Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11712143 Mr Jonathan Pascoe Mr Philip Pascoe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11712143 2024-03-31 11712143 2025-03-31 11712143 2024-04-01 2025-03-31 11712143 frs-core:CurrentFinancialInstruments 2025-03-31 11712143 frs-core:ComputerEquipment 2025-03-31 11712143 frs-core:ComputerEquipment 2024-04-01 2025-03-31 11712143 frs-core:ComputerEquipment 2024-03-31 11712143 frs-core:ShareCapital 2025-03-31 11712143 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11712143 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11712143 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11712143 frs-bus:SmallEntities 2024-04-01 2025-03-31 11712143 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11712143 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11712143 frs-bus:Director1 2024-04-01 2025-03-31 11712143 frs-bus:Director2 2024-04-01 2025-03-31 11712143 frs-countries:EnglandWales 2024-04-01 2025-03-31 11712143 2023-03-31 11712143 2024-03-31 11712143 2023-04-01 2024-03-31 11712143 frs-core:CurrentFinancialInstruments 2024-03-31 11712143 frs-core:ShareCapital 2024-03-31 11712143 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11712143
Beach Road (Trevone) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
North Cornwall Bookkeeping Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11712143
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 849 574
849 574
CURRENT ASSETS
Debtors 5 152,436 237,227
Cash at bank and in hand 34,807 1,150
187,243 238,377
Creditors: Amounts Falling Due Within One Year 6 (40,387 ) (21,021 )
NET CURRENT ASSETS (LIABILITIES) 146,856 217,356
TOTAL ASSETS LESS CURRENT LIABILITIES 147,705 217,930
NET ASSETS 147,705 217,930
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 147,605 217,830
SHAREHOLDERS' FUNDS 147,705 217,930
For the year ending 31 March 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 Jonathan Pascoe
Director
27/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Beach Road (Trevone) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11712143 . The registered office is 12 Raleigh Road, Padstow , PL28 8ET.
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. 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% Straight Line
2.4. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: NIL (2024: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 792
Additions 574
As at 31 March 2025 1,366
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 April 2024 218
Provided during the period 299
As at 31 March 2025 517
Net Book Value
As at 31 March 2025 849
As at 1 April 2024 574
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 120,318 120,318
Other debtors 32,118 116,909
152,436 237,227
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 360
Other creditors 40,387 1,265
Taxation and social security - 19,396
40,387 21,021
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
During the year, the company declared and credited dividends totalling £60,500 to the directors. These dividends were not paid in cash and were offset against the directors’ loan accounts as follows:
- Mr Philip Pascoe: £60,000
- Mr Jonathan Pascoe: £500
Mr Jonathan Pascoe repaid £95,534 during the year, which is reflected in his Directors’ Loan Account. He had no outstanding loan balance at the end of the year.
Mr Philip Pascoe received £20,213.04 of dividends owed to him in cash, leaving a credit balance of £39,786.96 in his Directors’ Loan Account at the year-end.
Page 3