Acorah Software Products - Accounts Production 16.4.660 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 09288632 Mr Jonathan Moss iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09288632 2023-10-31 09288632 2024-10-31 09288632 2023-11-01 2024-10-31 09288632 frs-core:CurrentFinancialInstruments 2024-10-31 09288632 frs-core:Non-currentFinancialInstruments 2024-10-31 09288632 frs-core:BetweenOneFiveYears 2024-10-31 09288632 frs-core:ComputerEquipment 2024-10-31 09288632 frs-core:ComputerEquipment 2023-11-01 2024-10-31 09288632 frs-core:ComputerEquipment 2023-10-31 09288632 frs-core:FurnitureFittings 2024-10-31 09288632 frs-core:FurnitureFittings 2023-11-01 2024-10-31 09288632 frs-core:FurnitureFittings 2023-10-31 09288632 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 09288632 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 09288632 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 09288632 frs-core:MotorVehicles 2024-10-31 09288632 frs-core:MotorVehicles 2023-11-01 2024-10-31 09288632 frs-core:MotorVehicles 2023-10-31 09288632 frs-core:PlantMachinery 2024-10-31 09288632 frs-core:PlantMachinery 2023-11-01 2024-10-31 09288632 frs-core:PlantMachinery 2023-10-31 09288632 frs-core:WithinOneYear 2024-10-31 09288632 frs-core:ShareCapital 2024-10-31 09288632 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09288632 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09288632 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 09288632 frs-bus:SmallEntities 2023-11-01 2024-10-31 09288632 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09288632 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 09288632 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-10-31 09288632 frs-bus:Director1 2023-11-01 2024-10-31 09288632 frs-countries:EnglandWales 2023-11-01 2024-10-31 09288632 2022-10-31 09288632 2023-10-31 09288632 2022-11-01 2023-10-31 09288632 frs-core:CurrentFinancialInstruments 2023-10-31 09288632 frs-core:Non-currentFinancialInstruments 2023-10-31 09288632 frs-core:BetweenOneFiveYears 2023-10-31 09288632 frs-core:WithinOneYear 2023-10-31 09288632 frs-core:ShareCapital 2023-10-31 09288632 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 09288632 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31
Registered number: 09288632
J Moss Digger Hire Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Stack & Jones Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09288632
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 257,634 222,248
257,634 222,248
CURRENT ASSETS
Debtors 5 36,908 25,526
Cash at bank and in hand 12,149 37,420
49,057 62,946
Creditors: Amounts Falling Due Within One Year 6 (66,968 ) (49,829 )
NET CURRENT ASSETS (LIABILITIES) (17,911 ) 13,117
TOTAL ASSETS LESS CURRENT LIABILITIES 239,723 235,365
Creditors: Amounts Falling Due After More Than One Year 7 (16,958 ) (14,979 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (43,534 ) (36,534 )
NET ASSETS 179,231 183,852
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 179,229 183,850
SHAREHOLDERS' FUNDS 179,231 183,852
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 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 Jonathan Moss
Director
28/07/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J Moss Digger Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09288632 . The registered office is Unit 4, Willows Gate, Stratton Audley, Bicester, Oxfordshire, OX27 9AU.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 20% Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Previously the group depreciated its freehold property over an indefinite period. During the year the directors reassessed the useful economic life of these assets to twenty years. This has resulted in an additional depreciation charge for the year of £3,546.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
2.5. 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 reflects 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2023 56,963 323,878 42,355 50,877
Additions 24,152 70,340 - 2,233
Disposals - - - (35,700 )
As at 31 October 2024 81,115 394,218 42,355 17,410
Depreciation
As at 1 November 2023 - 178,861 31,711 41,415
Provided during the period 3,546 49,722 2,661 1,796
Disposals - - - (32,126 )
As at 31 October 2024 3,546 228,583 34,372 11,085
Net Book Value
As at 31 October 2024 77,569 165,635 7,983 6,325
As at 1 November 2023 56,963 145,017 10,644 9,462
Computer Equipment Total
£ £
Cost
As at 1 November 2023 682 474,755
Additions - 96,725
Disposals - (35,700 )
As at 31 October 2024 682 535,780
Depreciation
As at 1 November 2023 520 252,507
Provided during the period 40 57,765
Disposals - (32,126 )
As at 31 October 2024 560 278,146
Net Book Value
As at 31 October 2024 122 257,634
As at 1 November 2023 162 222,248
Page 4
Page 5
5. Debtors
2024 2023
as restated
£ £
Due within one year
Trade debtors 30,739 15,944
Prepayments and accrued income 5,085 5,174
VAT - 3,130
Other taxes and social security 1,084 1,278
36,908 25,526
6. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Net obligations under finance lease and hire purchase contracts 23,342 15,729
Trade creditors 477 1,788
Bank loans and overdrafts 2,997 4,651
Corporation tax 21,589 11,319
VAT 1,937 -
Accruals and deferred income 1,537 1,541
Director's loan account 15,089 14,801
66,968 49,829
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
as restated
£ £
Net obligations under finance lease and hire purchase contracts 14,402 6,921
Bank loans 2,556 8,058
16,958 14,979
Amounts due under finance lease and hire purchase contracts are secured on the assets concerned.
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 23,342 15,729
Later than one year and not later than five years 14,402 6,921
37,744 22,650
37,744 22,650
Page 5
Page 6
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
as restated
£ £
Accelerated capital allowances 43,534 36,534
10. Share Capital
2024 2023
as restated
£ £
Allotted, Called up and fully paid 2 2
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