Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 13882640 Mr C Price Mrs A Price iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13882640 2024-01-31 13882640 2025-01-31 13882640 2024-02-01 2025-01-31 13882640 frs-core:CurrentFinancialInstruments 2025-01-31 13882640 frs-core:ComputerEquipment 2025-01-31 13882640 frs-core:ComputerEquipment 2024-02-01 2025-01-31 13882640 frs-core:ComputerEquipment 2024-01-31 13882640 frs-core:ShareCapital 2025-01-31 13882640 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13882640 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13882640 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 13882640 frs-bus:SmallEntities 2024-02-01 2025-01-31 13882640 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13882640 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13882640 frs-bus:Director1 2024-02-01 2025-01-31 13882640 frs-bus:Director1 2024-01-31 13882640 frs-bus:Director1 2025-01-31 13882640 frs-bus:Director2 2024-02-01 2025-01-31 13882640 frs-bus:Director2 2024-01-31 13882640 frs-bus:Director2 2025-01-31 13882640 frs-countries:EnglandWales 2024-02-01 2025-01-31 13882640 2023-01-31 13882640 2024-01-31 13882640 2023-02-01 2024-01-31 13882640 frs-core:CurrentFinancialInstruments 2024-01-31 13882640 frs-core:ShareCapital 2024-01-31 13882640 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 13882640
James Price Bespoke Glazing Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Pennington Silver
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13882640
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,667 -
2,667 -
CURRENT ASSETS
Stocks 5 15,634 -
Debtors 6 166,419 14,626
Cash at bank and in hand 38,165 752
220,218 15,378
Creditors: Amounts Falling Due Within One Year 7 (213,916 ) (9,731 )
NET CURRENT ASSETS (LIABILITIES) 6,302 5,647
TOTAL ASSETS LESS CURRENT LIABILITIES 8,969 5,647
NET ASSETS 8,969 5,647
CAPITAL AND RESERVES
Called up share capital 8 100 1
Profit and Loss Account 8,869 5,646
SHAREHOLDERS' FUNDS 8,969 5,647
For the year ending 31 January 2025 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 C Price
Director
Mrs A Price
Director
26/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
James Price Bespoke Glazing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13882640 . The registered office is 30 Union Street, Southport, PR9 0QE.
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 rendering of services. 
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:
Computer Equipment 33% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit 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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 1)
3 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2024 -
Additions 4,000
As at 31 January 2025 4,000
Depreciation
As at 1 February 2024 -
Provided during the period 1,333
As at 31 January 2025 1,333
Net Book Value
As at 31 January 2025 2,667
As at 1 February 2024 -
5. Stocks
2025 2024
£ £
Stock 5,473 -
Work in progress 10,161 -
15,634 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 22,384 14,626
Prepayments and accrued income 8,116 -
Other debtors 3,303 -
Directors' loan accounts 132,616 -
166,419 14,626
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 35,190 599
Other loans 87,549 -
Corporation tax 33,759 1,324
Other taxes and social security 2,130 -
VAT 32,920 3,013
Other creditors 13,310 -
Accruals and deferred income 9,058 4,546
Directors' loan accounts - 249
213,916 9,731
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Page 4
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mr Colin Price (249 ) 116,557 50,000 - 66,308
Mrs Andrea Price - 116,308 50,000 - 66,308
The above loan is unsecured, interest free and repayable on demand.
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