Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 12414993 Mrs Anna Mann Mr Daniel Mann iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12414993 2024-01-31 12414993 2025-01-31 12414993 2024-02-01 2025-01-31 12414993 frs-core:CurrentFinancialInstruments 2025-01-31 12414993 frs-core:ComputerEquipment 2025-01-31 12414993 frs-core:ComputerEquipment 2024-02-01 2025-01-31 12414993 frs-core:ComputerEquipment 2024-01-31 12414993 frs-core:MotorVehicles 2025-01-31 12414993 frs-core:MotorVehicles 2024-02-01 2025-01-31 12414993 frs-core:MotorVehicles 2024-01-31 12414993 frs-core:PlantMachinery 2025-01-31 12414993 frs-core:PlantMachinery 2024-02-01 2025-01-31 12414993 frs-core:PlantMachinery 2024-01-31 12414993 frs-core:ShareCapital 2025-01-31 12414993 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 12414993 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 12414993 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 12414993 frs-bus:SmallEntities 2024-02-01 2025-01-31 12414993 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 12414993 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 12414993 frs-bus:Director1 2024-02-01 2025-01-31 12414993 frs-bus:Director2 2024-02-01 2025-01-31 12414993 frs-bus:Director2 2024-01-31 12414993 frs-bus:Director2 2025-01-31 12414993 frs-countries:EnglandWales 2024-02-01 2025-01-31 12414993 2023-01-31 12414993 2024-01-31 12414993 2023-02-01 2024-01-31 12414993 frs-core:CurrentFinancialInstruments 2024-01-31 12414993 frs-core:ShareCapital 2024-01-31 12414993 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 12414993
Quince And Clover At Great Tew Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Stack & Jones Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12414993
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 78,154 91,761
78,154 91,761
CURRENT ASSETS
Debtors 5 14,699 9,249
Cash at bank and in hand 43,828 56,020
58,527 65,269
Creditors: Amounts Falling Due Within One Year 6 (116,699 ) (120,018 )
NET CURRENT ASSETS (LIABILITIES) (58,172 ) (54,749 )
TOTAL ASSETS LESS CURRENT LIABILITIES 19,982 37,012
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,539 ) (17,435 )
NET ASSETS 443 19,577
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 441 19,575
SHAREHOLDERS' FUNDS 443 19,577
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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 Daniel Mann
Director
30/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Quince And Clover At Great Tew Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12414993 . The registered office is 5 Chapel Close, Clifton, Banbury, Oxon, OX15 0PT.
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:
Plant & Machinery 25% Straight line
Motor Vehicles 20% Straight line
Computer Equipment 33% Straight Line
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 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.
2.5. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 15)
15 15
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 74,769 93,975 7,777 176,521
Additions 11,151 - 4,214 15,365
As at 31 January 2025 85,920 93,975 11,991 191,886
Depreciation
As at 1 February 2024 53,830 27,677 3,253 84,760
Provided during the period 8,447 18,795 1,730 28,972
As at 31 January 2025 62,277 46,472 4,983 113,732
Net Book Value
As at 31 January 2025 23,643 47,503 7,008 78,154
As at 1 February 2024 20,939 66,298 4,524 91,761
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,297 9,249
Other debtors 1,650 -
Directors' loan accounts 4,752 -
14,699 9,249
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,572 19,817
Corporation tax 17,769 13,117
Other taxes and social security 1,152 5,764
VAT 21,176 19,360
Net wages 94 94
Other creditors 1,400 900
Accruals and deferred income 12,799 8,644
Directors' loan accounts - 189
Amounts owed to related parties 51,737 52,133
116,699 120,018
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mrs Anna Mann (189 ) 4,941 - - 4,752
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
During 2025, the company made the following Sales to a company under common control of the Director;
£16,280 (2024: 14,691)
During 2025, the company made the following purchases from a company under common control of the Director;
£21,497 (2024: £46,286)
At the end of the year, the company owed £51,737 (2024: £52,133) to a company under common control of the Director.
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