Acorah Software Products - Accounts Production 16.1.300 false true 5 April 2023 6 April 2022 false 6 April 2023 5 April 2024 5 April 2024 13160254 Mr Ian Forster Mrs Pauline Forster Mr Timothy George Forster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13160254 2023-04-05 13160254 2024-04-05 13160254 2023-04-06 2024-04-05 13160254 frs-core:CurrentFinancialInstruments 2024-04-05 13160254 frs-core:Non-currentFinancialInstruments 2024-04-05 13160254 frs-core:FurnitureFittings 2023-04-06 2024-04-05 13160254 frs-core:NetGoodwill 2023-04-06 2024-04-05 13160254 frs-core:PlantMachinery 2023-04-06 2024-04-05 13160254 frs-core:ShareCapital 2024-04-05 13160254 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05 13160254 frs-bus:PrivateLimitedCompanyLtd 2023-04-06 2024-04-05 13160254 frs-bus:AbridgedAccounts 2023-04-06 2024-04-05 13160254 frs-bus:SmallEntities 2023-04-06 2024-04-05 13160254 frs-bus:AuditExempt-NoAccountantsReport 2023-04-06 2024-04-05 13160254 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-06 2024-04-05 13160254 frs-bus:Director1 2023-04-06 2024-04-05 13160254 frs-bus:Director2 2023-04-06 2024-04-05 13160254 frs-bus:Director3 2023-04-06 2024-04-05 13160254 frs-countries:EnglandWales 2023-04-06 2024-04-05 13160254 2022-04-05 13160254 2023-04-05 13160254 2022-04-06 2023-04-05 13160254 frs-core:CurrentFinancialInstruments 2023-04-05 13160254 frs-core:Non-currentFinancialInstruments 2023-04-05 13160254 frs-core:ShareCapital 2023-04-05 13160254 frs-core:RetainedEarningsAccumulatedLosses 2023-04-05
Registered number: 13160254
Fenland Aquapark Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 5 April 2024
VIBAS Accountants
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 13160254
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 93,068 66,507
93,068 66,507
CURRENT ASSETS
Debtors 9,416 777
Cash at bank and in hand 86,455 93,312
95,871 94,089
Creditors: Amounts Falling Due Within One Year (28,663 ) (25,011 )
NET CURRENT ASSETS (LIABILITIES) 67,208 69,078
TOTAL ASSETS LESS CURRENT LIABILITIES 160,276 135,585
Creditors: Amounts Falling Due After More Than One Year (30,000 ) (30,000 )
NET ASSETS 130,276 105,585
CAPITAL AND RESERVES
Called up share capital 5 99 -
Profit and Loss Account 130,177 105,585
SHAREHOLDERS' FUNDS 130,276 105,585
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For the year ending 5 April 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 5 April 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Pauline Forster
Director
28/01/2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
Fenland Aquapark Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13160254 . The registered office is Gildenburgh Water Eastrea Road, Whittlesey, Peterborough, PE7 2AR.
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 .... 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 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: )
3 -
4. Tangible Assets
Total
£
Cost
As at 6 April 2023 85,361
Additions 43,188
As at 5 April 2024 128,549
Depreciation
As at 6 April 2023 18,854
Provided during the period 16,627
As at 5 April 2024 35,481
Net Book Value
As at 5 April 2024 93,068
As at 6 April 2023 66,507
5. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 99 -
Amount of Allotted, Called Up Share Capital 99 -
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