Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 08531414 Mr Crispin Sampson-Bancroft iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08531414 2023-08-31 08531414 2024-08-31 08531414 2023-09-01 2024-08-31 08531414 frs-core:CurrentFinancialInstruments 2024-08-31 08531414 frs-core:Non-currentFinancialInstruments 2024-08-31 08531414 frs-core:BetweenOneFiveYears 2024-08-31 08531414 frs-core:PlantMachinery 2024-08-31 08531414 frs-core:PlantMachinery 2023-09-01 2024-08-31 08531414 frs-core:PlantMachinery 2023-08-31 08531414 frs-core:ShareCapital 2024-08-31 08531414 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 08531414 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08531414 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 08531414 frs-bus:SmallEntities 2023-09-01 2024-08-31 08531414 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08531414 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 08531414 frs-bus:Director1 2023-09-01 2024-08-31 08531414 frs-countries:EnglandWales 2023-09-01 2024-08-31 08531414 2022-08-31 08531414 2023-08-31 08531414 2022-09-01 2023-08-31 08531414 frs-core:CurrentFinancialInstruments 2023-08-31 08531414 frs-core:Non-currentFinancialInstruments 2023-08-31 08531414 frs-core:BetweenOneFiveYears 2023-08-31 08531414 frs-core:ShareCapital 2023-08-31 08531414 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 08531414
Boyton Hall Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08531414
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 78,020 91,788
78,020 91,788
CURRENT ASSETS
Debtors 5 193,455 190,314
Cash at bank and in hand 430 11,278
193,885 201,592
Creditors: Amounts Falling Due Within One Year 6 (27,268 ) -
NET CURRENT ASSETS (LIABILITIES) 166,617 201,592
TOTAL ASSETS LESS CURRENT LIABILITIES 244,637 293,380
Creditors: Amounts Falling Due After More Than One Year 7 (404,458 ) (414,753 )
NET LIABILITIES (159,821 ) (121,373 )
CAPITAL AND RESERVES
Called up share capital 9 12 12
Profit and Loss Account (159,833 ) (121,385 )
SHAREHOLDERS' FUNDS (159,821) (121,373)
Page 1
Page 2
For the year ending 31 August 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 Crispin Sampson-Bancroft
Director
28/08/2025
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
Boyton Hall Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08531414 . The registered office is Wbm, 9 Spring Street, London, W2 3RA.
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 15% Reducing Balance
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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other
Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's statement of financial position when the company becomes party to the contractual provisions of the
instrument. Financial assets and liabilities are offset and the net amounts presented in the financial statements where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price
including transaction costs and are subsequently carried at amortised cost using the effective interest method unless
the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the
future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.If an asset is impaired, the impairment loss is the difference between the carrying
impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event
...CONTINUED
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2.5. Financial Instruments - continued
occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current
carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements
entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
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
£
Cost
As at 1 September 2023 141,741
As at 31 August 2024 141,741
Depreciation
As at 1 September 2023 49,953
Provided during the period 13,768
As at 31 August 2024 63,721
Net Book Value
As at 31 August 2024 78,020
As at 1 September 2023 91,788
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,250 9,809
Other debtors 184,205 180,505
193,455 190,314
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 24,768 -
Other creditors 2,500 -
27,268 -
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 41,894 53,627
Other creditors 362,564 361,126
404,458 414,753
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 41,894 53,627
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 12 12
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