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Registered number: 03859589
C.G. Baker Joinery Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Stephen Hill Partnership Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03859589
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 27,030 34,875
27,030 34,875
CURRENT ASSETS
Stocks 6 785 750
Debtors 7 3,793 2,486
Cash at bank and in hand 15,004 66,334
19,582 69,570
Creditors: Amounts Falling Due Within One Year 8 (46,291 ) (61,494 )
NET CURRENT ASSETS (LIABILITIES) (26,709 ) 8,076
TOTAL ASSETS LESS CURRENT LIABILITIES 321 42,951
Creditors: Amounts Falling Due After More Than One Year 9 (21,657 ) (27,939 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,095 ) (6,923 )
NET (LIABILITIES)/ASSETS (26,431 ) 8,089
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account (26,433 ) 8,087
SHAREHOLDERS' FUNDS (26,431) 8,089
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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 Christopher Baker
Director
2nd May 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
C.G. Baker Joinery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03859589 . The registered office is Unit 1, Cliffe Court, George Summers Close, George Summers Close, Rochester, Kent, ME2 4GU.
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.
The accounts have been prepared on the basis of going concern.  This basis may not be appropriate because the company had at 31st October 2024, net liabilities of £26,431.  The validity of the going concern basis is dependent upon the continued support of the company's directors and ordinary creditors.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 5 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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
2.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
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2.8. 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 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.
2.9. Debtors
Short term debtors are measured at transaction price, less any impairment.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial instruments.
2.11. Creditors
Short term creditors are measured at the transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 4)
2 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 14,200
As at 31 October 2024 14,200
Amortisation
As at 1 November 2023 14,200
As at 31 October 2024 14,200
Net Book Value
As at 31 October 2024 -
As at 1 November 2023 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2023 71,756 41,308 3,950 6,721 123,735
Additions 749 - - 416 1,165
As at 31 October 2024 72,505 41,308 3,950 7,137 124,900
Depreciation
As at 1 November 2023 61,367 18,072 3,787 5,634 88,860
Provided during the period 2,784 5,809 41 376 9,010
As at 31 October 2024 64,151 23,881 3,828 6,010 97,870
Net Book Value
As at 31 October 2024 8,354 17,427 122 1,127 27,030
As at 1 November 2023 10,389 23,236 163 1,087 34,875
6. Stocks
2024 2023
£ £
Stock 785 750
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,793 2,486
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 6,281 6,069
Trade creditors 9,015 11,046
Bank loans and overdrafts 16,520 26,616
Other creditors 1,982 1,749
Taxation and social security 12,493 16,014
46,291 61,494
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 21,657 27,939
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10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,281 6,069
Later than one year and not later than five years 21,657 27,939
27,938 34,008
27,938 34,008
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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