Acorah Software Products - Accounts Production 16.1.300 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 13465964 Mr H S Kang iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13465964 2023-06-30 13465964 2024-06-30 13465964 2023-07-01 2024-06-30 13465964 frs-core:CurrentFinancialInstruments 2024-06-30 13465964 frs-core:ShareCapital 2024-06-30 13465964 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 13465964 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13465964 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 13465964 frs-bus:SmallEntities 2023-07-01 2024-06-30 13465964 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 13465964 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 13465964 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30 13465964 frs-bus:OrdinaryShareClass1 2024-06-30 13465964 frs-bus:Director1 2023-07-01 2024-06-30 13465964 frs-countries:EnglandWales 2023-07-01 2024-06-30 13465964 2022-06-30 13465964 2023-06-30 13465964 2022-07-01 2023-06-30 13465964 frs-core:CurrentFinancialInstruments 2023-06-30 13465964 frs-core:ShareCapital 2023-06-30 13465964 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 13465964 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30
Registered number: 13465964
Birmstoke Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13465964
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 11,590 11,590
Debtors 5 6,437 5,811
Cash at bank and in hand 495 386
18,522 17,787
Creditors: Amounts Falling Due Within One Year 6 (40,821 ) (38,736 )
NET CURRENT ASSETS (LIABILITIES) (22,299 ) (20,949 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,299 ) (20,949 )
NET LIABILITIES (22,299 ) (20,949 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (22,399 ) (21,049 )
SHAREHOLDERS' FUNDS (22,299) (20,949)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 H S Kang
Director
24 March 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Birmstoke Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Going Concern Disclosure
At the period end, the company is insolvent and reliant on the support of the director. The director has indicated that he will not withdraw this support for the foreseeable future.
2.3. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell.  Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula.  Provision is made for damaged, obsolete and slow-moving stock where appropriate.
2.4. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.  
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.  Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.5. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Stocks
2024 2023
£ £
Materials 11,590 11,590
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 5,773 5,267
VAT 664 544
6,437 5,811
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 821 736
Director's loan account 40,000 38,000
40,821 38,736
7. Share Capital
2024 2023
Allotted, called up but not fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
Page 3