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 04308105 Mr Malcolm Johnson Mrs Pauline Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04308105 2023-10-31 04308105 2024-10-31 04308105 2023-11-01 2024-10-31 04308105 frs-core:CurrentFinancialInstruments 2024-10-31 04308105 frs-core:Non-currentFinancialInstruments 2024-10-31 04308105 frs-core:ComputerEquipment 2023-11-01 2024-10-31 04308105 frs-core:MotorVehicles 2024-10-31 04308105 frs-core:MotorVehicles 2023-11-01 2024-10-31 04308105 frs-core:MotorVehicles 2023-10-31 04308105 frs-core:PlantMachinery 2024-10-31 04308105 frs-core:PlantMachinery 2023-11-01 2024-10-31 04308105 frs-core:PlantMachinery 2023-10-31 04308105 frs-core:ShareCapital 2024-10-31 04308105 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 04308105 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 04308105 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 04308105 frs-bus:SmallEntities 2023-11-01 2024-10-31 04308105 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 04308105 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 04308105 frs-bus:Director1 2023-11-01 2024-10-31 04308105 frs-bus:Director2 2023-11-01 2024-10-31 04308105 frs-countries:EnglandWales 2023-11-01 2024-10-31 04308105 2022-10-31 04308105 2023-10-31 04308105 2022-11-01 2023-10-31 04308105 frs-core:CurrentFinancialInstruments 2023-10-31 04308105 frs-core:Non-currentFinancialInstruments 2023-10-31 04308105 frs-core:ShareCapital 2023-10-31 04308105 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 04308105
Malcolm Johnson Homes Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
TaxAssist Accountants
307 Grovehill Road
Beverley
HU17 0JG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04308105
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 377 500
377 500
CURRENT ASSETS
Stocks 5 162,000 162,000
Debtors 6 333 -
Cash at bank and in hand 14,808 28,844
177,141 190,844
Creditors: Amounts Falling Due Within One Year 7 (42,658 ) (63,610 )
NET CURRENT ASSETS (LIABILITIES) 134,483 127,234
TOTAL ASSETS LESS CURRENT LIABILITIES 134,860 127,734
Creditors: Amounts Falling Due After More Than One Year 8 (1,203 ) (1,203 )
NET ASSETS 133,657 126,531
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 133,655 126,529
SHAREHOLDERS' FUNDS 133,657 126,531
Page 1
Page 2
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 Malcolm Johnson
Director
14th March 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
Malcolm Johnson Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04308105 . The registered office is 55 Wolfreton Garth, Kirkella, Hull, East Yorkshire, HU10 7AB.
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:
Plant & Machinery 20% - Written Down Value
Motor Vehicles 25% - Written Down Value
Computer Equipment 25% - Written Down Value
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2023 5,499 12,250 17,749
As at 31 October 2024 5,499 12,250 17,749
Depreciation
As at 1 November 2023 5,364 11,885 17,249
Provided during the period 32 91 123
As at 31 October 2024 5,396 11,976 17,372
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 October 2024 103 274 377
As at 1 November 2023 135 365 500
5. Stocks
2024 2023
£ £
Work in progress 162,000 162,000
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 333 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,921 1,921
VAT 2,238 2,238
Net wages 92 92
Accruals and deferred income 840 825
Directors' loan accounts 37,567 58,534
42,658 63,610
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Corporation tax 1,203 1,203
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4