Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 00463603 Mrs Z E McKenzie Mr R H Derbyshire Mrs Z E McKenzie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00463603 2023-12-31 00463603 2024-12-31 00463603 2024-01-01 2024-12-31 00463603 frs-core:ComputerEquipment 2024-01-01 2024-12-31 00463603 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 00463603 frs-core:PlantMachinery 2024-01-01 2024-12-31 00463603 frs-core:ShareCapital 2024-12-31 00463603 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 00463603 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 00463603 frs-bus:AbridgedAccounts 2024-01-01 2024-12-31 00463603 frs-bus:SmallEntities 2024-01-01 2024-12-31 00463603 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 00463603 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 00463603 frs-bus:Director1 2024-01-01 2024-12-31 00463603 frs-bus:Director2 2024-01-01 2024-12-31 00463603 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 00463603 frs-countries:EnglandWales 2024-01-01 2024-12-31 00463603 2022-12-31 00463603 2023-12-31 00463603 2023-01-01 2023-12-31 00463603 frs-core:ShareCapital 2023-12-31 00463603 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 00463603
P. Derbyshire & Sons (Property) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Allen Mills Howard & Co
Chartered Accountants
Lewis House
56 Manchester Road
Altrincham
Cheshire
WA14 4PJ
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 00463603
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,168 26,926
26,168 26,926
CURRENT ASSETS
Cash at bank and in hand 3,837 4,104
3,837 4,104
Creditors: Amounts Falling Due Within One Year (7,251 ) (6,934 )
NET CURRENT ASSETS (LIABILITIES) (3,414 ) (2,830 )
TOTAL ASSETS LESS CURRENT LIABILITIES 22,754 24,096
NET ASSETS 22,754 24,096
CAPITAL AND RESERVES
Called up share capital 5 500 500
Profit and Loss Account 22,254 23,596
SHAREHOLDERS' FUNDS 22,754 24,096
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For the year ending 31 December 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr R H Derbyshire
Director
22nd July 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
P. Derbyshire & Sons (Property) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00463603 . The registered office is 56 Manchester Road, Altrincham, Cheshire, WA14 4PJ.
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 represents the rental receipts due to the company for the period, net of VAT.
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:
Freehold 2% on cost
Plant & Machinery 5% on reducing balance
Computer Equipment 33% on cost
2.4. Taxation
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.
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 assets reflect 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: 2 (2023: 2)
2 2
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4. Tangible Assets
Total
£
Cost
As at 1 January 2024 39,420
As at 31 December 2024 39,420
Depreciation
As at 1 January 2024 12,494
Provided during the period 758
As at 31 December 2024 13,252
Net Book Value
As at 31 December 2024 26,168
As at 1 January 2024 26,926
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 500 500
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