Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 1027708 Mr John Alan Farquharson Mr Robert David Farquharson Mr Richard John Farquharson Mrs Joanne Farquharson Mr John Alan Farquharson Mr J A Farquharson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 1027708 2023-04-30 1027708 2024-04-30 1027708 2023-05-01 2024-04-30 1027708 frs-core:CurrentFinancialInstruments 2024-04-30 1027708 frs-core:ComputerEquipment 2024-04-30 1027708 frs-core:ComputerEquipment 2023-05-01 2024-04-30 1027708 frs-core:ComputerEquipment 2023-04-30 1027708 frs-core:FurnitureFittings 2024-04-30 1027708 frs-core:FurnitureFittings 2023-05-01 2024-04-30 1027708 frs-core:FurnitureFittings 2023-04-30 1027708 frs-core:PlantMachinery 2024-04-30 1027708 frs-core:PlantMachinery 2023-05-01 2024-04-30 1027708 frs-core:PlantMachinery 2023-04-30 1027708 frs-core:CapitalRedemptionReserve 2024-04-30 1027708 frs-core:ShareCapital 2024-04-30 1027708 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 1027708 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 1027708 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 1027708 frs-bus:SmallEntities 2023-05-01 2024-04-30 1027708 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 1027708 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 1027708 frs-bus:OrdinaryShareClass1 2023-05-01 2024-04-30 1027708 frs-bus:OrdinaryShareClass1 2024-04-30 1027708 1 2023-05-01 2024-04-30 1027708 frs-core:CostValuation 2023-04-30 1027708 frs-core:AdditionsToInvestments 2024-04-30 1027708 frs-core:CostValuation 2024-04-30 1027708 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 1027708 frs-core:ProvisionsForImpairmentInvestments 2024-04-30 1027708 frs-core:ListedExchangeTraded 2024-04-30 1027708 frs-core:ListedExchangeTraded 2023-04-30 1027708 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-04-30 1027708 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-04-30 1027708 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-04-30 1027708 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-04-30 1027708 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-04-30 1027708 frs-bus:Director1 2023-05-01 2024-04-30 1027708 frs-bus:Director2 2023-05-01 2024-04-30 1027708 frs-bus:Director3 2023-05-01 2024-04-30 1027708 frs-bus:Director4 2023-05-01 2024-04-30 1027708 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 1027708 frs-countries:EnglandWales 2023-05-01 2024-04-30 1027708 2022-04-30 1027708 2023-04-30 1027708 2022-05-01 2023-04-30 1027708 frs-core:CurrentFinancialInstruments 2023-04-30 1027708 frs-core:CapitalRedemptionReserve 2023-04-30 1027708 frs-core:ShareCapital 2023-04-30 1027708 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 1027708 frs-bus:OrdinaryShareClass1 2022-05-01 2023-04-30
Registered number: 1027708
F & S (Developments) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 1027708
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1 1
Investments 5 585,662 -
585,663 1
CURRENT ASSETS
Cash at bank and in hand 16,973 604,827
16,973 604,827
Creditors: Amounts Falling Due Within One Year 6 (3,230 ) (10,648 )
NET CURRENT ASSETS (LIABILITIES) 13,743 594,179
TOTAL ASSETS LESS CURRENT LIABILITIES 599,406 594,180
NET ASSETS 599,406 594,180
CAPITAL AND RESERVES
Called up share capital 7 100 100
Capital redemption reserve 100 100
Profit and Loss Account 599,206 593,980
SHAREHOLDERS' FUNDS 599,406 594,180
Page 1
Page 2
For the year ending 30 April 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 John Alan Farquharson
Director
26 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
F & S (Developments) Limited Registered number 1027708 is a limited by shares company incorporated in England & Wales. The Registered Office is Oak Lodge, Windmill Lane, Appleton, Warrington, WA4 5JN.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 Fully depreciated
Fixtures & Fittings Fully depreciated
Computer Equipment Fully depreciated
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 3 3
Sales, marketing and distribution 1 1
4 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 1,750 2,290 372 4,412
As at 30 April 2024 1,750 2,290 372 4,412
Depreciation
As at 1 May 2023 1,749 2,290 372 4,411
As at 30 April 2024 1,749 2,290 372 4,411
Net Book Value
As at 30 April 2024 1 - - 1
As at 1 May 2023 1 - - 1
Page 3
Page 4
5. Investments
Listed Other Total
£ £ £
Cost
As at 1 May 2023 19,355 - 19,355
Additions - 585,662 585,662
As at 30 April 2024 19,355 585,662 605,017
Provision
As at 1 May 2023 19,355 - 19,355
As at 30 April 2024 19,355 - 19,355
Net Book Value
As at 30 April 2024 - 585,662 585,662
As at 1 May 2023 - - -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 1,844 1,844
Accruals and deferred income 910 395
Directors' loan accounts 476 8,409
3,230 10,648
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
The directors' interests in the share capital of the company were as follows:
Mr J A Farquharson - 98 ordinary shares of £1 each at 30 April 2024 and 1 May 2023.
Mr R J Farquharson - 1 ordinary share of £1 each at 30 April 2024 and 1 May 2023.
Mr R D Farquharson - 1 ordinary share of £1 each at 30 April 2024 and 1 May 2023.
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr J A Farquharson by virtue of his ownership of 98% of the issued share capital in the company.
Page 4