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 01251071 Mr Darren Bradford Mrs Linda Bradford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01251071 2023-06-30 01251071 2024-06-30 01251071 2023-07-01 2024-06-30 01251071 frs-core:CurrentFinancialInstruments 2024-06-30 01251071 frs-core:FurnitureFittings 2024-06-30 01251071 frs-core:FurnitureFittings 2023-07-01 2024-06-30 01251071 frs-core:FurnitureFittings 2023-06-30 01251071 frs-core:MotorVehicles 2024-06-30 01251071 frs-core:MotorVehicles 2023-07-01 2024-06-30 01251071 frs-core:MotorVehicles 2023-06-30 01251071 frs-core:PlantMachinery 2024-06-30 01251071 frs-core:PlantMachinery 2023-07-01 2024-06-30 01251071 frs-core:PlantMachinery 2023-06-30 01251071 frs-core:ShareCapital 2024-06-30 01251071 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 01251071 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 01251071 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 01251071 frs-bus:SmallEntities 2023-07-01 2024-06-30 01251071 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 01251071 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 01251071 frs-core:ListedExchangeTraded 2024-06-30 01251071 frs-core:ListedExchangeTraded 2023-06-30 01251071 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-06-30 01251071 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2024-06-30 01251071 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-06-30 01251071 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-06-30 01251071 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-06-30 01251071 frs-bus:Director1 2023-07-01 2024-06-30 01251071 frs-bus:Director2 2023-07-01 2024-06-30 01251071 frs-countries:EnglandWales 2023-07-01 2024-06-30 01251071 2022-06-30 01251071 2023-06-30 01251071 2022-07-01 2023-06-30 01251071 frs-core:CurrentFinancialInstruments 2023-06-30 01251071 frs-core:ShareCapital 2023-06-30 01251071 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 01251071
Allpure Filters Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
THB LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01251071
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 29,705 39,323
Investments 5 40,168 59,140
69,873 98,463
CURRENT ASSETS
Stocks 6 207,027 434,710
Debtors 7 162,779 334,178
Cash at bank and in hand 2,119,635 1,753,285
2,489,441 2,522,173
Creditors: Amounts Falling Due Within One Year 8 (421,899 ) (487,661 )
NET CURRENT ASSETS (LIABILITIES) 2,067,542 2,034,512
TOTAL ASSETS LESS CURRENT LIABILITIES 2,137,415 2,132,975
NET ASSETS 2,137,415 2,132,975
CAPITAL AND RESERVES
Called up share capital 9 1,200 1,200
Profit and Loss Account 2,136,215 2,131,775
SHAREHOLDERS' FUNDS 2,137,415 2,132,975
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 Darren Bradford
Director
26/03/2025
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
Allpure Filters Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01251071 . The registered office is 1&2 Studley Court Mews, Studley Court, Guildford Road, Chobham, Surrey, GU24 8EB.
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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on Straight line
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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 7)
3 7
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2023 41,304 61,115 1,935 104,354
As at 30 June 2024 41,304 61,115 1,935 104,354
Depreciation
As at 1 July 2023 37,048 26,048 1,935 65,031
Provided during the period 851 8,767 - 9,618
As at 30 June 2024 37,899 34,815 1,935 74,649
Net Book Value
As at 30 June 2024 3,405 26,300 - 29,705
As at 1 July 2023 4,256 35,067 - 39,323
5. Investments
Listed
£
Cost
As at 1 July 2023 59,140
Revaluations (18,972 )
As at 30 June 2024 40,168
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 40,168
As at 1 July 2023 59,140
6. Stocks
2024 2023
£ £
Finished goods 312,223 609,536
Provision for absolute stocks (105,196 ) (174,826 )
207,027 434,710
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 154,866 265,969
Other debtors 7,913 68,209
162,779 334,178
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 91,961 53,705
Other creditors 252,044 378,714
Taxation and social security 77,894 55,242
421,899 487,661
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,200 1,200
Page 5