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Registered number: 12954350
Blackthorn Repair Management Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Oakdale Accountancy Services Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12954350
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,282 35,516
33,282 35,516
CURRENT ASSETS
Stocks 5 87,462 -
Debtors 6 563,577 296,324
Cash at bank and in hand 359,888 511,540
1,010,927 807,864
Creditors: Amounts Falling Due Within One Year 7 (758,697 ) (645,766 )
NET CURRENT ASSETS (LIABILITIES) 252,230 162,098
TOTAL ASSETS LESS CURRENT LIABILITIES 285,512 197,614
Creditors: Amounts Falling Due After More Than One Year 8 (100,351 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,324 ) (6,748 )
NET ASSETS 178,837 190,866
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 178,737 190,766
SHAREHOLDERS' FUNDS 178,837 190,866
Page 1
Page 2
For the year ending 30 November 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 John Beecher
Director
31/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Blackthorn Repair Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12954350 . The registered office is The Business Village, Innovation Way, Barnsley, S75 1JL.
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:
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
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.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2023: 28)
17 28
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 18,980 32,284 51,264
Additions 6,114 780 6,894
As at 30 November 2024 25,094 33,064 58,158
Depreciation
As at 1 December 2023 5,065 10,683 15,748
Provided during the period 3,670 5,458 9,128
As at 30 November 2024 8,735 16,141 24,876
Net Book Value
As at 30 November 2024 16,359 16,923 33,282
As at 1 December 2023 13,915 21,601 35,516
5. Stocks
2024 2023
£ £
Work in progress 87,462 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 446,325 269,049
Other debtors 117,252 27,275
563,577 296,324
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 525,443 533,939
Other loans 116,785 -
Other creditors 55,268 38,945
Taxation and social security 61,201 72,882
758,697 645,766
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 100,351 -
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Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr John Beecher 1,996 135,715 - - 137,711
The above loan is unsecured, interest free and there is no fixed date for repayment. 
11. Related Party Transactions
As at 30th November 2024 the company was owed £240 (2023 £240) from Swift RTA Recovery Ltd, a company of which Mr John Beecher is a director and shareholder. Interest is not charged on the loan and there is no fixed date of repayment.
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