Acorah Software Products - Accounts Production 16.2.850 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 6447887 Mr Ian Tweedley Mrs Jo-Anne Tweedley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 6447887 2024-01-31 6447887 2025-01-31 6447887 2024-02-01 2025-01-31 6447887 frs-core:CurrentFinancialInstruments 2025-01-31 6447887 frs-core:FurnitureFittings 2025-01-31 6447887 frs-core:FurnitureFittings 2024-02-01 2025-01-31 6447887 frs-core:FurnitureFittings 2024-01-31 6447887 frs-core:NetGoodwill 2024-02-01 2025-01-31 6447887 frs-core:ShareCapital 2025-01-31 6447887 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 6447887 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 6447887 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 6447887 frs-bus:SmallEntities 2024-02-01 2025-01-31 6447887 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 6447887 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 6447887 frs-bus:Director1 2024-02-01 2025-01-31 6447887 frs-bus:Director2 2024-02-01 2025-01-31 6447887 frs-core:CurrentFinancialInstruments 2 2025-01-31 6447887 frs-countries:EnglandWales 2024-02-01 2025-01-31 6447887 2023-01-31 6447887 2024-01-31 6447887 2023-02-01 2024-01-31 6447887 frs-core:CurrentFinancialInstruments 2024-01-31 6447887 frs-core:ShareCapital 2024-01-31 6447887 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 6447887 frs-core:CurrentFinancialInstruments 2 2024-01-31
Registered number: 6447887
Barton Kendal Residential Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Freeman & Co
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 6447887
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,457 1,457
1,457 1,457
CURRENT ASSETS
Debtors 5 14,529 45,020
Cash at bank and in hand 65,697 12,146
80,226 57,166
Creditors: Amounts Falling Due Within One Year 6 (77,826 ) (57,029 )
NET CURRENT ASSETS (LIABILITIES) 2,400 137
TOTAL ASSETS LESS CURRENT LIABILITIES 3,857 1,594
NET ASSETS 3,857 1,594
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 2,857 594
SHAREHOLDERS' FUNDS 3,857 1,594
For the year ending 31 January 2025 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 Ian Tweedley
Director
20th March 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Barton Kendal Residential Limited is a private company, limited by shares, incorporated in England & Wales, registered number 6447887 . The registered office is 122 Yorkshire Street, Rochdale, Lancashire, OL16 1LA.
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 .... 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:
Fixtures & Fittings 25% Reducing Balance
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 year 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 asset reflects 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 9 5
9 5
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2024 32,661
As at 31 January 2025 32,661
Depreciation
As at 1 February 2024 31,204
As at 31 January 2025 31,204
Net Book Value
As at 31 January 2025 1,457
As at 1 February 2024 1,457
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,654 7,020
Other debtors 875 -
Other debtors - Barton Kendal Lettings 6,000 38,000
14,529 45,020
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 14,792 12,625
Bank loans and overdrafts 25,059 37,866
Corporation tax 24,255 314
Other taxes and social security 11,446 3,950
Other creditors 2,274 2,274
77,826 57,029
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 3