Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 09647679 Mr Steven Pilling Steven Pilling true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09647679 2023-07-31 09647679 2024-07-31 09647679 2023-08-01 2024-07-31 09647679 frs-core:CurrentFinancialInstruments 2024-07-31 09647679 frs-core:FurnitureFittings 2024-07-31 09647679 frs-core:FurnitureFittings 2023-08-01 2024-07-31 09647679 frs-core:FurnitureFittings 2023-07-31 09647679 frs-core:ShareCapital 2024-07-31 09647679 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09647679 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 09647679 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 09647679 frs-bus:SmallEntities 2023-08-01 2024-07-31 09647679 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 09647679 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 09647679 1 2023-08-01 2024-07-31 09647679 frs-bus:Director1 2023-08-01 2024-07-31 09647679 frs-countries:EnglandWales 2023-08-01 2024-07-31 09647679 2022-07-31 09647679 2023-07-31 09647679 2022-08-01 2023-07-31 09647679 frs-core:CurrentFinancialInstruments 2023-07-31 09647679 frs-core:ShareCapital 2023-07-31 09647679 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 09647679
Blackshaws Market Place Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Lennards
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09647679
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,828 6,429
7,828 6,429
CURRENT ASSETS
Stocks 5 6,605 -
Debtors 6 69,978 4,287
Cash at bank and in hand 5,497 499
82,080 4,786
Creditors: Amounts Falling Due Within One Year 7 (363,461 ) (242,973 )
NET CURRENT ASSETS (LIABILITIES) (281,381 ) (238,187 )
TOTAL ASSETS LESS CURRENT LIABILITIES (273,553 ) (231,758 )
NET LIABILITIES (273,553 ) (231,758 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (273,554 ) (231,759 )
SHAREHOLDERS' FUNDS (273,553) (231,758)
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For the year ending 31 July 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 Steven Pilling
Director
28/04/2025
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
Blackshaws Market Place Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09647679 . The registered office is 31 Great King Street, Macclesfield, Cheshire, SK11 6PL.
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:
Fixtures & Fittings 25% per annum of cost
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.
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2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 -
Sales, marketing and distribution 15 3
16 3
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2023 90,438
Additions 5,328
As at 31 July 2024 95,766
Depreciation
As at 1 August 2023 84,009
Provided during the period 3,929
As at 31 July 2024 87,938
Net Book Value
As at 31 July 2024 7,828
As at 1 August 2023 6,429
5. Stocks
2024 2023
£ £
Finished goods 6,605 -
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6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 2,557 1,493
Amounts owed by group undertakings 8,476 1
Amounts owed by other participating interests 58,945 2,793
69,978 4,287
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 18,643 14,973
Other taxes and social security - 2,736
VAT 65,152 13,569
Other creditors 6,455 -
Accruals and deferred income 125,682 65,523
Directors' loan accounts 270 270
Amounts owed to group undertakings 69,620 -
Amounts owed to other participating interests 77,639 145,902
363,461 242,973
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
The company has taken advantage of exemption under the terms of Financial Reporting Standard 102 "the Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transaction with wholly owned subsidiaries within the group.
10. Ultimate Controlling Party
The company's ultimate controlling party is Steven Pilling by virtue of his ownership of 100% of the issued share capital in the ultimate holding company.
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