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 04874712 S Collis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04874712 2023-08-31 04874712 2024-08-31 04874712 2023-09-01 2024-08-31 04874712 frs-core:CurrentFinancialInstruments 2024-08-31 04874712 frs-core:ComputerEquipment 2024-08-31 04874712 frs-core:ComputerEquipment 2023-09-01 2024-08-31 04874712 frs-core:ComputerEquipment 2023-08-31 04874712 frs-core:MotorVehicles 2024-08-31 04874712 frs-core:MotorVehicles 2023-09-01 2024-08-31 04874712 frs-core:MotorVehicles 2023-08-31 04874712 frs-core:PlantMachinery 2024-08-31 04874712 frs-core:PlantMachinery 2023-09-01 2024-08-31 04874712 frs-core:PlantMachinery 2023-08-31 04874712 frs-core:ShareCapital 2024-08-31 04874712 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04874712 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 04874712 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 04874712 frs-bus:SmallEntities 2023-09-01 2024-08-31 04874712 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04874712 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 04874712 frs-bus:Director1 2023-09-01 2024-08-31 04874712 frs-bus:Director1 2023-08-31 04874712 frs-bus:Director1 2024-08-31 04874712 frs-countries:EnglandWales 2023-09-01 2024-08-31 04874712 2022-08-31 04874712 2023-08-31 04874712 2022-09-01 2023-08-31 04874712 frs-core:CurrentFinancialInstruments 2023-08-31 04874712 frs-core:ShareCapital 2023-08-31 04874712 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 04874712
Conservatories 4 U (Dorset) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 04874712
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,732 2,559
9,732 2,559
CURRENT ASSETS
Debtors 5 20,775 37,521
Cash at bank and in hand 660 58
21,435 37,579
Creditors: Amounts Falling Due Within One Year 6 (27,930 ) (35,247 )
NET CURRENT ASSETS (LIABILITIES) (6,495 ) 2,332
TOTAL ASSETS LESS CURRENT LIABILITIES 3,237 4,891
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,843 ) (827 )
NET ASSETS 1,394 4,064
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 1,393 4,063
SHAREHOLDERS' FUNDS 1,394 4,064
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
S Collis
Director
23 May 2025
The notes on pages 2 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Conservatories 4 U (Dorset) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04874712 . The registered office is 18 Plowmans Close, Marnhull, Sturminster Newton, Dorset, DT10 1LB.
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.
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:
Plant & Machinery 20% SL
Motor Vehicles 25% SL
Computer Equipment 33% SL
2.4. 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: 1 (2023: 1)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 5,659 19,600 1,456 26,715
Additions - 12,975 - 12,975
Disposals - (19,000 ) - (19,000 )
As at 31 August 2024 5,659 13,575 1,456 20,690
Depreciation
As at 1 September 2023 4,758 17,947 1,451 24,156
Provided during the period 901 3,273 5 4,179
Disposals - (17,377 ) - (17,377 )
As at 31 August 2024 5,659 3,843 1,456 10,958
Net Book Value
As at 31 August 2024 - 9,732 - 9,732
As at 1 September 2023 901 1,653 5 2,559
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 20,775 37,521
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1,080
Other creditors 1,320 11,960
Taxation and social security 26,610 22,207
27,930 35,247
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr Stuart Collis 21,475 548 8,747 - 13,276
The above loan is unsecured, attracts interest at 2.5% on the average amount outstanding during the year and is repayable on demand.
The balance at 31 August 2023 was originally £33,064 but the director had allocated £11,000 of withdrawals in the form of dividends, giving the corrected opening balance of £21,475. Subsequent to the publishing of the accounts a further £17,000 was declared for Income Tax purposes in his 2023/24 tax return, which cancelled his personal drawings in te year and the balance makes a further repayment in the year.  
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