Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 03340633 Mr Paul Gurney Mrs Lynn Gurney Mrs Lynn Gurney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03340633 2023-06-30 03340633 2024-06-30 03340633 2023-07-01 2024-06-30 03340633 frs-core:CurrentFinancialInstruments 2024-06-30 03340633 frs-core:Non-currentFinancialInstruments 2024-06-30 03340633 frs-core:FurnitureFittings 2024-06-30 03340633 frs-core:FurnitureFittings 2023-07-01 2024-06-30 03340633 frs-core:FurnitureFittings 2023-06-30 03340633 frs-core:MotorVehicles 2023-07-01 2024-06-30 03340633 frs-core:PlantMachinery 2024-06-30 03340633 frs-core:PlantMachinery 2023-07-01 2024-06-30 03340633 frs-core:PlantMachinery 2023-06-30 03340633 frs-core:ShareCapital 2024-06-30 03340633 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 03340633 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 03340633 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 03340633 frs-bus:SmallEntities 2023-07-01 2024-06-30 03340633 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 03340633 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 03340633 frs-bus:Director1 2023-07-01 2024-06-30 03340633 frs-bus:Director2 2023-07-01 2024-06-30 03340633 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 03340633 frs-countries:EnglandWales 2023-07-01 2024-06-30 03340633 2022-06-30 03340633 2023-06-30 03340633 2022-07-01 2023-06-30 03340633 frs-core:CurrentFinancialInstruments 2023-06-30 03340633 frs-core:Non-currentFinancialInstruments 2023-06-30 03340633 frs-core:ShareCapital 2023-06-30 03340633 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 03340633
Blenheim Roofing Services Limited
Financial Statements
For The Year Ended 30 June 2024
Equilibre Limited
Licensed Accountants
6 Upper Mulgrave Road
Cheam
Surrey
SM2 7AZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03340633
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 873 1,165
873 1,165
CURRENT ASSETS
Stocks 5 69,937 40,727
Debtors 6 99,979 96,507
Cash at bank and in hand 73,265 352,869
243,181 490,103
Creditors: Amounts Falling Due Within One Year 7 (118,669 ) (273,884 )
NET CURRENT ASSETS (LIABILITIES) 124,512 216,219
TOTAL ASSETS LESS CURRENT LIABILITIES 125,385 217,384
Creditors: Amounts Falling Due After More Than One Year 8 (35,833 ) (74,924 )
NET ASSETS 89,552 142,460
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 88,552 141,460
SHAREHOLDERS' FUNDS 89,552 142,460
Page 1
Page 2
For the year ending 30 June 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 Paul Gurney
Director
Mrs Lynn Gurney
Director
18/12/2024
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
Blenheim Roofing Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03340633 . The registered office is 17 First Quarter, Blenheim Road, Epsom, Surrey, KT19 9QN.
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 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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% 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.
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2.5. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 6)
7 6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2023 808 15,937 16,745
As at 30 June 2024 808 15,937 16,745
Depreciation
As at 1 July 2023 808 14,772 15,580
Provided during the period - 292 292
As at 30 June 2024 808 15,064 15,872
Net Book Value
As at 30 June 2024 - 873 873
As at 1 July 2023 - 1,165 1,165
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5. Stocks
2024 2023
£ £
Work in progress 69,937 40,727
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 80,494 32,451
Prepayments and accrued income 13,370 13,544
Other debtors 6,115 50,512
99,979 96,507
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 25,032 119,165
Bank loans and overdrafts 39,091 39,091
Corporation tax 3,560 34,764
Other taxes and social security 10,864 5,547
VAT 19,951 52,202
Other creditors 1,372 3,219
Accruals and deferred income 12,988 6,357
Directors' loan accounts 5,811 13,539
118,669 273,884
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 35,833 74,924
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
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