Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 13666780 Mr Mark Banks Mr William Dawe Mr Andre Perez Blakelaw Secretaries Limited Las Olas Holdings Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13666780 2023-10-31 13666780 2024-10-31 13666780 2023-11-01 2024-10-31 13666780 frs-core:CurrentFinancialInstruments 2024-10-31 13666780 frs-core:Non-currentFinancialInstruments 2024-10-31 13666780 frs-core:ComputerEquipment 2024-10-31 13666780 frs-core:ComputerEquipment 2023-11-01 2024-10-31 13666780 frs-core:ComputerEquipment 2023-10-31 13666780 frs-core:FurnitureFittings 2024-10-31 13666780 frs-core:FurnitureFittings 2023-11-01 2024-10-31 13666780 frs-core:FurnitureFittings 2023-10-31 13666780 frs-core:NetGoodwill 2024-10-31 13666780 frs-core:NetGoodwill 2023-11-01 2024-10-31 13666780 frs-core:NetGoodwill 2023-10-31 13666780 frs-core:MotorVehicles 2024-10-31 13666780 frs-core:MotorVehicles 2023-11-01 2024-10-31 13666780 frs-core:MotorVehicles 2023-10-31 13666780 frs-core:PlantMachinery 2024-10-31 13666780 frs-core:PlantMachinery 2023-11-01 2024-10-31 13666780 frs-core:PlantMachinery 2023-10-31 13666780 frs-core:ShareCapital 2024-10-31 13666780 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13666780 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13666780 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 13666780 frs-bus:SmallEntities 2023-11-01 2024-10-31 13666780 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13666780 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 13666780 1 2023-11-01 2024-10-31 13666780 frs-core:UnlistedNon-exchangeTraded 2024-10-31 13666780 frs-core:UnlistedNon-exchangeTraded 2023-10-31 13666780 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-10-31 13666780 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 13666780 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-10-31 13666780 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 13666780 frs-bus:Director1 2023-11-01 2024-10-31 13666780 frs-bus:Director2 2023-11-01 2024-10-31 13666780 frs-bus:Director3 2023-11-01 2024-10-31 13666780 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 13666780 frs-countries:EnglandWales 2023-11-01 2024-10-31 13666780 2022-10-31 13666780 2023-10-31 13666780 2022-11-01 2023-10-31 13666780 frs-core:CurrentFinancialInstruments 2023-10-31 13666780 frs-core:Non-currentFinancialInstruments 2023-10-31 13666780 frs-core:ShareCapital 2023-10-31 13666780 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 13666780
Janousek And Stampfli Boats Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Your Tax Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13666780
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 70,000 80,000
Tangible Assets 5 146,741 154,129
Investments 6 2,501 2,501
219,242 236,630
CURRENT ASSETS
Stocks 7 176,257 165,032
Debtors 8 118,067 72,039
Cash at bank and in hand 131,701 49,267
426,025 286,338
Creditors: Amounts Falling Due Within One Year 9 (375,207 ) (305,015 )
NET CURRENT ASSETS (LIABILITIES) 50,818 (18,677 )
TOTAL ASSETS LESS CURRENT LIABILITIES 270,060 217,953
Creditors: Amounts Falling Due After More Than One Year 10 (677,510 ) (677,510 )
NET LIABILITIES (407,450 ) (459,557 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (407,550 ) (459,657 )
SHAREHOLDERS' FUNDS (407,450) (459,557)
Page 1
Page 2
For the year ending 31 October 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 William Dawe
Director
22/04/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Janousek And Stampfli Boats Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13666780 . The registered office is New Kings Court Tollgate, Chandler's Ford, Eastleigh, Hampshire, SO53 3LG.
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 10 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 15% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 10% reducing balance
Computer Equipment 33% reducing balance
2.5. 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2023: 19)
21 19
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4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 100,000
As at 31 October 2024 100,000
Amortisation
As at 1 November 2023 20,000
Provided during the period 10,000
As at 31 October 2024 30,000
Net Book Value
As at 31 October 2024 70,000
As at 1 November 2023 80,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2023 171,205 17,805 4,365 9,566 202,941
Additions 11,453 - 1,450 - 12,903
As at 31 October 2024 182,658 17,805 5,815 9,566 215,844
Depreciation
As at 1 November 2023 37,021 6,228 798 4,765 48,812
Provided during the period 15,874 2,315 502 1,600 20,291
As at 31 October 2024 52,895 8,543 1,300 6,365 69,103
Net Book Value
As at 31 October 2024 129,763 9,262 4,515 3,201 146,741
As at 1 November 2023 134,184 11,577 3,567 4,801 154,129
6. Investments
Unlisted
£
Cost
As at 1 November 2023 2,501
As at 31 October 2024 2,501
Provision
As at 1 November 2023 -
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 2,501
As at 1 November 2023 2,501
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7. Stocks
2024 2023
£ £
Materials 135,874 104,858
Work in progress 40,383 60,174
176,257 165,032
8. Debtors
2024 2023
£ £
Due within one year
Trade debtors 89,119 61,739
Prepayments and accrued income 27,630 7,928
Other debtors 1,318 2,372
118,067 72,039
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 105,046 84,573
Other taxes and social security 84,019 93,741
Other creditors 2,484 4,548
Accruals and deferred income 183,658 122,153
375,207 305,015
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 200,000 200,000
Amounts owed to group undertakings 477,510 477,510
677,510 677,510
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £2281 were due to the fund. They are included in Other Creditors.
13. Related Party Transactions
At 31 October 2024 Other Creditors included loans made to the company by the director Mark Banks of £202 (2023- £202). The loans are interest free and have no fixed date for repayment.
Included within creditors at balance sheet date is a loan issued by Las Olas Holdings, the parent company, of £200,000.  The loan is interest free and is repayable within 1-2 years of the reporting date.
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14. Ultimate Controlling Party
The company's ultimate controlling party is Las Olas Holdings Ltd by virtue of its ownership of 100% of the issued share capital in the company.
Page 6