Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11742346 Mrs Dana Shiner Mr James Shiner Mrs Margaret Shiner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11742346 2023-12-31 11742346 2024-12-31 11742346 2024-01-01 2024-12-31 11742346 frs-core:CurrentFinancialInstruments 2024-12-31 11742346 frs-core:ComputerEquipment 2024-12-31 11742346 frs-core:ComputerEquipment 2024-01-01 2024-12-31 11742346 frs-core:ComputerEquipment 2023-12-31 11742346 frs-core:FurnitureFittings 2024-12-31 11742346 frs-core:FurnitureFittings 2024-01-01 2024-12-31 11742346 frs-core:FurnitureFittings 2023-12-31 11742346 frs-core:MotorVehicles 2024-12-31 11742346 frs-core:MotorVehicles 2024-01-01 2024-12-31 11742346 frs-core:MotorVehicles 2023-12-31 11742346 frs-core:ShareCapital 2024-12-31 11742346 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11742346 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11742346 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11742346 frs-bus:SmallEntities 2024-01-01 2024-12-31 11742346 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11742346 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11742346 frs-bus:Director1 2024-01-01 2024-12-31 11742346 frs-bus:Director2 2024-01-01 2024-12-31 11742346 frs-bus:Director3 2024-01-01 2024-12-31 11742346 frs-countries:EnglandWales 2024-01-01 2024-12-31 11742346 2022-12-31 11742346 2023-12-31 11742346 2023-01-01 2023-12-31 11742346 frs-core:CurrentFinancialInstruments 2023-12-31 11742346 frs-core:ShareCapital 2023-12-31 11742346 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11742346
Bluebell Mountain Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
The Numbers Quarter Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11742346
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 103,972 107,875
103,972 107,875
CURRENT ASSETS
Debtors 5 2,229 5,049
Cash at bank and in hand 62,326 83,374
64,555 88,423
Creditors: Amounts Falling Due Within One Year 6 (49,379 ) (63,813 )
NET CURRENT ASSETS (LIABILITIES) 15,176 24,610
TOTAL ASSETS LESS CURRENT LIABILITIES 119,148 132,485
PROVISIONS FOR LIABILITIES
Deferred Taxation - (110 )
NET ASSETS 119,148 132,375
CAPITAL AND RESERVES
Called up share capital 7 75 75
Profit and Loss Account 119,073 132,300
SHAREHOLDERS' FUNDS 119,148 132,375
Page 1
Page 2
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 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 James Shiner
Director
12/09/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bluebell Mountain Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11742346 . The registered office is Grasmere Bydand Lane, Little Paxton, St. Neots, PE19 6ES.
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:
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 33% Straight Line
2.4. 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: 3 (2023: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 116,165 1,349 6,238 123,752
Additions - 3,840 6,344 10,184
Disposals - - (532 ) (532 )
As at 31 December 2024 116,165 5,189 12,050 133,404
Depreciation
As at 1 January 2024 11,617 1,349 2,911 15,877
Provided during the period 11,616 560 1,630 13,806
Disposals - - (251 ) (251 )
As at 31 December 2024 23,233 1,909 4,290 29,432
Net Book Value
As at 31 December 2024 92,932 3,280 7,760 103,972
As at 1 January 2024 104,548 - 3,327 107,875
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors (340 ) 3,800
VAT 2,189 -
Other taxes and social security 380 4
Directors' loan accounts - 1,245
2,229 5,049
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (216 ) 1
Corporation tax 47,876 41,357
VAT - 22,455
Net wages 26 -
Other creditors 34 -
Directors' loan accounts 1,659 -
49,379 63,813
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 75 75
Page 4