Acorah Software Products - Accounts Production 16.1.300 false true 31 March 2023 1 April 2022 false 1 April 2023 30 March 2024 30 March 2024 12519161 Miss M J Cavanagh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12519161 2023-03-31 12519161 2024-03-30 12519161 2023-04-01 2024-03-30 12519161 frs-core:CurrentFinancialInstruments 2024-03-30 12519161 frs-core:ComputerEquipment 2024-03-30 12519161 frs-core:ComputerEquipment 2023-04-01 2024-03-30 12519161 frs-core:ComputerEquipment 2023-03-31 12519161 frs-core:PlantMachinery 2024-03-30 12519161 frs-core:PlantMachinery 2023-04-01 2024-03-30 12519161 frs-core:PlantMachinery 2023-03-31 12519161 frs-core:ShareCapital 2024-03-30 12519161 frs-core:RetainedEarningsAccumulatedLosses 2024-03-30 12519161 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-30 12519161 frs-bus:FilletedAccounts 2023-04-01 2024-03-30 12519161 frs-bus:SmallEntities 2023-04-01 2024-03-30 12519161 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-30 12519161 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-30 12519161 frs-bus:Director1 2023-04-01 2024-03-30 12519161 frs-bus:Director1 2023-03-31 12519161 frs-bus:Director1 2024-03-30 12519161 frs-countries:EnglandWales 2023-04-01 2024-03-30 12519161 2022-03-31 12519161 2023-03-31 12519161 2022-04-01 2023-03-31 12519161 frs-core:CurrentFinancialInstruments 2023-03-31 12519161 frs-core:Non-currentFinancialInstruments 2023-03-31 12519161 frs-core:ShareCapital 2023-03-31 12519161 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 12519161
West End Denture Lab (Morecambe) Ltd
Unaudited Financial Statements
For The Year Ended 30 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12519161
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,925 10,272
7,925 10,272
CURRENT ASSETS
Debtors 5 77,697 85,580
Cash at bank and in hand 3,693 159
81,390 85,739
Creditors: Amounts Falling Due Within One Year 6 (57,612 ) (52,787 )
NET CURRENT ASSETS (LIABILITIES) 23,778 32,952
TOTAL ASSETS LESS CURRENT LIABILITIES 31,703 43,224
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,981 ) -
NET ASSETS 29,722 43,224
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 29,720 43,222
SHAREHOLDERS' FUNDS 29,722 43,224
Page 1
Page 2
For the year ending 30 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.
On behalf of the board
Miss M J Cavanagh
Director
6 March 2025
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
West End Denture Lab (Morecambe) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12519161 . The registered office is 62-64 Yorkshire Street, Morecambe, LA3 1QF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 20% RB
Computer equipment 20% RB
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant and machinery Computer equipment Total
£ £ £
Cost
As at 1 April 2023 17,975 1,240 19,215
As at 30 March 2024 17,975 1,240 19,215
Depreciation
As at 1 April 2023 8,175 768 8,943
Provided during the period 1,960 387 2,347
As at 30 March 2024 10,135 1,155 11,290
Net Book Value
As at 30 March 2024 7,840 85 7,925
As at 1 April 2023 9,800 472 10,272
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 9,535 21,411
Directors' loan accounts 68,162 54,285
77,697 75,696
Due after more than one year
Corporation tax recoverable assets - 9,884
77,697 85,580
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 2,197
Corporation tax 37,094 31,299
Other creditors 18,238 16,711
Accruals and deferred income 2,280 2,580
57,612 52,787
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4
Page 5
8. Directors Advances, Credits and Guarantees
The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023: 
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 30 March 2024
£ £ £ £ £
Miss Maria Cavanagh 54,285 81,599 67,723 - 68,162
 The loan to the director was unsecured and repayable on demand. Interest is payable at the HMRC rate applicable to beneficial loan arrangements. 
9. Related Party Transactions
The following related party transactions were undertaken during the year:
During the year Directors made withdrawals totalling £81,599, introduced £13,223 and were declared dividends of £54,500. At the year end date the balance owed to the company was £68,162 (2023: £54,285).
A company under common control was loaned £35,328 during the period (2023: £86,518) and was repaid £58,267 (2023: £55,609). At the balance sheet date the company was owed £1,528 (2023: The company was owed £21,411). This loan is interest free and repayable on demand.
Dividends were paid to directors in respect of the shareholdings totalling £54,500 (2023: £40,000).
The aggregate remuneration paid to key management personnel for the year was £12,681 (2023: £25,302).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Page 5