Acorah Software Products - Accounts Production 16.1.300 false true true false 1 March 2024 30 November 2024 30 November 2024 05150142 Mr Mark Rumbelow Mrs Karen Rumbelow Mrs Karen Rumbelow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05150142 2024-02-29 05150142 2024-11-30 05150142 2024-03-01 2024-11-30 05150142 frs-core:CurrentFinancialInstruments 2024-11-30 05150142 frs-core:NetGoodwill 2024-11-30 05150142 frs-core:NetGoodwill 2024-03-01 2024-11-30 05150142 frs-core:NetGoodwill 2024-02-29 05150142 frs-core:MotorVehicles 2024-11-30 05150142 frs-core:MotorVehicles 2024-03-01 2024-11-30 05150142 frs-core:MotorVehicles 2024-02-29 05150142 frs-core:PlantMachinery 2024-11-30 05150142 frs-core:PlantMachinery 2024-03-01 2024-11-30 05150142 frs-core:PlantMachinery 2024-02-29 05150142 frs-core:ShareCapital 2024-11-30 05150142 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2024-11-30 05150142 frs-bus:FilletedAccounts 2024-03-01 2024-11-30 05150142 frs-bus:SmallEntities 2024-03-01 2024-11-30 05150142 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2024-11-30 05150142 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2024-11-30 05150142 frs-bus:Director1 2024-03-01 2024-11-30 05150142 frs-bus:Director2 2024-03-01 2024-11-30 05150142 frs-bus:CompanySecretary1 2024-03-01 2024-11-30 05150142 frs-countries:EnglandWales 2024-03-01 2024-11-30
Registered number: 05150142
Mark Rumbelow Gas Engineers Limited
Unaudited Financial Statements
For the Period 1 March 2024 to 30 November 2024
TS Partners Ltd
2-4 Gladstone Place
Newton Abbot
Devon
TQ12 2AN
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 05150142
30 November 2024
Notes £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 6 1,238
1,238
Creditors: Amounts Falling Due Within One Year 7 (1,038 )
NET CURRENT ASSETS (LIABILITIES) 200
TOTAL ASSETS LESS CURRENT LIABILITIES 200
NET ASSETS 200
CAPITAL AND RESERVES
Called up share capital 8 200
SHAREHOLDERS' FUNDS 200
For the period ending 30 November 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 Rumbelow
Director
07/03/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Mark Rumbelow Gas Engineers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05150142 . The registered office is 2-4 Gladstone Place, Newton Abbot, Devon, TQ12 2AW.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Company has ceased trading. This is the last set of accounts prepared.
2.3. 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.
2.4. 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.
2.5. 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:

Considering closure of business, assets have been transferred to personal account of the director at net book value.
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.6. 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 years 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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2.6. 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 assets reflect 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2024 15,000
As at 30 November 2024 15,000
Amortisation
As at 1 March 2024 15,000
As at 30 November 2024 15,000
Net Book Value
As at 30 November 2024 -
As at 1 March 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2024 25,058 26,503 51,561
Disposals (25,058 ) (26,503 ) (51,561 )
As at 30 November 2024 - - -
Depreciation
As at 1 March 2024 21,415 20,214 41,629
Provided during the period 910 655 1,565
Disposals (22,325 ) (20,869 ) (43,194 )
As at 30 November 2024 - - -
Net Book Value
As at 30 November 2024 - - -
As at 1 March 2024 3,643 6,289 9,932
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Page 4
6. Debtors
30 November 2024
£
Due within one year
Directors' loan accounts 1,238
7. Creditors: Amounts Falling Due Within One Year
30 November 2024
£
Corporation tax 1,038
8. Share Capital
30 November 2024
£
Allotted, Called up and fully paid 200
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
10. Dividends
30 November 2024
£
On equity shares:
Final dividend paid 8,749
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