Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 09706099 Mr Laurie Baker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09706099 2023-08-31 09706099 2024-08-31 09706099 2023-09-01 2024-08-31 09706099 frs-core:CurrentFinancialInstruments 2024-08-31 09706099 frs-core:FurnitureFittings 2024-08-31 09706099 frs-core:FurnitureFittings 2023-09-01 2024-08-31 09706099 frs-core:FurnitureFittings 2023-08-31 09706099 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 09706099 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 09706099 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 09706099 frs-core:MotorVehicles 2024-08-31 09706099 frs-core:MotorVehicles 2023-09-01 2024-08-31 09706099 frs-core:MotorVehicles 2023-08-31 09706099 frs-core:PlantMachinery 2024-08-31 09706099 frs-core:PlantMachinery 2023-09-01 2024-08-31 09706099 frs-core:PlantMachinery 2023-08-31 09706099 frs-core:ShareCapital 2024-08-31 09706099 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09706099 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09706099 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 09706099 frs-bus:SmallEntities 2023-09-01 2024-08-31 09706099 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 09706099 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09706099 frs-bus:Director1 2023-09-01 2024-08-31 09706099 frs-countries:EnglandWales 2023-09-01 2024-08-31 09706099 2022-08-31 09706099 2023-08-31 09706099 2022-09-01 2023-08-31 09706099 frs-core:CurrentFinancialInstruments 2023-08-31 09706099 frs-core:ShareCapital 2023-08-31 09706099 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 09706099
Bakersfield Weldon Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
AMEC Consultancy Limited
Chartered Accountants
9 Heath Way
Burton Latimer
Kettering
Northamptonshire
NN15 5YF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09706099
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 147,419 142,666
147,419 142,666
CURRENT ASSETS
Stocks 5 73,859 -
Debtors 6 112,685 62,332
Cash at bank and in hand 70,856 5,019
257,400 67,351
Creditors: Amounts Falling Due Within One Year 7 (170,860 ) (10,238 )
NET CURRENT ASSETS (LIABILITIES) 86,540 57,113
TOTAL ASSETS LESS CURRENT LIABILITIES 233,959 199,779
NET ASSETS 233,959 199,779
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 233,859 199,679
SHAREHOLDERS' FUNDS 233,959 199,779
Page 1
Page 2
For the year ending 31 August 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 Laurie Baker
Director
9th May 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
Bakersfield Weldon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09706099 . The registered office is New Grange Farm, Stamford Road, Stanion, Kettering, Northamptonshire, NN14 1WH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the requirements of the Companies Act 2006 as applicable to companiues subject to the small companies regime. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Montary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments as fair value. The principal accounting polices adopted are set out below.
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:
Leasehold Not depreciated
Plant & Machinery 20% Reducing balances
Motor Vehicles 20% Reducing balances
Fixtures & Office Equipment 25% Reducing balances
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.
Page 3
Page 4
2.5. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Office Equipment Total
£ £ £ £ £
Cost
As at 1 September 2023 88,290 92,724 15,078 445 196,537
Additions - 197 19,119 250 19,566
As at 31 August 2024 88,290 92,921 34,197 695 216,103
Depreciation
As at 1 September 2023 - 41,761 11,916 194 53,871
Provided during the period - 10,232 4,456 125 14,813
As at 31 August 2024 - 51,993 16,372 319 68,684
Net Book Value
As at 31 August 2024 88,290 40,928 17,825 376 147,419
As at 1 September 2023 88,290 50,963 3,162 251 142,666
Page 4
Page 5
5. Stocks
2024 2023
£ £
Stock - Produce in store 69,609 -
Stock - Other 4,250 -
73,859 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,954 6,904
Other debtors 106,731 55,428
112,685 62,332
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 540 1
Other creditors 152,827 3,413
Taxation and social security 17,493 6,824
170,860 10,238
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5