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 09210576 Mr Michael Thompson Mrs Lynn Thompson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09210576 2023-09-30 09210576 2024-09-30 09210576 2023-10-01 2024-09-30 09210576 frs-core:CurrentFinancialInstruments 2024-09-30 09210576 frs-core:Non-currentFinancialInstruments 2024-09-30 09210576 frs-core:ComputerEquipment 2024-09-30 09210576 frs-core:ComputerEquipment 2023-10-01 2024-09-30 09210576 frs-core:ComputerEquipment 2023-09-30 09210576 frs-core:FurnitureFittings 2024-09-30 09210576 frs-core:FurnitureFittings 2023-10-01 2024-09-30 09210576 frs-core:FurnitureFittings 2023-09-30 09210576 frs-core:MotorVehicles 2024-09-30 09210576 frs-core:MotorVehicles 2023-10-01 2024-09-30 09210576 frs-core:MotorVehicles 2023-09-30 09210576 frs-core:PlantMachinery 2024-09-30 09210576 frs-core:PlantMachinery 2023-10-01 2024-09-30 09210576 frs-core:PlantMachinery 2023-09-30 09210576 frs-core:ShareCapital 2024-09-30 09210576 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09210576 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09210576 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09210576 frs-bus:SmallEntities 2023-10-01 2024-09-30 09210576 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09210576 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09210576 frs-bus:Director1 2023-10-01 2024-09-30 09210576 frs-bus:Director2 2023-10-01 2024-09-30 09210576 frs-core:CurrentFinancialInstruments 1 2024-09-30 09210576 frs-countries:EnglandWales 2023-10-01 2024-09-30 09210576 2022-09-30 09210576 2023-09-30 09210576 2022-10-01 2023-09-30 09210576 frs-core:CurrentFinancialInstruments 2023-09-30 09210576 frs-core:Non-currentFinancialInstruments 2023-09-30 09210576 frs-core:ShareCapital 2023-09-30 09210576 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 09210576 frs-core:CurrentFinancialInstruments 1 2023-09-30
Registered number: 09210576
Barrier2U Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Accountants247 Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09210576
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 302,106 381,088
302,106 381,088
CURRENT ASSETS
Debtors 5 80,902 92,592
Cash at bank and in hand 27,537 43,613
108,439 136,205
Creditors: Amounts Falling Due Within One Year 6 (114,867 ) (134,029 )
NET CURRENT ASSETS (LIABILITIES) (6,428 ) 2,176
TOTAL ASSETS LESS CURRENT LIABILITIES 295,678 383,264
Creditors: Amounts Falling Due After More Than One Year 7 (12,300 ) (29,560 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (73,442 ) (81,491 )
NET ASSETS 209,936 272,213
CAPITAL AND RESERVES
Called up share capital 8 104 104
Profit and Loss Account 209,832 272,109
SHAREHOLDERS' FUNDS 209,936 272,213
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 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 Michael Thompson
Director
11/02/2025
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
Barrier2U Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09210576 . The registered office is 7 Aston Lane, Aston, Runcorn, Cheshire, WA7 3BX.
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 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 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 33% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
...CONTINUED
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2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 125,448 524,224 4,668 25,892 680,232
Additions 3,000 14,720 - 1,133 18,853
As at 30 September 2024 128,448 538,944 4,668 27,025 699,085
Depreciation
As at 1 October 2023 57,358 220,945 934 19,907 299,144
Provided during the period 14,218 79,500 747 3,370 97,835
As at 30 September 2024 71,576 300,445 1,681 23,277 396,979
Net Book Value
As at 30 September 2024 56,872 238,499 2,987 3,748 302,106
As at 1 October 2023 68,090 303,279 3,734 5,985 381,088
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 53,176 49,000
Other debtors 27,726 43,592
80,902 92,592
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,275 7,275
Bank loans and overdrafts 10,000 10,015
Corporation tax 48,410 31,826
Other taxes and social security 825 2,783
VAT 48,193 81,838
Pension Payable 164 292
114,867 134,029
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,425 9,700
Bank loans 9,875 19,860
12,300 29,560
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 104 104
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