Acorah Software Products - Accounts Production 16.3.350 false true true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 11538709 Mr Joseph Shaughnessy Mr J Shaughnessy true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11538709 2023-08-31 11538709 2024-08-31 11538709 2023-09-01 2024-08-31 11538709 frs-core:CurrentFinancialInstruments 2024-08-31 11538709 frs-core:Non-currentFinancialInstruments 2024-08-31 11538709 frs-core:ShareCapital 2024-08-31 11538709 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 11538709 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11538709 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 11538709 frs-bus:SmallEntities 2023-09-01 2024-08-31 11538709 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11538709 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 11538709 1 2023-09-01 2024-08-31 11538709 frs-bus:Director1 2023-09-01 2024-08-31 11538709 frs-countries:EnglandWales 2023-09-01 2024-08-31 11538709 2022-08-31 11538709 2023-08-31 11538709 2022-09-01 2023-08-31 11538709 frs-core:CurrentFinancialInstruments 2023-08-31 11538709 frs-core:Non-currentFinancialInstruments 2023-08-31 11538709 frs-core:ShareCapital 2023-08-31 11538709 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 11538709
Bordeauxchange Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Mostons
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11538709
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 25,683 10,827
Debtors 5 25,082 18,931
Cash at bank and in hand 2,804 20,283
53,569 50,041
Creditors: Amounts Falling Due Within One Year 6 (98,127 ) (76,458 )
NET CURRENT ASSETS (LIABILITIES) (44,558 ) (26,417 )
TOTAL ASSETS LESS CURRENT LIABILITIES (44,558 ) (26,417 )
Creditors: Amounts Falling Due After More Than One Year 7 - (10,000 )
NET LIABILITIES (44,558 ) (36,417 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (44,559 ) (36,418 )
SHAREHOLDERS' FUNDS (44,558) (36,417)
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 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
Mr Joseph Shaughnessy
Director
28/05/2025
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
Bordeauxchange Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11538709 . The registered office is 29 The Green, Winchmore Hill, London, N21 1HS.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
Having regard to the continued financial support of the directors, the going concern basis continues to be adopted in preparing the accounts.
2.3. 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.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Stocks
2024 2023
£ £
Stock 25,683 10,827
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 24,009 18,329
VAT 1,073 602
25,082 18,931
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Page 3
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 96,557 68,897
Accruals and deferred income 1,064 1,063
Director's loan account 506 6,498
98,127 76,458
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans - 10,000
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr J Shaughnessy by virtue of his ownership of 100% of the issued share capital in the company.
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