Acorah Software Products - Accounts Production 16.2.800 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 05977290 Mr Ian Brinkler Mrs Sarah Brinkler Mrs Sarah Brinkler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05977290 2023-06-30 05977290 2024-06-30 05977290 2023-07-01 2024-06-30 05977290 frs-core:Non-currentFinancialInstruments 2024-06-30 05977290 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05977290 frs-core:PlantMachinery 2023-07-01 2024-06-30 05977290 frs-core:ShareCapital 2024-06-30 05977290 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 05977290 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05977290 frs-bus:AbridgedAccounts 2023-07-01 2024-06-30 05977290 frs-bus:SmallEntities 2023-07-01 2024-06-30 05977290 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05977290 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 05977290 frs-bus:Director1 2023-07-01 2024-06-30 05977290 frs-bus:Director2 2023-07-01 2024-06-30 05977290 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 05977290 frs-countries:EnglandWales 2023-07-01 2024-06-30 05977290 2022-06-30 05977290 2023-06-30 05977290 2022-07-01 2023-06-30 05977290 frs-core:Non-currentFinancialInstruments 2023-06-30 05977290 frs-core:ShareCapital 2023-06-30 05977290 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 05977290
Manor Stables Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2024
Newtons Accountants Limited
Chartered Certified Accountants
470 Hucknall Road
Nottingham
Nottinghamshire
NG5 1FX
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 05977290
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 135,212 136,534
135,212 136,534
CURRENT ASSETS
Debtors 55 49
Cash at bank and in hand 45 76
100 125
Creditors: Amounts Falling Due Within One Year (1,021 ) (1,967 )
NET CURRENT ASSETS (LIABILITIES) (921 ) (1,842 )
TOTAL ASSETS LESS CURRENT LIABILITIES 134,291 134,692
Creditors: Amounts Falling Due After More Than One Year (79,589 ) (78,958 )
NET ASSETS 54,702 55,734
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 54,700 55,732
SHAREHOLDERS' FUNDS 54,702 55,734
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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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Sarah Brinkler
Director
27/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Manor Stables Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05977290 . The registered office is 470 Hucknall Road, Nottingham, Nottinghamshire, NG5 1FX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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'.
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.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
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.
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.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold 2% straight line
Plant & Machinery 25% straight line
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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.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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: 2 (2023: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 July 2023 146,939
As at 30 June 2024 146,939
Depreciation
As at 1 July 2023 10,405
Provided during the period 1,322
As at 30 June 2024 11,727
Net Book Value
As at 30 June 2024 135,212
As at 1 July 2023 136,534
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
6. Directors Advances, Credits and Guarantees
During the year the directors had a loan account with the company. The opening balance was £79,367 owing from the company and net amounts of £409 were withdrawn during the year. The closing balance of £78,958, owing from the company, is included in creditors payable after more than one year.
The above loan is unsecured and interest free.
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7. Related Party Transactions
During the year the directors had a loan account with the company. The opening balance was £78,958 owing from the company and net amounts of £631 were introduced during the year. The closing balance of £79,589, owing from the company, is included in creditors payable after more than one year.
The above loan is unsecured and interest free.
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