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 08035316 Mr B Lutyens Mrs V Lutyens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08035316 2023-09-30 08035316 2024-09-30 08035316 2023-10-01 2024-09-30 08035316 frs-core:ComputerEquipment 2023-10-01 2024-09-30 08035316 frs-core:FurnitureFittings 2023-10-01 2024-09-30 08035316 frs-core:NetGoodwill 2024-09-30 08035316 frs-core:NetGoodwill 2023-10-01 2024-09-30 08035316 frs-core:NetGoodwill 2023-09-30 08035316 frs-core:PlantMachinery 2024-09-30 08035316 frs-core:PlantMachinery 2023-10-01 2024-09-30 08035316 frs-core:PlantMachinery 2023-09-30 08035316 frs-core:ShareCapital 2024-09-30 08035316 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08035316 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08035316 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 08035316 frs-bus:SmallEntities 2023-10-01 2024-09-30 08035316 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08035316 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08035316 frs-bus:Director1 2023-10-01 2024-09-30 08035316 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 08035316 frs-countries:EnglandWales 2023-10-01 2024-09-30 08035316 2022-09-30 08035316 2023-09-30 08035316 2022-10-01 2023-09-30 08035316 frs-core:ShareCapital 2023-09-30 08035316 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 08035316
BVL Developments Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Smithe & Co Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08035316
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand 56,019 56,019
56,019 56,019
Creditors: Amounts Falling Due Within One Year 6 (59,736 ) (59,354 )
NET CURRENT ASSETS (LIABILITIES) (3,717 ) (3,335 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,717 ) (3,335 )
NET LIABILITIES (3,717 ) (3,335 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (3,719 ) (3,337 )
SHAREHOLDERS' FUNDS (3,717) (3,335)
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 B Lutyens
Director
25 June 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
BVL Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08035316 . The registered office is Chichester Enterprise Centre, Terminus Road, Chichester, West Sussex, PO19 8FY.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are required to make judgment, estimates and assumptions about the carrying amount of assets and liabilities that are readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. 
Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.  Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. 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% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
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4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 20,000
As at 30 September 2024 20,000
Amortisation
As at 1 October 2023 20,000
As at 30 September 2024 20,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 October 2023 2,876
As at 30 September 2024 2,876
Depreciation
As at 1 October 2023 2,876
As at 30 September 2024 2,876
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 59,736 59,354
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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