Acorah Software Products - Accounts Production 16.1.200 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 05471246 G Robinson C M Robinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05471246 2023-06-30 05471246 2024-06-30 05471246 2023-07-01 2024-06-30 05471246 frs-core:CurrentFinancialInstruments 2024-06-30 05471246 frs-core:Non-currentFinancialInstruments 2024-06-30 05471246 frs-core:BetweenOneFiveYears 2024-06-30 05471246 frs-core:ComputerEquipment 2024-06-30 05471246 frs-core:ComputerEquipment 2023-07-01 2024-06-30 05471246 frs-core:ComputerEquipment 2023-06-30 05471246 frs-core:NetGoodwill 2024-06-30 05471246 frs-core:NetGoodwill 2023-07-01 2024-06-30 05471246 frs-core:NetGoodwill 2023-06-30 05471246 frs-core:MotorVehicles 2024-06-30 05471246 frs-core:MotorVehicles 2023-07-01 2024-06-30 05471246 frs-core:MotorVehicles 2023-06-30 05471246 frs-core:PlantMachinery 2024-06-30 05471246 frs-core:PlantMachinery 2023-07-01 2024-06-30 05471246 frs-core:PlantMachinery 2023-06-30 05471246 frs-core:WithinOneYear 2024-06-30 05471246 frs-core:ShareCapital 2024-06-30 05471246 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 05471246 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05471246 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 05471246 frs-bus:SmallEntities 2023-07-01 2024-06-30 05471246 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05471246 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 05471246 frs-bus:Director1 2023-07-01 2024-06-30 05471246 frs-bus:Director1 2023-06-30 05471246 frs-bus:Director1 2024-06-30 05471246 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 05471246 frs-countries:EnglandWales 2023-07-01 2024-06-30 05471246 2022-06-30 05471246 2023-06-30 05471246 2022-07-01 2023-06-30 05471246 frs-core:CurrentFinancialInstruments 2023-06-30 05471246 frs-core:Non-currentFinancialInstruments 2023-06-30 05471246 frs-core:BetweenOneFiveYears 2023-06-30 05471246 frs-core:WithinOneYear 2023-06-30 05471246 frs-core:ShareCapital 2023-06-30 05471246 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 05471246
Gary Robinson Ltd
Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05471246
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 375 750
Tangible Assets 5 138,706 66,048
139,081 66,798
CURRENT ASSETS
Stocks 6 7,150 6,500
Debtors 7 176,979 136,387
Cash at bank and in hand 13,761 27,149
197,890 170,036
Creditors: Amounts Falling Due Within One Year 8 (209,708 ) (190,381 )
NET CURRENT ASSETS (LIABILITIES) (11,818 ) (20,345 )
TOTAL ASSETS LESS CURRENT LIABILITIES 127,263 46,453
Creditors: Amounts Falling Due After More Than One Year 9 (127,092 ) (46,089 )
NET ASSETS 171 364
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 71 264
SHAREHOLDERS' FUNDS 171 364
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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 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.
The financial statements were approved by the board of directors on 28 March 2025 and were signed on its behalf by:
G Robinson
Director
28 March 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Gary Robinson Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05471246 . The registered office is 243a Bawtry Road, Doncaster, South Yorkshire, DN4 7AL.
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. 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 of 20 years.
2.4. 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
Computer Equipment 20% reducing balance
2.5. 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.
2.6. 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.
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2.7. 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.
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 year, 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 year was: 4 (2023: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 7,500
As at 30 June 2024 7,500
Amortisation
As at 1 July 2023 6,750
Provided during the period 375
As at 30 June 2024 7,125
Net Book Value
As at 30 June 2024 375
As at 1 July 2023 750
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 15,807 154,480 12,352 182,639
Additions 504 152,080 1,726 154,310
Disposals - (124,430 ) - (124,430 )
As at 30 June 2024 16,311 182,130 14,078 212,519
Depreciation
As at 1 July 2023 11,077 96,206 9,308 116,591
Provided during the period 1,047 43,570 954 45,571
Disposals - (88,349 ) - (88,349 )
As at 30 June 2024 12,124 51,427 10,262 73,813
Net Book Value
As at 30 June 2024 4,187 130,703 3,816 138,706
As at 1 July 2023 4,730 58,274 3,044 66,048
6. Stocks
2024 2023
£ £
Finished goods 7,150 6,500
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 129,535 79,604
Other debtors 35,261 36,955
164,796 116,559
Due after more than one year
Other debtors 12,183 19,828
176,979 136,387
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 27,204 23,775
Trade creditors 91,121 61,984
Bank loans and overdrafts 10,909 10,909
Other creditors 4,313 4,269
Taxation and social security 76,161 89,444
209,708 190,381
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 117,092 25,180
Bank loans 10,000 20,909
127,092 46,089
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 27,204 23,775
Later than one year and not later than five years 117,092 25,180
144,296 48,955
144,296 48,955
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Gary Robinson 36,955 - 1,694 - 35,261
The above loan is unsecured, interest free and repayable on demand.
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