Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08215397 Mr N P Barton Mrs M Hafeli-Barton Mr M Whittaker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08215397 2023-12-31 08215397 2024-12-31 08215397 2024-01-01 2024-12-31 08215397 frs-core:CurrentFinancialInstruments 2024-12-31 08215397 frs-core:Non-currentFinancialInstruments 2024-12-31 08215397 frs-core:ComputerEquipment 2024-12-31 08215397 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08215397 frs-core:ComputerEquipment 2023-12-31 08215397 frs-core:FurnitureFittings 2024-12-31 08215397 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08215397 frs-core:FurnitureFittings 2023-12-31 08215397 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 08215397 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-01 2024-12-31 08215397 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 08215397 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 08215397 frs-core:MotorVehicles 2024-12-31 08215397 frs-core:MotorVehicles 2024-01-01 2024-12-31 08215397 frs-core:MotorVehicles 2023-12-31 08215397 frs-core:PlantMachinery 2024-12-31 08215397 frs-core:PlantMachinery 2024-01-01 2024-12-31 08215397 frs-core:PlantMachinery 2023-12-31 08215397 frs-core:WithinOneYear 2024-12-31 08215397 frs-core:SharePremium 2024-12-31 08215397 frs-core:ShareCapital 2024-12-31 08215397 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08215397 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08215397 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08215397 frs-bus:SmallEntities 2024-01-01 2024-12-31 08215397 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08215397 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08215397 frs-core:UnlistedNon-exchangeTraded 2024-12-31 08215397 frs-core:UnlistedNon-exchangeTraded 2023-12-31 08215397 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 08215397 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 08215397 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 08215397 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 08215397 frs-bus:Director1 2024-01-01 2024-12-31 08215397 frs-bus:Director2 2024-01-01 2024-12-31 08215397 frs-bus:Director3 2024-01-01 2024-12-31 08215397 frs-countries:EnglandWales 2024-01-01 2024-12-31 08215397 2022-12-31 08215397 2023-12-31 08215397 2023-01-01 2023-12-31 08215397 frs-core:CurrentFinancialInstruments 2023-12-31 08215397 frs-core:Non-currentFinancialInstruments 2023-12-31 08215397 frs-core:BetweenOneFiveYears 2023-12-31 08215397 frs-core:WithinOneYear 2023-12-31 08215397 frs-core:SharePremium 2023-12-31 08215397 frs-core:ShareCapital 2023-12-31 08215397 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08215397
Stewart'S Of Trent Bridge Ltd
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08215397
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,557 58,373
Investments 5 50,000 50,000
99,557 108,373
CURRENT ASSETS
Stocks 6 50,917 22,085
Debtors 7 87,398 88,105
Cash at bank and in hand 76,165 88,513
214,480 198,703
Creditors: Amounts Falling Due Within One Year 8 (113,231 ) (114,970 )
NET CURRENT ASSETS (LIABILITIES) 101,249 83,733
TOTAL ASSETS LESS CURRENT LIABILITIES 200,806 192,106
Creditors: Amounts Falling Due After More Than One Year 9 (9,896 ) (22,150 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,486 ) (9,474 )
NET ASSETS 183,424 160,482
CAPITAL AND RESERVES
Called up share capital 11 103 103
Share premium account 9,990 9,990
Profit and Loss Account 173,331 150,389
SHAREHOLDERS' FUNDS 183,424 160,482
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For the year ending 31 December 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
Mrs M Hafeli-Barton
Director
16 May 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stewart'S Of Trent Bridge Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08215397 . The registered office is 550 Valley Rd, Basford, Nottingham, NG5 1JJ.
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:
Hire Equipment 10% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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.
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2.7. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 5)
7 5
4. Tangible Assets
Hire Equipment Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2024 15,105 64,174 36,703 27,127
Additions 3,123 240 - 515
Disposals - (4,287 ) - (83 )
As at 31 December 2024 18,228 60,127 36,703 27,559
Depreciation
As at 1 January 2024 591 40,611 24,533 21,144
Provided during the period 1,763 5,952 3,043 1,624
Disposals - (3,511 ) - (43 )
As at 31 December 2024 2,354 43,052 27,576 22,725
Net Book Value
As at 31 December 2024 15,874 17,075 9,127 4,834
As at 1 January 2024 14,514 23,563 12,170 5,983
Computer Equipment Total
£ £
Cost
As at 1 January 2024 5,502 148,611
Additions 1,387 5,265
Disposals - (4,370 )
As at 31 December 2024 6,889 149,506
Depreciation
As at 1 January 2024 3,359 90,238
Provided during the period 883 13,265
Disposals - (3,554 )
As at 31 December 2024 4,242 99,949
...CONTINUED
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Net Book Value
As at 31 December 2024 2,647 49,557
As at 1 January 2024 2,143 58,373
5. Investments
Unlisted
£
Cost
As at 1 January 2024 50,000
As at 31 December 2024 50,000
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 50,000
As at 1 January 2024 50,000
6. Stocks
2024 2023
£ £
Stock 50,917 22,085
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 48,402 48,280
Prepayments and accrued income 32,264 28,084
Other debtors 2,145 6,497
VAT 4,587 5,244
87,398 88,105
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,597 4,791
Trade creditors 54,236 30,358
Bank loans and overdrafts 10,013 9,767
Corporation tax 35,171 39,301
Other creditors 10,937 24,249
Accruals and deferred income 887 5,452
Directors' loan accounts 390 1,052
113,231 114,970
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 1,996
Bank loans 9,896 20,154
9,896 22,150
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,597 4,791
Later than one year and not later than five years - 1,996
1,597 6,787
1,597 6,787
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 103 103
12. Related Party Transactions
At the balance sheet date, the company owed the directors £1,052 (2022:£1,052). This amount is unsecured, interest free, with no fixed repayment date.
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