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 04303418 Mrs D Kingham Mr P Kingham Mr P Kingham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04303418 2023-09-30 04303418 2024-09-30 04303418 2023-10-01 2024-09-30 04303418 frs-core:CurrentFinancialInstruments 2024-09-30 04303418 frs-core:Non-currentFinancialInstruments 2024-09-30 04303418 frs-core:FurnitureFittings 2023-10-01 2024-09-30 04303418 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 04303418 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04303418 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 04303418 frs-core:MotorVehicles 2024-09-30 04303418 frs-core:MotorVehicles 2023-10-01 2024-09-30 04303418 frs-core:MotorVehicles 2023-09-30 04303418 frs-core:PlantMachinery 2024-09-30 04303418 frs-core:PlantMachinery 2023-10-01 2024-09-30 04303418 frs-core:PlantMachinery 2023-09-30 04303418 frs-core:RevaluationReserve 2023-09-30 04303418 frs-core:RevaluationReserve 2024-09-30 04303418 frs-core:ShareCapital 2024-09-30 04303418 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04303418 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04303418 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04303418 frs-bus:SmallEntities 2023-10-01 2024-09-30 04303418 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04303418 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04303418 frs-bus:Director1 2023-10-01 2024-09-30 04303418 frs-bus:Director2 2023-10-01 2024-09-30 04303418 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04303418 frs-countries:EnglandWales 2023-10-01 2024-09-30 04303418 2022-09-30 04303418 2023-09-30 04303418 2022-10-01 2023-09-30 04303418 frs-core:CurrentFinancialInstruments 2023-09-30 04303418 frs-core:Non-currentFinancialInstruments 2023-09-30 04303418 frs-core:RevaluationReserve 2023-09-30 04303418 frs-core:ShareCapital 2023-09-30 04303418 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04303418
Bowerland Stone Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04303418
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 240,586 240,782
240,586 240,782
CURRENT ASSETS
Debtors 5 448 448
Cash at bank and in hand 81 1,105
529 1,553
Creditors: Amounts Falling Due Within One Year 6 (18,043 ) (18,043 )
NET CURRENT ASSETS (LIABILITIES) (17,514 ) (16,490 )
TOTAL ASSETS LESS CURRENT LIABILITIES 223,072 224,292
Creditors: Amounts Falling Due After More Than One Year 7 (293,058 ) (293,962 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,014 ) (9,014 )
NET LIABILITIES (79,000 ) (78,684 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Revaluation reserve 9 36,055 36,055
Profit and Loss Account (115,057 ) (114,741 )
SHAREHOLDERS' FUNDS (79,000) (78,684)
Page 1
Page 2
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 P Kingham
Director
18/06/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bowerland Stone Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04303418 . The registered office is Sevenacres, Bowerland Lane, Lingfield, Surrey, RH76DF.
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 Not depreciated
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
3. Average Number of Employees
2Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 October 2023 240,000 5,203 6,191 251,394
As at 30 September 2024 240,000 5,203 6,191 251,394
Depreciation
As at 1 October 2023 - 4,635 5,977 10,612
Provided during the period - 142 54 196
As at 30 September 2024 - 4,777 6,031 10,808
Net Book Value
As at 30 September 2024 240,000 426 160 240,586
As at 1 October 2023 240,000 568 214 240,782
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 448 448
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 577 577
Other creditors 17,466 17,466
18,043 18,043
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 125,000 125,000
Other creditors 168,058 168,962
293,058 293,962
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Reserves
Revaluation Reserve
£
As at 1 October 2023 36,055
As at 30 September 2024 36,055
Page 4