Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 00975562 Ms Tamsin Priestley Trelawny Burt Mrs Annabelle Burt Mr Peter Burt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00975562 2023-10-31 00975562 2024-10-31 00975562 2023-11-01 2024-10-31 00975562 frs-core:CurrentFinancialInstruments 2024-10-31 00975562 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-01 2024-10-31 00975562 frs-core:OtherResidualIntangibleAssets 2024-10-31 00975562 frs-core:OtherResidualIntangibleAssets 2023-10-31 00975562 frs-core:PlantMachinery 2024-10-31 00975562 frs-core:PlantMachinery 2023-11-01 2024-10-31 00975562 frs-core:PlantMachinery 2023-10-31 00975562 frs-core:ShareCapital 2024-10-31 00975562 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 00975562 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 00975562 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 00975562 frs-bus:SmallEntities 2023-11-01 2024-10-31 00975562 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 00975562 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 00975562 frs-bus:Director1 2023-11-01 2024-10-31 00975562 frs-bus:Director2 2023-11-01 2024-10-31 00975562 frs-bus:Director3 2023-11-01 2024-10-31 00975562 frs-bus:Director4 2023-11-01 2024-10-31 00975562 frs-core:CurrentFinancialInstruments 1 2024-10-31 00975562 frs-core:CurrentFinancialInstruments 2 2024-10-31 00975562 frs-countries:EnglandWales 2023-11-01 2024-10-31 00975562 2022-10-31 00975562 2023-10-31 00975562 2022-11-01 2023-10-31 00975562 frs-core:CurrentFinancialInstruments 2023-10-31 00975562 frs-core:ShareCapital 2023-10-31 00975562 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 00975562 frs-core:CurrentFinancialInstruments 1 2023-10-31 00975562 frs-core:CurrentFinancialInstruments 2 2023-10-31
Registered number: 00975562
Arthur Bray Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Artema Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00975562
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 678 678
Tangible Assets 5 659 879
Investment Properties 6 1,000,000 1,000,000
1,001,337 1,001,557
CURRENT ASSETS
Debtors 7 29,847 31,885
Cash at bank and in hand 20,003 87,729
49,850 119,614
Creditors: Amounts Falling Due Within One Year 8 (248,304 ) (248,727 )
NET CURRENT ASSETS (LIABILITIES) (198,454 ) (129,113 )
TOTAL ASSETS LESS CURRENT LIABILITIES 802,883 872,444
PROVISIONS FOR LIABILITIES
Deferred Taxation (77,328 ) (77,328 )
NET ASSETS 725,555 795,116
CAPITAL AND RESERVES
Called up share capital 9 1,020 1,020
Profit and Loss Account 724,535 794,096
SHAREHOLDERS' FUNDS 725,555 795,116
Page 1
Page 2
For the year ending 31 October 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 Peter Burt
Director
26/06/2025
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
Arthur Bray Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00975562 . The registered office is Redhaven, Ravine Road Canford Cliffs, Poole, Dorset, BH13 7HT.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... 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:
Plant & Machinery 25% Reducing Balance
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 November 2023 678
As at 31 October 2024 678
Net Book Value
As at 31 October 2024 678
As at 1 November 2023 678
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5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2023 7,161
As at 31 October 2024 7,161
Depreciation
As at 1 November 2023 6,282
Provided during the period 220
As at 31 October 2024 6,502
Net Book Value
As at 31 October 2024 659
As at 1 November 2023 879
6. Investment Property
2024
£
Fair Value
As at 1 November 2023 and 31 October 2024 1,000,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,962 7,000
Other debtors (2) 24,885 24,885
29,847 31,885
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,041 1,921
Other taxes and social security 1,062 1,077
Net wages 2,620 2,428
Other creditors 190 190
Other creditors (1) 950 950
Accruals and deferred income 6,346 6,366
Directors' loan accounts 235,095 235,795
248,304 248,727
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,020 1,020
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