Acorah Software Products - Accounts Production 16.2.850 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 09330343 Mr F R Gray Mrs V Gray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09330343 2023-11-30 09330343 2024-11-30 09330343 2023-12-01 2024-11-30 09330343 frs-core:CurrentFinancialInstruments 2024-11-30 09330343 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 09330343 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 09330343 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 09330343 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 09330343 frs-core:PlantMachinery 2024-11-30 09330343 frs-core:PlantMachinery 2023-11-30 09330343 frs-core:ShareCapital 2024-11-30 09330343 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09330343 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09330343 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 09330343 frs-bus:SmallEntities 2023-12-01 2024-11-30 09330343 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09330343 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 09330343 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30 09330343 frs-bus:OrdinaryShareClass1 2024-11-30 09330343 frs-bus:Director1 2023-12-01 2024-11-30 09330343 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 09330343 frs-countries:EnglandWales 2023-12-01 2024-11-30 09330343 2022-11-30 09330343 2023-11-30 09330343 2022-12-01 2023-11-30 09330343 frs-core:CurrentFinancialInstruments 2023-11-30 09330343 frs-core:ShareCapital 2023-11-30 09330343 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09330343 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30
Registered number: 09330343
Bodnetts Commercial Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09330343
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 282,231 282,231
282,231 282,231
CURRENT ASSETS
Debtors 5 1,072 2,401
Cash at bank and in hand 238,121 210,362
239,193 212,763
Creditors: Amounts Falling Due Within One Year 6 (416,870 ) (415,472 )
NET CURRENT ASSETS (LIABILITIES) (177,677 ) (202,709 )
TOTAL ASSETS LESS CURRENT LIABILITIES 104,554 79,522
NET ASSETS 104,554 79,522
CAPITAL AND RESERVES
Called up share capital 7 120 120
Profit and Loss Account 104,434 79,402
SHAREHOLDERS' FUNDS 104,554 79,522
For the year ending 30 November 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.
On behalf of the board
Mr F R Gray
Director
11 April 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Bodnetts Commercial Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Rental income
Rental income from operating leases net of any incentives given to the lessees is recognised on a straight line basis over the lease term. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Improvements to property - not provided
Plant and machinery - not provided
2.4. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.  
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.  Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.5. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Land & Property
Freehold Improvements to property Plant & Machinery Total
£ £ £ £
Cost
As at 1 December 2023 10,000 267,611 4,620 282,231
As at 30 November 2024 10,000 267,611 4,620 282,231
Net Book Value
As at 30 November 2024 10,000 267,611 4,620 282,231
As at 1 December 2023 10,000 267,611 4,620 282,231
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 288 2,196
Prepayments and accrued income 156 152
Other debtors 611 -
VAT 17 53
1,072 2,401
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 6,461 5,988
Accruals and deferred income 1,589 514
Director's loan account 116,916 117,066
Amounts owed to group undertakings 291,904 291,904
416,870 415,472
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
120 Ordinary Shares of £ 1.00 each 120 120
Page 3