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 05188416 A W Stratton P M Stratton P M Stratton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05188416 2023-09-30 05188416 2024-09-30 05188416 2023-10-01 2024-09-30 05188416 frs-core:CurrentFinancialInstruments 2024-09-30 05188416 frs-core:PlantMachinery 2024-09-30 05188416 frs-core:PlantMachinery 2023-10-01 2024-09-30 05188416 frs-core:PlantMachinery 2023-09-30 05188416 frs-core:ShareCapital 2024-09-30 05188416 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05188416 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05188416 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 05188416 frs-bus:SmallEntities 2023-10-01 2024-09-30 05188416 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05188416 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05188416 frs-bus:Director1 2023-10-01 2024-09-30 05188416 frs-bus:Director2 2023-10-01 2024-09-30 05188416 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 05188416 frs-countries:EnglandWales 2023-10-01 2024-09-30 05188416 2022-09-30 05188416 2023-09-30 05188416 2022-10-01 2023-09-30 05188416 frs-core:CurrentFinancialInstruments 2023-09-30 05188416 frs-core:ShareCapital 2023-09-30 05188416 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 05188416
A W Stratton Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05188416
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,484 53,490
40,484 53,490
CURRENT ASSETS
Debtors 5 78,271 61,279
Cash at bank and in hand 6,235 11,411
84,506 72,690
Creditors: Amounts Falling Due Within One Year 6 (23,109 ) (33,119 )
NET CURRENT ASSETS (LIABILITIES) 61,397 39,571
TOTAL ASSETS LESS CURRENT LIABILITIES 101,881 93,061
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,059 ) (13,059 )
NET ASSETS 88,822 80,002
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 88,820 80,000
SHAREHOLDERS' FUNDS 88,822 80,002
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
A W Stratton
Director
4th March 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
A W Stratton Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05188416 . The registered office is Applecroft, 7 Watling Street, West, Fosters Booth, Towcester, Northants, NN12 8LD.
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, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 20% Reducing balance
2.4. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 in respect of all timing differences that have originated but not reversed at 30 September 2024.
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.
2.5. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme
are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 141,300
Disposals (12,250 )
As at 30 September 2024 129,050
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 October 2023 87,810
Provided during the period 8,928
Disposals (8,172 )
As at 30 September 2024 88,566
Net Book Value
As at 30 September 2024 40,484
As at 1 October 2023 53,490
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 14,400
Amounts owed by group undertakings 77,221 45,829
Other debtors 1,050 1,050
78,271 61,279
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,846 604
Other creditors 8,189 10,079
Taxation and social security 13,074 22,436
23,109 33,119
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4