Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 06000962 Mrs Julie Thompson Mr Philip Thompson Mrs Julie Thompson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06000962 2023-09-30 06000962 2024-09-30 06000962 2023-10-01 2024-09-30 06000962 frs-core:CurrentFinancialInstruments 2024-09-30 06000962 frs-core:Non-currentFinancialInstruments 2024-09-30 06000962 frs-core:FurnitureFittings 2024-09-30 06000962 frs-core:FurnitureFittings 2023-10-01 2024-09-30 06000962 frs-core:FurnitureFittings 2023-09-30 06000962 frs-core:PlantMachinery 2024-09-30 06000962 frs-core:PlantMachinery 2023-10-01 2024-09-30 06000962 frs-core:PlantMachinery 2023-09-30 06000962 frs-core:ShareCapital 2024-09-30 06000962 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 06000962 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06000962 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 06000962 frs-bus:SmallEntities 2023-10-01 2024-09-30 06000962 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 06000962 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 06000962 frs-core:UnlistedNon-exchangeTraded 2024-09-30 06000962 frs-core:UnlistedNon-exchangeTraded 2023-09-30 06000962 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 06000962 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 06000962 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 06000962 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 06000962 frs-bus:Director1 2023-10-01 2024-09-30 06000962 frs-bus:Director2 2023-10-01 2024-09-30 06000962 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 06000962 frs-countries:EnglandWales 2023-10-01 2024-09-30 06000962 2022-09-30 06000962 2023-09-30 06000962 2022-10-01 2023-09-30 06000962 frs-core:CurrentFinancialInstruments 2023-09-30 06000962 frs-core:Non-currentFinancialInstruments 2023-09-30 06000962 frs-core:ShareCapital 2023-09-30 06000962 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 06000962
Byre Homes Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
CCF Accountancy Limited
Chartered Certified Accountants & Chartered Tax Advisers
20 Victoria Avenue
Harrogate
HG1 5QY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06000962
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,485 3,122
Investments 5 1 1
2,486 3,123
CURRENT ASSETS
Stocks 6 - 22,000
Debtors 7 8,366 37,418
Cash at bank and in hand 428,348 438,206
436,714 497,624
Creditors: Amounts Falling Due Within One Year 8 (40,671 ) (41,989 )
NET CURRENT ASSETS (LIABILITIES) 396,043 455,635
TOTAL ASSETS LESS CURRENT LIABILITIES 398,529 458,758
Creditors: Amounts Falling Due After More Than One Year 9 (6,725 ) (16,801 )
NET ASSETS 391,804 441,957
CAPITAL AND RESERVES
Called up share capital 10 102 102
Profit and Loss Account 391,702 441,855
SHAREHOLDERS' FUNDS 391,804 441,957
Page 1
Page 2
For the year ending 30 September 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 Philip Thompson
Director
10/02/2025
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
Byre Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06000962 . The registered office is 32a Yorkersgate, Malton, YO17 7AB.
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:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2023 399 41,903 42,302
Additions 192 - 192
As at 30 September 2024 591 41,903 42,494
Depreciation
As at 1 October 2023 399 38,781 39,180
Provided during the period - 829 829
As at 30 September 2024 399 39,610 40,009
...CONTINUED
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Net Book Value
As at 30 September 2024 192 2,293 2,485
As at 1 October 2023 - 3,122 3,122
5. Investments
Unlisted
£
Cost
As at 1 October 2023 1
As at 30 September 2024 1
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 1
As at 1 October 2023 1
6. Stocks
2024 2023
£ £
Work in progress - 22,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1 (1 )
Other debtors 8,365 37,419
8,366 37,418
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 152 221
Bank loans and overdrafts 10,648 10,648
Other creditors 29,627 31,120
Taxation and social security 244 -
40,671 41,989
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,725 16,801
Page 4
Page 5
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 102 102
Page 5