Acorah Software Products - Accounts Production 16.3.350 false true 30 October 2023 31 October 2022 false 31 October 2023 30 October 2024 30 October 2024 09833033 Miss Jacqueline Gilbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09833033 2023-10-30 09833033 2024-10-30 09833033 2023-10-31 2024-10-30 09833033 frs-core:CurrentFinancialInstruments 2024-10-30 09833033 frs-core:Non-currentFinancialInstruments 2024-10-30 09833033 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-31 2024-10-30 09833033 frs-core:OtherResidualIntangibleAssets 2024-10-30 09833033 frs-core:OtherResidualIntangibleAssets 2023-10-31 2024-10-30 09833033 frs-core:OtherResidualIntangibleAssets 2023-10-30 09833033 frs-core:PlantMachinery 2024-10-30 09833033 frs-core:PlantMachinery 2023-10-31 2024-10-30 09833033 frs-core:PlantMachinery 2023-10-30 09833033 frs-core:SharePremium 2024-10-30 09833033 frs-core:ShareCapital 2024-10-30 09833033 frs-core:RetainedEarningsAccumulatedLosses 2024-10-30 09833033 frs-bus:PrivateLimitedCompanyLtd 2023-10-31 2024-10-30 09833033 frs-bus:FilletedAccounts 2023-10-31 2024-10-30 09833033 frs-bus:SmallEntities 2023-10-31 2024-10-30 09833033 frs-bus:AuditExempt-NoAccountantsReport 2023-10-31 2024-10-30 09833033 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-31 2024-10-30 09833033 frs-bus:Director1 2023-10-31 2024-10-30 09833033 frs-bus:Director1 2023-10-30 09833033 frs-bus:Director1 2024-10-30 09833033 frs-countries:EnglandWales 2023-10-31 2024-10-30 09833033 2022-10-30 09833033 2023-10-30 09833033 2022-10-31 2023-10-30 09833033 frs-core:CurrentFinancialInstruments 2023-10-30 09833033 frs-core:Non-currentFinancialInstruments 2023-10-30 09833033 frs-core:SharePremium 2023-10-30 09833033 frs-core:ShareCapital 2023-10-30 09833033 frs-core:RetainedEarningsAccumulatedLosses 2023-10-30
Registered number: 09833033
Beaudurof Limited
Unaudited Financial Statements
For The Year Ended 30 October 2024
Kennedys Accounting Limited
160 Eureka Park
Kennington
Ashford
Kent
TN25 4AZ
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09833033
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 13,753 7,859
Tangible Assets 5 - 350
13,753 8,209
CURRENT ASSETS
Stocks 6 18,570 18,570
Debtors 7 99,734 94,331
Cash at bank and in hand 82 2,347
118,386 115,248
Creditors: Amounts Falling Due Within One Year 8 (3,299 ) -
NET CURRENT ASSETS (LIABILITIES) 115,087 115,248
TOTAL ASSETS LESS CURRENT LIABILITIES 128,840 123,457
Creditors: Amounts Falling Due After More Than One Year 9 (473,504 ) (451,904 )
NET LIABILITIES (344,664 ) (328,447 )
CAPITAL AND RESERVES
Called up share capital 10 106 106
Share premium account 69,988 69,988
Income Statement (414,758 ) (398,541 )
SHAREHOLDERS' FUNDS (344,664) (328,447)
Page 1
Page 2
For the year ending 30 October 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 her 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 Income Statement.
On behalf of the board
Miss Jacqueline Gilbert
Director
28/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Beaudurof Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09833033 . The registered office is 160 Eureka Park Upper Pemberton, Kennington, Ashford, TN25 4AZ.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are company trademark and patent. It is amortised to income statement over its estimated economic life of 10 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 20% straight line
2.5. 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.
2.6. 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.
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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 31 October 2023 11,246
Additions 7,798
As at 30 October 2024 19,044
Amortisation
As at 31 October 2023 3,387
Provided during the period 1,904
As at 30 October 2024 5,291
Net Book Value
As at 30 October 2024 13,753
As at 31 October 2023 7,859
5. Tangible Assets
Plant & Machinery
£
Cost
As at 31 October 2023 1,750
As at 30 October 2024 1,750
Depreciation
As at 31 October 2023 1,400
Provided during the period 350
As at 30 October 2024 1,750
Net Book Value
As at 30 October 2024 -
As at 31 October 2023 350
6. Stocks
2024 2023
£ £
Stock 18,570 18,570
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Page 5
7. Debtors
2024 2023
£ £
Due within one year
VAT 1,853 798
Director's loan account 2,069 -
3,922 798
Due after more than one year
Deferred tax current asset 95,812 93,533
99,734 94,331
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 523 -
Other taxes and social security 2,776 -
3,299 -
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 473,504 451,904
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 106 106
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 31 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 October 2024
£ £ £ £ £
Miss Jacqueline Gilbert - 4,526 2,457 - 2,069
The above loan is unsecured, interest free and repayable on demand.
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