Acorah Software Products - Accounts Production 16.2.850 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 12060526 Mr Jamie Baxter Mr John Burke Mr Gary Dunleavy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12060526 2023-04-30 12060526 2024-04-30 12060526 2023-05-01 2024-04-30 12060526 frs-core:CurrentFinancialInstruments 2024-04-30 12060526 frs-core:Non-currentFinancialInstruments 2024-04-30 12060526 frs-core:ComputerEquipment 2024-04-30 12060526 frs-core:ComputerEquipment 2023-05-01 2024-04-30 12060526 frs-core:ComputerEquipment 2023-04-30 12060526 frs-core:FurnitureFittings 2024-04-30 12060526 frs-core:FurnitureFittings 2023-05-01 2024-04-30 12060526 frs-core:FurnitureFittings 2023-04-30 12060526 frs-core:MotorVehicles 2024-04-30 12060526 frs-core:MotorVehicles 2023-05-01 2024-04-30 12060526 frs-core:MotorVehicles 2023-04-30 12060526 frs-core:ShareCapital 2024-04-30 12060526 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 12060526 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 12060526 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 12060526 frs-bus:SmallEntities 2023-05-01 2024-04-30 12060526 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 12060526 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 12060526 frs-bus:Director1 2023-05-01 2024-04-30 12060526 frs-bus:Director1 2023-04-30 12060526 frs-bus:Director1 2024-04-30 12060526 frs-bus:Director2 2023-05-01 2024-04-30 12060526 frs-bus:Director3 2023-05-01 2024-04-30 12060526 frs-bus:Director3 2023-04-30 12060526 frs-bus:Director3 2024-04-30 12060526 frs-core:Non-currentFinancialInstruments 1 2024-04-30 12060526 frs-core:CurrentFinancialInstruments 2 2024-04-30 12060526 frs-countries:EnglandWales 2023-05-01 2024-04-30 12060526 2022-04-30 12060526 2023-04-30 12060526 2022-05-01 2023-04-30 12060526 frs-core:CurrentFinancialInstruments 2023-04-30 12060526 frs-core:Non-currentFinancialInstruments 2023-04-30 12060526 frs-core:ShareCapital 2023-04-30 12060526 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 12060526 frs-core:Non-currentFinancialInstruments 1 2023-04-30 12060526 frs-core:CurrentFinancialInstruments 2 2023-04-30
Registered number: 12060526
Allscaff Services Ltd
Financial Statements
For The Year Ended 30 April 2024
Findlay Todd Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12060526
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,502 75,993
80,502 75,993
CURRENT ASSETS
Debtors 5 85,218 120,881
Cash at bank and in hand 25,971 14,308
111,189 135,189
Creditors: Amounts Falling Due Within One Year 6 (94,770 ) (126,293 )
NET CURRENT ASSETS (LIABILITIES) 16,419 8,896
TOTAL ASSETS LESS CURRENT LIABILITIES 96,921 84,889
Creditors: Amounts Falling Due After More Than One Year 7 (34,397 ) (54,281 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,776 ) (15,482 )
NET ASSETS 45,748 15,126
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 44,748 14,126
SHAREHOLDERS' FUNDS 45,748 15,126
Page 1
Page 2
For the year ending 30 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.
On behalf of the board
Mr Gary Dunleavy
Director
14/03/2025
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
Allscaff Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12060526 . The registered office is Prince Consort Industrial Estate, Hebburn, NE31 1EH.
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:
Motor Vehicles 15% Reducing-balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 30 (2023: 28)
30 28
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 42,445 94,679 1,023 138,147
Additions 15,500 20,574 1,764 37,838
As at 30 April 2024 57,945 115,253 2,787 175,985
Depreciation
As at 1 May 2023 9,687 52,365 102 62,154
Provided during the period 7,068 25,850 411 33,329
As at 30 April 2024 16,755 78,215 513 95,483
Net Book Value
As at 30 April 2024 41,190 37,038 2,274 80,502
As at 1 May 2023 32,758 42,314 921 75,993
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 18,666 48,223
CIS Debtor 54,929 58,010
Directors' loan accounts 11,623 14,648
85,218 120,881
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 13,824 10,395
Other loans 11,560 -
Corporation tax 39,364 3,625
VAT 22,506 75,158
PAYE Payable 6,315 35,669
Pensions Payable 697 1,203
Accruals and deferred income 504 243
94,770 126,293
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 21,064 30,948
Hire purchase loan 13,333 23,333
34,397 54,281
Page 4
Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr John Burke 7,324 5,812 7,324 - 5,812
Mr Gary Dunleavy 7,324 5,812 7,324 - 5,812
The above loan is unsecured, interest free and repayable on demand.
Page 5