Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 06297911 Ms Christine Minty iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06297911 2023-11-30 06297911 2024-11-30 06297911 2023-12-01 2024-11-30 06297911 frs-core:CurrentFinancialInstruments 2024-11-30 06297911 frs-core:Non-currentFinancialInstruments 2024-11-30 06297911 frs-core:FurnitureFittings 2024-11-30 06297911 frs-core:FurnitureFittings 2023-12-01 2024-11-30 06297911 frs-core:FurnitureFittings 2023-11-30 06297911 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 06297911 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 06297911 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 06297911 frs-core:MotorVehicles 2024-11-30 06297911 frs-core:MotorVehicles 2023-12-01 2024-11-30 06297911 frs-core:MotorVehicles 2023-11-30 06297911 frs-core:PlantMachinery 2024-11-30 06297911 frs-core:PlantMachinery 2023-12-01 2024-11-30 06297911 frs-core:PlantMachinery 2023-11-30 06297911 frs-core:ShareCapital 2024-11-30 06297911 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 06297911 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 06297911 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 06297911 frs-bus:SmallEntities 2023-12-01 2024-11-30 06297911 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 06297911 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 06297911 frs-core:CostValuation 2023-11-30 06297911 frs-core:AdditionsToInvestments 2024-11-30 06297911 frs-core:CostValuation 2024-11-30 06297911 frs-core:ProvisionsForImpairmentInvestments 2023-11-30 06297911 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 06297911 frs-core:UnlistedNon-exchangeTraded 2024-11-30 06297911 frs-core:UnlistedNon-exchangeTraded 2023-11-30 06297911 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-11-30 06297911 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 06297911 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 06297911 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 06297911 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 06297911 frs-bus:Director1 2023-12-01 2024-11-30 06297911 frs-countries:EnglandWales 2023-12-01 2024-11-30 06297911 2022-11-30 06297911 2023-11-30 06297911 2022-12-01 2023-11-30 06297911 frs-core:CurrentFinancialInstruments 2023-11-30 06297911 frs-core:Non-currentFinancialInstruments 2023-11-30 06297911 frs-core:ShareCapital 2023-11-30 06297911 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 06297911
Belmont Children's Farm Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Kalculus
Chartered Accountants, Registered Auditors & Business Advisors
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06297911
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,968,977 2,441,907
Investments 5 102 -
1,969,079 2,441,907
CURRENT ASSETS
Debtors 6 1,926,018 2,318,700
Cash at bank and in hand 36,561 128,412
1,962,579 2,447,112
Creditors: Amounts Falling Due Within One Year 7 (114,565 ) (190,652 )
NET CURRENT ASSETS (LIABILITIES) 1,848,014 2,256,460
TOTAL ASSETS LESS CURRENT LIABILITIES 3,817,093 4,698,367
Creditors: Amounts Falling Due After More Than One Year 8 (3,484,391 ) (4,417,816 )
NET ASSETS 332,702 280,551
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 332,700 280,549
SHAREHOLDERS' FUNDS 332,702 280,551
Page 1
Page 2
For the year ending 30 November 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 her 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
Ms Christine Minty
Director
30 May 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Belmont Children's Farm Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06297911 . The registered office is Moss House, 15-16 Brooks Mews, London, W1K 4DS.
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:
Freehold No Depreciation
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Streight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 16)
16 16
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 December 2023 1,860,313 32,105 299,860 564,489 2,756,767
Additions - - - 12,355 12,355
Disposals - - - (564,489 ) (564,489 )
As at 30 November 2024 1,860,313 32,105 299,860 12,355 2,204,633
Depreciation
As at 1 December 2023 - 27,784 174,178 112,898 314,860
Provided during the period - 1,080 31,421 1,193 33,694
Disposals - - - (112,898 ) (112,898 )
As at 30 November 2024 - 28,864 205,599 1,193 235,656
Net Book Value
As at 30 November 2024 1,860,313 3,241 94,261 11,162 1,968,977
As at 1 December 2023 1,860,313 4,321 125,682 451,591 2,441,907
5. Investments
Subsidiaries Unlisted Total
£ £ £
Cost
As at 1 December 2023 - - -
Additions 1 101 102
As at 30 November 2024 1 101 102
Provision
As at 1 December 2023 - - -
As at 30 November 2024 - - -
Net Book Value
As at 30 November 2024 1 101 102
As at 1 December 2023 - - -
During the year company acquired 100% ordinary shares in Belmont Children's Farm Services Ltd.
Page 4
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 50,200 28,721
Prepayments and accrued income 39,230 13,113
Other debtors 1,836,588 2,241,025
VAT - 35,841
1,926,018 2,318,700
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 40,067 152,265
Other taxes and social security 8,146 8,169
VAT 36,584 -
Other creditors 25,768 26,218
Accruals and deferred income 4,000 4,000
114,565 190,652
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 1,200,000 -
Directors loan account 2,284,391 4,417,816
3,484,391 4,417,816
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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