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 09263662 Mr Martin Burge Mrs Susan Burge Mr Martin Burge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09263662 2023-10-31 09263662 2024-10-31 09263662 2023-11-01 2024-10-31 09263662 frs-core:CurrentFinancialInstruments 2024-10-31 09263662 frs-core:Non-currentFinancialInstruments 2024-10-31 09263662 frs-core:ComputerEquipment 2024-10-31 09263662 frs-core:ComputerEquipment 2023-11-01 2024-10-31 09263662 frs-core:ComputerEquipment 2023-10-31 09263662 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-01 2024-10-31 09263662 frs-core:FurnitureFittings 2024-10-31 09263662 frs-core:FurnitureFittings 2023-11-01 2024-10-31 09263662 frs-core:FurnitureFittings 2023-10-31 09263662 frs-core:MotorVehicles 2024-10-31 09263662 frs-core:MotorVehicles 2023-11-01 2024-10-31 09263662 frs-core:MotorVehicles 2023-10-31 09263662 frs-core:OtherResidualIntangibleAssets 2024-10-31 09263662 frs-core:OtherResidualIntangibleAssets 2023-11-01 2024-10-31 09263662 frs-core:OtherResidualIntangibleAssets 2023-10-31 09263662 frs-core:ShareCapital 2024-10-31 09263662 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09263662 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09263662 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 09263662 frs-bus:SmallEntities 2023-11-01 2024-10-31 09263662 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09263662 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 09263662 frs-bus:Director1 2023-11-01 2024-10-31 09263662 frs-bus:Director2 2023-11-01 2024-10-31 09263662 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 09263662 frs-countries:EnglandWales 2023-11-01 2024-10-31 09263662 2022-10-31 09263662 2023-10-31 09263662 2022-11-01 2023-10-31 09263662 frs-core:CurrentFinancialInstruments 2023-10-31 09263662 frs-core:Non-currentFinancialInstruments 2023-10-31 09263662 frs-core:ShareCapital 2023-10-31 09263662 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 09263662
M & S Burge Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09263662
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,999 5,998
Tangible Assets 5 9,646 21,658
12,645 27,656
CURRENT ASSETS
Debtors 6 184,214 183,216
Cash at bank and in hand 57,797 88,634
242,011 271,850
Creditors: Amounts Falling Due Within One Year 7 (270,287 ) (256,292 )
NET CURRENT ASSETS (LIABILITIES) (28,276 ) 15,558
TOTAL ASSETS LESS CURRENT LIABILITIES (15,631 ) 43,214
Creditors: Amounts Falling Due After More Than One Year 8 (19,167 ) (24,167 )
NET (LIABILITIES)/ASSETS (34,798 ) 19,047
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account (35,798 ) 18,047
SHAREHOLDERS' FUNDS (34,798) 19,047
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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 Martin Burge
Director
20/06/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M & S Burge Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09263662 . The registered office is 18 Broad Street, Staple Hill, Bristol, BS16 5NX.
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 Patents and licences. It is amortised to profit and loss account over its estimated economic life of 5 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:
Motor Vehicles 25% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
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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 year 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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 15)
14 15
4. Intangible Assets
Other
£
Cost
As at 1 November 2023 23,245
As at 31 October 2024 23,245
Amortisation
As at 1 November 2023 17,247
Provided during the period 2,999
As at 31 October 2024 20,246
Net Book Value
As at 31 October 2024 2,999
As at 1 November 2023 5,998
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 24,600 18,531 16,661 59,792
Disposals (11,500 ) - - (11,500 )
As at 31 October 2024 13,100 18,531 16,661 48,292
Depreciation
As at 1 November 2023 10,977 11,668 15,489 38,134
Provided during the period 2,525 1,846 1,172 5,543
Disposals (5,031 ) - - (5,031 )
As at 31 October 2024 8,471 13,514 16,661 38,646
Net Book Value
As at 31 October 2024 4,629 5,017 - 9,646
As at 1 November 2023 13,623 6,863 1,172 21,658
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 167,445 162,895
Other debtors 16,769 20,321
184,214 183,216
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 190,432 147,970
Bank loans and overdrafts 5,000 5,000
Other creditors 53,685 47,229
Taxation and social security 21,170 56,093
270,287 256,292
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 19,167 24,167
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Page 6
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 6