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 13664315 Mrs A D Gribben Mr B P Gribben iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13664315 2023-10-31 13664315 2024-10-31 13664315 2023-11-01 2024-10-31 13664315 frs-core:CurrentFinancialInstruments 2024-10-31 13664315 frs-core:ComputerEquipment 2024-10-31 13664315 frs-core:ComputerEquipment 2023-11-01 2024-10-31 13664315 frs-core:ComputerEquipment 2023-10-31 13664315 frs-core:ShareCapital 2024-10-31 13664315 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13664315 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13664315 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 13664315 frs-bus:SmallEntities 2023-11-01 2024-10-31 13664315 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13664315 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 13664315 frs-bus:Director1 2023-11-01 2024-10-31 13664315 frs-bus:Director2 2023-11-01 2024-10-31 13664315 frs-countries:EnglandWales 2023-11-01 2024-10-31 13664315 2022-10-31 13664315 2023-10-31 13664315 2022-11-01 2023-10-31 13664315 frs-core:CurrentFinancialInstruments 2023-10-31 13664315 frs-core:ShareCapital 2023-10-31 13664315 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 13664315
B & A Leisure Vehicle Supplies Ltd
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13664315
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,092 -
1,092 -
CURRENT ASSETS
Cash at bank and in hand 38,048 43,954
38,048 43,954
Creditors: Amounts Falling Due Within One Year 5 (11,014 ) (7,976 )
NET CURRENT ASSETS (LIABILITIES) 27,034 35,978
TOTAL ASSETS LESS CURRENT LIABILITIES 28,126 35,978
NET ASSETS 28,126 35,978
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 28,026 35,878
SHAREHOLDERS' FUNDS 28,126 35,978
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
Mrs A D Gribben
Director
20 February 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
B & A Leisure Vehicle Supplies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13664315 . The registered office is Suite 5, The Willows, Ransom Wood Business Park, Southwell Road West, Rainworth, Mansfield, Nottinghamshire, NG21 0HJ.
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 25% reducing balance
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2023 -
Additions 1,139
As at 31 October 2024 1,139
Depreciation
As at 1 November 2023 -
Provided during the period 47
As at 31 October 2024 47
Net Book Value
As at 31 October 2024 1,092
As at 1 November 2023 -
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 660 660
Taxation and social security 10,354 7,316
11,014 7,976
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3