Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12220280 Mrs C M Bunting Mr B L Bunting iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12220280 2023-12-31 12220280 2024-12-31 12220280 2024-01-01 2024-12-31 12220280 frs-core:CurrentFinancialInstruments 2024-12-31 12220280 frs-core:ComputerEquipment 2024-12-31 12220280 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12220280 frs-core:ComputerEquipment 2023-12-31 12220280 frs-core:FurnitureFittings 2024-12-31 12220280 frs-core:FurnitureFittings 2024-01-01 2024-12-31 12220280 frs-core:FurnitureFittings 2023-12-31 12220280 frs-core:PlantMachinery 2024-12-31 12220280 frs-core:PlantMachinery 2024-01-01 2024-12-31 12220280 frs-core:PlantMachinery 2023-12-31 12220280 frs-core:ShareCapital 2024-12-31 12220280 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12220280 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12220280 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12220280 frs-bus:SmallEntities 2024-01-01 2024-12-31 12220280 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12220280 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12220280 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 12220280 frs-bus:OrdinaryShareClass1 2024-12-31 12220280 frs-bus:Director1 2024-01-01 2024-12-31 12220280 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 12220280 frs-countries:EnglandWales 2024-01-01 2024-12-31 12220280 2022-12-31 12220280 2023-12-31 12220280 2023-01-01 2023-12-31 12220280 frs-core:CurrentFinancialInstruments 2023-12-31 12220280 frs-core:ShareCapital 2023-12-31 12220280 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 12220280 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31
Registered number: 12220280
Perry Club Blazers Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
TGKS Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12220280
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,256 8,232
7,256 8,232
CURRENT ASSETS
Stocks 9,905 127,014
Debtors 5 5,356 1,030
Cash at bank and in hand 14,073 18,219
29,334 146,263
Creditors: Amounts Falling Due Within One Year 6 (661,518 ) (620,057 )
NET CURRENT ASSETS (LIABILITIES) (632,184 ) (473,794 )
TOTAL ASSETS LESS CURRENT LIABILITIES (624,928 ) (465,562 )
NET LIABILITIES (624,928 ) (465,562 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (625,028 ) (465,662 )
SHAREHOLDERS' FUNDS (624,928) (465,562)
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For the year ending 31 December 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 Profit and Loss Account.
On behalf of the board
Mrs C M Bunting
Director
15/09/2025
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
Perry Club Blazers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12220280 . The registered office is Wesley House, Carr Crofts Drive, Leeds, LS12 3AL.
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. Going Concern Disclosure
The accounts have been prepared on a Going Concern basis. The director believes this basis to be appropriate as Uniform Schoolwear Limited, a related company to whom the company owes £481,003 (2023 - £322,228), will continue to provide sufficient financial support to enable the company to continue trading as a going concern and discharge its debts and liabilities as they fall due.
2.3. 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 goods have been despatched.
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 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% reducing balance
2.5. Stocks and Work in Progress
Stocks 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.
2.6. Financial Instruments
Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.
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.
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit and loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
The following assets and liabilities are classified as basic financial instruments - trade debtors, other debtors, cash and bank balances, trade creditors and other creditors are measured at the amortised cost equivalent to the undiscounted amount of cash or other consideration expected to be paid or received.
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2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2023: 13)
15 13
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 33,354 515 267 34,136
Additions 980 - - 980
As at 31 December 2024 34,334 515 267 35,116
Depreciation
As at 1 January 2024 25,378 299 227 25,904
Provided during the period 1,897 48 11 1,956
As at 31 December 2024 27,275 347 238 27,860
Net Book Value
As at 31 December 2024 7,059 168 29 7,256
As at 1 January 2024 7,976 216 40 8,232
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 5,356 1,030
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 51,446 61,052
Other creditors 480,829 324,313
Taxation and social security 129,243 234,692
661,518 620,057
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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