Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 11563955 Mrs Laura Local Mr Paul Local iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11563955 2023-09-30 11563955 2024-09-30 11563955 2023-10-01 2024-09-30 11563955 frs-core:CurrentFinancialInstruments 2024-09-30 11563955 frs-core:Non-currentFinancialInstruments 2024-09-30 11563955 frs-core:BetweenOneFiveYears 2024-09-30 11563955 frs-core:FurnitureFittings 2024-09-30 11563955 frs-core:FurnitureFittings 2023-10-01 2024-09-30 11563955 frs-core:FurnitureFittings 2023-09-30 11563955 frs-core:NetGoodwill 2024-09-30 11563955 frs-core:NetGoodwill 2023-10-01 2024-09-30 11563955 frs-core:NetGoodwill 2023-09-30 11563955 frs-core:MotorVehicles 2024-09-30 11563955 frs-core:MotorVehicles 2023-10-01 2024-09-30 11563955 frs-core:MotorVehicles 2023-09-30 11563955 frs-core:WithinOneYear 2024-09-30 11563955 frs-core:ShareCapital 2024-09-30 11563955 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11563955 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11563955 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 11563955 frs-bus:SmallEntities 2023-10-01 2024-09-30 11563955 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11563955 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11563955 frs-bus:Director1 2023-10-01 2024-09-30 11563955 frs-bus:Director2 2023-10-01 2024-09-30 11563955 frs-bus:Director2 2023-09-30 11563955 frs-bus:Director2 2024-09-30 11563955 frs-countries:EnglandWales 2023-10-01 2024-09-30 11563955 2022-09-30 11563955 2023-09-30 11563955 2022-10-01 2023-09-30 11563955 frs-core:CurrentFinancialInstruments 2023-09-30 11563955 frs-core:Non-currentFinancialInstruments 2023-09-30 11563955 frs-core:BetweenOneFiveYears 2023-09-30 11563955 frs-core:WithinOneYear 2023-09-30 11563955 frs-core:ShareCapital 2023-09-30 11563955 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 11563955
The Local Branton Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
A Wigglesworth & Company Ltd
Armstrong House
First Avenue
Doncaster
DN9 3GA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11563955
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 19,826 24,011
19,826 24,011
CURRENT ASSETS
Stocks 6 8,303 8,193
Debtors 7 6,259 8,733
Cash at bank and in hand 3,816 3,003
18,378 19,929
Creditors: Amounts Falling Due Within One Year 8 (16,776 ) (14,582 )
NET CURRENT ASSETS (LIABILITIES) 1,602 5,347
TOTAL ASSETS LESS CURRENT LIABILITIES 21,428 29,358
Creditors: Amounts Falling Due After More Than One Year 9 (20,761 ) (27,649 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (229 ) (229 )
NET ASSETS 438 1,480
CAPITAL AND RESERVES
Called up share capital 11 10 10
Profit and Loss Account 428 1,470
SHAREHOLDERS' FUNDS 438 1,480
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For the year ending 30 September 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
Mr Paul Local
Director
10/06/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Local Branton Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11563955 . The registered office is 27 Cranwell Road, Cantley, Doncaster, South Yorkshire, DN4 6ER.
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.
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 .... years.
2.4. 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:
Motor Vehicles 15% on cost
Fixtures & Fittings 15% on reducing balance
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
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 11)
10 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 10,000
As at 30 September 2024 10,000
Amortisation
As at 1 October 2023 10,000
As at 30 September 2024 10,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2023 15,583 26,150 41,733
As at 30 September 2024 15,583 26,150 41,733
Depreciation
As at 1 October 2023 3,896 13,826 17,722
Provided during the period 2,337 1,848 4,185
As at 30 September 2024 6,233 15,674 21,907
Net Book Value
As at 30 September 2024 9,350 10,476 19,826
As at 1 October 2023 11,687 12,324 24,011
6. Stocks
2024 2023
£ £
Stock 8,303 8,193
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 6,259 8,733
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,040 3,040
Trade creditors 3 448
Bank loans and overdrafts 3,580 3,333
Other creditors 1,500 3,989
Taxation and social security 8,653 3,772
16,776 14,582
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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 4,053 7,093
Bank loans 16,708 20,556
20,761 27,649
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,040 3,040
Later than one year and not later than five years 4,053 7,093
7,093 10,133
7,093 10,133
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Paul Local 8,734 42,004 44,479 - 6,259
The above loan is unsecured, interest free and repayable on demand.
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