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 07374826 Mr Andrew Christopher Johnson Mrs Lisa Johnson Mr Andrew Christopher Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07374826 2023-09-30 07374826 2024-09-30 07374826 2023-10-01 2024-09-30 07374826 frs-core:CurrentFinancialInstruments 2024-09-30 07374826 frs-core:Non-currentFinancialInstruments 2024-09-30 07374826 frs-core:FurnitureFittings 2024-09-30 07374826 frs-core:FurnitureFittings 2023-10-01 2024-09-30 07374826 frs-core:FurnitureFittings 2023-09-30 07374826 frs-core:MotorVehicles 2024-09-30 07374826 frs-core:MotorVehicles 2023-10-01 2024-09-30 07374826 frs-core:MotorVehicles 2023-09-30 07374826 frs-core:ShareCapital 2024-09-30 07374826 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 07374826 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07374826 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 07374826 frs-bus:SmallEntities 2023-10-01 2024-09-30 07374826 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07374826 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 07374826 frs-core:CostValuation 2023-09-30 07374826 frs-core:AdditionsToInvestments 2024-09-30 07374826 frs-core:CostValuation 2024-09-30 07374826 frs-core:ListedExchangeTraded 2024-09-30 07374826 frs-core:ListedExchangeTraded 2023-09-30 07374826 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-09-30 07374826 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2024-09-30 07374826 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-09-30 07374826 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 07374826 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-09-30 07374826 frs-core:UnlistedNon-exchangeTraded 2024-09-30 07374826 frs-core:UnlistedNon-exchangeTraded 2023-09-30 07374826 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 07374826 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 07374826 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 07374826 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 07374826 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 07374826 frs-bus:Director1 2023-10-01 2024-09-30 07374826 frs-bus:Director2 2023-10-01 2024-09-30 07374826 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 07374826 frs-countries:EnglandWales 2023-10-01 2024-09-30 07374826 2022-09-30 07374826 2023-09-30 07374826 2022-10-01 2023-09-30 07374826 frs-core:CurrentFinancialInstruments 2023-09-30 07374826 frs-core:Non-currentFinancialInstruments 2023-09-30 07374826 frs-core:ShareCapital 2023-09-30 07374826 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 07374826
Andrew Johnson Funeral Services Limited
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 07374826
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,302 63,216
Investments 5 94,900 74,900
144,202 138,116
CURRENT ASSETS
Cash at bank and in hand 157,780 159,175
157,780 159,175
Creditors: Amounts Falling Due Within One Year 6 (109,820 ) (92,192 )
NET CURRENT ASSETS (LIABILITIES) 47,960 66,983
TOTAL ASSETS LESS CURRENT LIABILITIES 192,162 205,099
Creditors: Amounts Falling Due After More Than One Year 7 (21,964 ) (22,124 )
NET ASSETS 170,198 182,975
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 170,098 182,875
SHAREHOLDERS' FUNDS 170,198 182,975
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 Andrew Christopher Johnson
Director
13/06/2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Andrew Johnson Funeral Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07374826 . The registered office is 156 Plumstead Common Road, London, London, SE18 2UL.
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 comprises the fair value of the consideration received or receivable for the sale of goods and provision
of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax,
returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
It is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and
installation.
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Motor Vehicles 25% on written-down value
Fixtures & Fittings 15% on written-down value
2.4. Leasing and Hire Purchase Contracts
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as
operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over
the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and
rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the
present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the
shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in
the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease
obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.
2.5. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change
attributable to an item of income or expense recognised as other comprehensive income is also recognised
directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and generates taxable
income.
2.6. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
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2.7. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
2.8. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing
borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of
transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account
over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable
and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement
of the liability for at least twelve months after the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 6)
4 6
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2023 99,734 26,706 126,440
Additions - 2,329 2,329
Disposals (20,695 ) - (20,695 )
As at 30 September 2024 79,039 29,035 108,074
Depreciation
As at 1 October 2023 48,665 14,559 63,224
Provided during the period 12,332 2,171 14,503
Disposals (18,955 ) - (18,955 )
As at 30 September 2024 42,042 16,730 58,772
Net Book Value
As at 30 September 2024 36,997 12,305 49,302
As at 1 October 2023 51,069 12,147 63,216
5. Investments
Listed Unlisted Total
£ £ £
Cost
As at 1 October 2023 24,900 50,000 74,900
Additions 20,000 - 20,000
As at 30 September 2024 44,900 50,000 94,900
Provision
As at 1 October 2023 - - -
As at 30 September 2024 - - -
...CONTINUED
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Net Book Value
As at 30 September 2024 44,900 50,000 94,900
As at 1 October 2023 24,900 50,000 74,900
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 1,712
Trade creditors 51,902 61,965
Bank loans and overdrafts - 1,214
Other loans - 3,280
Other creditors 38,486 6,692
Taxation and social security 19,432 17,329
109,820 92,192
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,546 1,707
Bank loans 3,003 3,002
Other loans 17,415 17,415
21,964 22,124
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
9. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 47,000 47,000
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
An interim dividend of £47,000 (2023 - £47,000) was declared during the financial year ending 30 September, 2024.
10. Related Party Transactions
The directors' remuneration for the year was £28,247.
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