Acorah Software Products - Accounts Production 16.2.850 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 07776551 Mr M D Edworthy Mr P N Scantlebury iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07776551 2022-12-31 07776551 2023-12-31 07776551 2023-01-01 2023-12-31 07776551 frs-core:CurrentFinancialInstruments 2023-12-31 07776551 frs-core:Non-currentFinancialInstruments 2023-12-31 07776551 frs-core:ComputerEquipment 2023-12-31 07776551 frs-core:ComputerEquipment 2023-01-01 2023-12-31 07776551 frs-core:ComputerEquipment 2022-12-31 07776551 frs-core:FurnitureFittings 2023-12-31 07776551 frs-core:FurnitureFittings 2023-01-01 2023-12-31 07776551 frs-core:FurnitureFittings 2022-12-31 07776551 frs-core:MotorVehicles 2023-12-31 07776551 frs-core:MotorVehicles 2023-01-01 2023-12-31 07776551 frs-core:MotorVehicles 2022-12-31 07776551 frs-core:ShareCapital 2023-12-31 07776551 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07776551 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07776551 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 07776551 frs-bus:SmallEntities 2023-01-01 2023-12-31 07776551 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07776551 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07776551 frs-core:CostValuation 2022-12-31 07776551 frs-core:CostValuation 2023-12-31 07776551 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 07776551 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 07776551 frs-bus:Director1 2023-01-01 2023-12-31 07776551 frs-bus:Director2 2023-01-01 2023-12-31 07776551 frs-countries:EnglandWales 2023-01-01 2023-12-31 07776551 2021-12-31 07776551 2022-12-31 07776551 2022-01-01 2022-12-31 07776551 frs-core:CurrentFinancialInstruments 2022-12-31 07776551 frs-core:Non-currentFinancialInstruments 2022-12-31 07776551 frs-core:ShareCapital 2022-12-31 07776551 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 07776551
Burrington Estates Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07776551
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58,063 9,968
Investments 5 1,708,021 1,708,021
1,766,084 1,717,989
CURRENT ASSETS
Debtors 6 6,828,875 7,632,000
Cash at bank and in hand 8,654 4,589
6,837,529 7,636,589
Creditors: Amounts Falling Due Within One Year 7 (9,264,079 ) (9,976,843 )
NET CURRENT ASSETS (LIABILITIES) (2,426,550 ) (2,340,254 )
TOTAL ASSETS LESS CURRENT LIABILITIES (660,466 ) (622,265 )
Creditors: Amounts Falling Due After More Than One Year 8 (14,302 ) (25,189 )
NET LIABILITIES (674,768 ) (647,454 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (674,770 ) (647,456 )
SHAREHOLDERS' FUNDS (674,768) (647,454)
Page 1
Page 2
For the year ending 31 December 2023 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 M D Edworthy
Director
4 April 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Burrington Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07776551 . The registered office is c/o Burrington Estates Limited, Winslade House Manor Drive, Clyst St Mary, Devon, EX5 1FY.
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. Going Concern Disclosure
As at the year end, the balance sheet shows net current liabilities of £2,426,550 (2022 - £2,340,254). Accordingly, the directors have had to consider the basis upon which the accounts should be prepared and determine whether a going concern basis remains appropriate. The accounts have been prepared on a going concern basis, as the directors continue to provide financial support, when necessary to the company. The directors have reviewed the position for twelve months from the date the accounts were approved and in their opinion, the company will reduce the balance sheet deficiency and will show positive results for the next financial period. 
2.3. 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.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% straight line on cost
Computer Equipment 33% straight line on cost
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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2.6. Group accounts not prepared
Under the provision of Section 399 of the Companies Act 2006, the company is exempt from preparing consolidated accounts and has not done so, the accounts show information about the company as an individual company.
3. Average Number of Employees
5Average number of employees, including directors, during the year was: 5 (2022: 9)
5 9
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 - 36,544 31,222 67,766
Additions 59,270 - 1,199 60,469
As at 31 December 2023 59,270 36,544 32,421 128,235
Depreciation
As at 1 January 2023 - 28,282 29,516 57,798
Provided during the period 11,113 - 1,261 12,374
As at 31 December 2023 11,113 28,282 30,777 70,172
Net Book Value
As at 31 December 2023 48,157 8,262 1,644 58,063
As at 1 January 2023 - 8,262 1,706 9,968
5. Investments
Subsidiaries
£
Cost
As at 1 January 2023 1,708,021
As at 31 December 2023 1,708,021
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 1,708,021
As at 1 January 2023 1,708,021
Details of undertakings
Details of the investments (including principle place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
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Undertaking
Registered office 
Holding
Proportion of voting rights and shares held
Subsidiary undertakings
2023 2022
BE Green (SW) Limited
Dean Clarke House, Southernhay East, Exeter, EX1 1AP
Ordinary 
100%              100%
Cathedral View (Exeter) Limited 
Dean Clarke House, Southernhay East, Exeter, EX1 1AP
Ordinary
50%                50%
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,883 232,737
Amounts owed by group undertakings 391,504 154,869
Other debtors 6,427,488 7,244,394
6,828,875 7,632,000
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 16,164 194,087
Bank loans and overdrafts 10,648 9,688
Other creditors 8,839,474 9,453,425
Taxation and social security 397,793 319,643
9,264,079 9,976,843
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 14,302 25,189
9. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid 2 2
Amount of Allotted, Called Up Share Capital 2 2
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