Acorah Software Products - Accounts Production 16.3.350 false true 30 March 2024 1 April 2023 false 31 March 2024 30 March 2025 30 March 2025 08491497 Miss Daisy Robertson Mr Sam Hardy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08491497 2024-03-30 08491497 2025-03-30 08491497 2024-03-31 2025-03-30 08491497 frs-core:CurrentFinancialInstruments 2025-03-30 08491497 frs-core:Non-currentFinancialInstruments 2025-03-30 08491497 frs-core:ComputerEquipment 2025-03-30 08491497 frs-core:ComputerEquipment 2024-03-31 2025-03-30 08491497 frs-core:ComputerEquipment 2024-03-30 08491497 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 2025-03-30 08491497 frs-core:FurnitureFittings 2025-03-30 08491497 frs-core:FurnitureFittings 2024-03-31 2025-03-30 08491497 frs-core:FurnitureFittings 2024-03-30 08491497 frs-core:NetGoodwill 2025-03-30 08491497 frs-core:NetGoodwill 2024-03-31 2025-03-30 08491497 frs-core:NetGoodwill 2024-03-30 08491497 frs-core:MotorVehicles 2025-03-30 08491497 frs-core:MotorVehicles 2024-03-31 2025-03-30 08491497 frs-core:MotorVehicles 2024-03-30 08491497 frs-core:OtherResidualIntangibleAssets 2025-03-30 08491497 frs-core:OtherResidualIntangibleAssets 2024-03-31 2025-03-30 08491497 frs-core:OtherResidualIntangibleAssets 2024-03-30 08491497 frs-core:PlantMachinery 2025-03-30 08491497 frs-core:PlantMachinery 2024-03-31 2025-03-30 08491497 frs-core:PlantMachinery 2024-03-30 08491497 frs-core:ShareCapital 2025-03-30 08491497 frs-core:RetainedEarningsAccumulatedLosses 2025-03-30 08491497 frs-bus:PrivateLimitedCompanyLtd 2024-03-31 2025-03-30 08491497 frs-bus:FilletedAccounts 2024-03-31 2025-03-30 08491497 frs-bus:SmallEntities 2024-03-31 2025-03-30 08491497 frs-bus:AuditExempt-NoAccountantsReport 2024-03-31 2025-03-30 08491497 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-31 2025-03-30 08491497 frs-bus:Director1 2024-03-31 2025-03-30 08491497 frs-bus:Director2 2024-03-31 2025-03-30 08491497 frs-countries:EnglandWales 2024-03-31 2025-03-30 08491497 2023-03-31 08491497 2024-03-30 08491497 2023-04-01 2024-03-30 08491497 frs-core:CurrentFinancialInstruments 2024-03-30 08491497 frs-core:Non-currentFinancialInstruments 2024-03-30 08491497 frs-core:ShareCapital 2024-03-30 08491497 frs-core:RetainedEarningsAccumulatedLosses 2024-03-30
Registered number: 08491497
Booker Films Limited
Unaudited Financial Statements
For The Year Ended 30 March 2025
Maven Media Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08491497
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,527 4,447
Tangible Assets 5 36,063 50,056
39,590 54,503
CURRENT ASSETS
Debtors 6 18,188 -
Cash at bank and in hand 50,490 54,567
68,678 54,567
Creditors: Amounts Falling Due Within One Year 7 (79,055 ) (58,168 )
NET CURRENT ASSETS (LIABILITIES) (10,377 ) (3,601 )
TOTAL ASSETS LESS CURRENT LIABILITIES 29,213 50,902
Creditors: Amounts Falling Due After More Than One Year 8 (36,113 ) (41,549 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,472 ) (9,007 )
NET (LIABILITIES)/ASSETS (15,372 ) 346
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account (15,382 ) 336
SHAREHOLDERS' FUNDS (15,372) 346
Page 1
Page 2
For the year ending 30 March 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 Sam Hardy
Director
04/06/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Booker Films Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08491497 . The registered office is 5 Steam Flour Mill, Church Street, St Neots, PE19 2AB.
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 6 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. 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% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 33% straight line
Computer Equipment 33% straight line
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 31 March 2024 220,000 4,600 224,600
As at 30 March 2025 220,000 4,600 224,600
Amortisation
As at 31 March 2024 220,000 153 220,153
Provided during the period - 920 920
As at 30 March 2025 220,000 1,073 221,073
Net Book Value
As at 30 March 2025 - 3,527 3,527
As at 31 March 2024 - 4,447 4,447
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 31 March 2024 61,261 2,342 6,929 225,978 296,510
Additions - - - 3,515 3,515
As at 30 March 2025 61,261 2,342 6,929 229,493 300,025
...CONTINUED
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Page 5
Depreciation
As at 31 March 2024 20,090 2,342 4,140 219,882 246,454
Provided during the period 12,252 - 1,322 3,934 17,508
As at 30 March 2025 32,342 2,342 5,462 223,816 263,962
Net Book Value
As at 30 March 2025 28,919 - 1,467 5,677 36,063
As at 31 March 2024 41,171 - 2,789 6,096 50,056
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 18,188 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 2,538
Bank loans and overdrafts - 23
Corporation tax 26,423 26,321
Other taxes and social security 651 279
VAT 10,562 5,741
Directors' loan accounts 41,418 23,266
79,055 58,168
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 36,113 41,549
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
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