10-01 2024-09-30 05542099 frs-core:NetGoodwill 2023-09-30 05542099 frs-core:MotorVehicles 2024-09-30 05542099 frs-core:MotorVehicles 2023-10-01 2024-09-30 05542099 frs-core:MotorVehicles 2023-09-30 05542099 frs-core:PlantMachinery 2024-09-30 05542099 frs-core:PlantMachinery 2023-10-01 2024-09-30 05542099 frs-core:PlantMachinery 2023-09-30 05542099 frs-core:ShareCapital 2024-09-30 05542099 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05542099 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05542099 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 05542099 frs-bus:SmallEntities 2023-10-01 2024-09-30 05542099 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05542099 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05542099 frs-bus:Director1 2023-10-01 2024-09-30 05542099 frs-bus:Director2 2023-10-01 2024-09-30 05542099 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 05542099 frs-countries:EnglandWales 2023-10-01 2024-09-30 05542099 2022-09-30 05542099 2023-09-30 05542099 2022-10-01 2023-09-30 05542099 frs-core:CurrentFinancialInstruments 2023-09-30 05542099 frs-core:Non-currentFinancialInstruments 2023-09-30 05542099 frs-core:ShareCapital 2023-09-30 05542099 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 05542099
R.H. Emsley & Sons Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
R Stride & Co LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05542099
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 62,500 62,500
Tangible Assets 5 8,791 10,609
71,291 73,109
CURRENT ASSETS
Stocks 6 154,770 154,770
Debtors 7 665 1,465
Cash at bank and in hand 4,297 1,192
159,732 157,427
Creditors: Amounts Falling Due Within One Year 8 (73,693 ) (60,644 )
NET CURRENT ASSETS (LIABILITIES) 86,039 96,783
TOTAL ASSETS LESS CURRENT LIABILITIES 157,330 169,892
Creditors: Amounts Falling Due After More Than One Year 9 (13,217 ) (24,221 )
NET ASSETS 144,113 145,671
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 144,013 145,571
SHAREHOLDERS' FUNDS 144,113 145,671
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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 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 Mark Emsley
Director
23rd February 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
R.H. Emsley & Sons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05542099 . The registered office is Melbourne House, Scotton, Knaresborough, North Yorkshire, HG5 9HS.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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 15%
Motor Vehicles 25%
Fixtures & Fittings 15%
Computer Equipment 33%
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 62,500
As at 30 September 2024 62,500
Net Book Value
As at 30 September 2024 62,500
As at 1 October 2023 62,500
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 38,852 25,547 8,074 756 73,229
As at 30 September 2024 38,852 25,547 8,074 756 73,229
Depreciation
As at 1 October 2023 30,971 23,453 7,539 657 62,620
Provided during the period 1,182 523 80 33 1,818
As at 30 September 2024 32,153 23,976 7,619 690 64,438
Net Book Value
As at 30 September 2024 6,699 1,571 455 66 8,791
As at 1 October 2023 7,881 2,094 535 99 10,609
6. Stocks
2024 2023
£ £
Work in progress 154,770 154,770
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 450
Other debtors 665 1,015
665 1,465
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 356
Bank loans and overdrafts 9,350 8,346
Other creditors 64,343 51,942
73,693 60,644
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,217 24,221
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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