Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 11161748 Mr Andrew Carr Mrs Tracey Carr Mr Frederick Carr Mrs Francesca Carr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11161748 2024-01-31 11161748 2025-01-31 11161748 2024-02-01 2025-01-31 11161748 frs-core:CurrentFinancialInstruments 2025-01-31 11161748 frs-core:ShareCapital 2025-01-31 11161748 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11161748 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11161748 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 11161748 frs-bus:SmallEntities 2024-02-01 2025-01-31 11161748 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11161748 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11161748 frs-bus:Director1 2024-02-01 2025-01-31 11161748 frs-bus:Director2 2024-02-01 2025-01-31 11161748 frs-bus:Director3 2024-02-01 2025-01-31 11161748 frs-bus:Director4 2024-02-01 2025-01-31 11161748 frs-countries:EnglandWales 2024-02-01 2025-01-31 11161748 2023-01-31 11161748 2024-01-31 11161748 2023-02-01 2024-01-31 11161748 frs-core:CurrentFinancialInstruments 2024-01-31 11161748 frs-core:ShareCapital 2024-01-31 11161748 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 11161748
A&L Carr Properties Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
DEB Chartered Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11161748
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 199,039 184,217
Debtors 5 456 1,158
Cash at bank and in hand 8,075 3,680
207,570 189,055
Creditors: Amounts Falling Due Within One Year 6 (202,511 ) (182,511 )
NET CURRENT ASSETS (LIABILITIES) 5,059 6,544
TOTAL ASSETS LESS CURRENT LIABILITIES 5,059 6,544
NET ASSETS 5,059 6,544
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 5,055 6,540
SHAREHOLDERS' FUNDS 5,059 6,544
For the year ending 31 January 2025 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 Andrew Carr
Director
01/08/2025
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
A&L Carr Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11161748 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.
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. 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.
2.3. 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 year 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 asset 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Stocks
2025 2024
£ £
Developments Cost 199,039 184,217
5. Debtors
2025 2024
£ £
Due within one year
VAT 456 1,158
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Directors' loan accounts 202,511 182,511
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
8. Related Party Transactions
The company is controlled by Mr A Carr, Mrs T A Carr, Mr F L Carr & Mrs F Carr, directors and shareholders of the company.
The balances on the directors' loan account at 31st January 2025 for Mr A Carr & Mrs T Carr were £91,048 (2024 - £81,048) and for Mr F L Carr & Mrs F Carr were £111,463 (2024 - £101,463) due from the company.
Page 3