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 08099070 Mr Christopher Tabb Mrs Jennifer Tabb iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08099070 2023-09-30 08099070 2024-09-30 08099070 2023-10-01 2024-09-30 08099070 frs-core:CurrentFinancialInstruments 2024-09-30 08099070 frs-core:Non-currentFinancialInstruments 2024-09-30 08099070 frs-core:ComputerEquipment 2024-09-30 08099070 frs-core:ComputerEquipment 2023-10-01 2024-09-30 08099070 frs-core:ComputerEquipment 2023-09-30 08099070 frs-core:FurnitureFittings 2024-09-30 08099070 frs-core:FurnitureFittings 2023-10-01 2024-09-30 08099070 frs-core:FurnitureFittings 2023-09-30 08099070 frs-core:NetGoodwill 2024-09-30 08099070 frs-core:NetGoodwill 2023-10-01 2024-09-30 08099070 frs-core:NetGoodwill 2023-09-30 08099070 frs-core:MotorVehicles 2024-09-30 08099070 frs-core:MotorVehicles 2023-10-01 2024-09-30 08099070 frs-core:MotorVehicles 2023-09-30 08099070 frs-core:PlantMachinery 2024-09-30 08099070 frs-core:PlantMachinery 2023-10-01 2024-09-30 08099070 frs-core:PlantMachinery 2023-09-30 08099070 frs-core:ShareCapital 2024-09-30 08099070 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08099070 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08099070 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 08099070 frs-bus:SmallEntities 2023-10-01 2024-09-30 08099070 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08099070 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08099070 frs-bus:Director1 2023-10-01 2024-09-30 08099070 frs-bus:Director2 2023-10-01 2024-09-30 08099070 1 2023-10-01 2024-09-30 08099070 frs-countries:EnglandWales 2023-10-01 2024-09-30 08099070 2022-09-30 08099070 2023-09-30 08099070 2022-10-01 2023-09-30 08099070 frs-core:CurrentFinancialInstruments 2023-09-30 08099070 frs-core:Non-currentFinancialInstruments 2023-09-30 08099070 frs-core:ShareCapital 2023-09-30 08099070 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 08099070 1 2022-10-01 2023-09-30
Registered number: 08099070
New Forest Confectionery Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08099070
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 375
Tangible Assets 5 16,238 13,467
16,238 13,842
CURRENT ASSETS
Stocks 16,500 18,500
Debtors 6 6,752 5,784
Cash at bank and in hand 74,510 92,993
97,762 117,277
Creditors: Amounts Falling Due Within One Year 7 (42,832 ) (44,542 )
NET CURRENT ASSETS (LIABILITIES) 54,930 72,735
TOTAL ASSETS LESS CURRENT LIABILITIES 71,168 86,577
Creditors: Amounts Falling Due After More Than One Year 8 (6,250 ) (11,250 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,000 ) (2,000 )
NET ASSETS 60,918 73,327
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 60,917 73,326
SHAREHOLDERS' FUNDS 60,918 73,327
Page 1
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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 Christopher Tabb
Director
20 June 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
New Forest Confectionery Ltd is a private company, limited by shares and incorporated in England & Wales. The registered comapny number is 08099070 and the registered office address is 2 The Mall Ringwood Road, Burley, Ringwood, Hampshire, England, BH24 4BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of 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. The financial statements have been prepared under the historical cost convention.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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 10 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:
Plant and machinery 10% straight line method
Motor vehicles 25% straight line method
Fixtures and fittings 10% straight line method
Computer equipment 10% straight line method
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling prce less costs to complete and sell.
2.6. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
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2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
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 asset 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.
2.8. Pensions
The company operates a defined pension contribution 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
2024 2023
Average number of employees, including directors, during the year 7 6
7 6
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 9,625
Provided during the period 375
As at 30 September 2024 10,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 375
5. Tangible Assets
Plant and machinery Motor vehicles Fixtures and fittings Computer equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 23,779 5,795 1,844 6,037 37,455
Additions 5,207 - - - 5,207
Disposals (3,184 ) - (271 ) (2,607 ) (6,062 )
As at 30 September 2024 25,802 5,795 1,573 3,430 36,600
Depreciation
As at 1 October 2023 12,591 5,795 1,844 3,758 23,988
Provided during the period 1,649 - - 318 1,967
Disposals (2,784 ) - (271 ) (2,538 ) (5,593 )
As at 30 September 2024 11,456 5,795 1,573 1,538 20,362
Net Book Value
As at 30 September 2024 14,346 - - 1,892 16,238
As at 1 October 2023 11,188 - - 2,279 13,467
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 772 34
Other debtors 5,980 5,750
6,752 5,784
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 8,651 8,959
Bank loans and overdrafts 5,000 5,000
Other creditors 3,524 3,692
Taxation and social security 25,657 26,891
42,832 44,542
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,250 11,250
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