Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 13593922 Sukhjit Birring iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13593922 2024-02-29 13593922 2025-02-28 13593922 2024-03-01 2025-02-28 13593922 frs-core:CurrentFinancialInstruments 2025-02-28 13593922 frs-core:ComputerEquipment 2025-02-28 13593922 frs-core:ComputerEquipment 2024-03-01 2025-02-28 13593922 frs-core:ComputerEquipment 2024-02-29 13593922 frs-core:PlantMachinery 2025-02-28 13593922 frs-core:PlantMachinery 2024-03-01 2025-02-28 13593922 frs-core:PlantMachinery 2024-02-29 13593922 frs-core:ShareCapital 2025-02-28 13593922 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 13593922 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13593922 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 13593922 frs-bus:SmallEntities 2024-03-01 2025-02-28 13593922 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 13593922 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 13593922 frs-bus:Director1 2024-03-01 2025-02-28 13593922 frs-countries:EnglandWales 2024-03-01 2025-02-28 13593922 2023-02-28 13593922 2024-02-29 13593922 2023-03-01 2024-02-29 13593922 frs-core:CurrentFinancialInstruments 2024-02-29 13593922 frs-core:ShareCapital 2024-02-29 13593922 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 13593922
Birring IT Services Ltd
Financial Statements
For The Year Ended 28 February 2025
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13593922
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 32,738
- 32,738
CURRENT ASSETS
Debtors 5 1 6,036
Cash at bank and in hand - 6,587
1 12,623
Creditors: Amounts Falling Due Within One Year 6 - (3,289 )
NET CURRENT ASSETS (LIABILITIES) 1 9,334
TOTAL ASSETS LESS CURRENT LIABILITIES 1 42,072
PROVISIONS FOR LIABILITIES
Deferred Taxation - (6,220 )
NET ASSETS 1 35,852
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account - 35,851
SHAREHOLDERS' FUNDS 1 35,852
Page 1
Page 2
For the year ending 28 February 2025 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
Sukhjit Birring
Director
9 May 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Birring IT Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13593922 . The registered office is The Oaks, Birchwood Road, Swanley, BR8 7QA.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant & Machinery 25% Straight Line Method
Computer Equipment 20% Straight Line Method
2.4. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.5. Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.8. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 March 2024 47,513 1,332 48,845
Disposals (47,513 ) (1,332 ) (48,845 )
As at 28 February 2025 - - -
Depreciation
As at 1 March 2024 15,778 329 16,107
Provided during the period 11,878 267 12,145
Disposals (27,656 ) (596 ) (28,252 )
As at 28 February 2025 - - -
Net Book Value
As at 28 February 2025 - - -
As at 1 March 2024 31,735 1,003 32,738
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 5,500
Prepayments and accrued income - 536
Director's loan account 1 -
1 6,036
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax - 1,882
Other taxes and social security - 131
Director's loan account - 1,276
- 3,289
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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