Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13451263 Mrs Elizabeth Williams Mr Stephen Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13451263 2024-03-31 13451263 2025-03-31 13451263 2024-04-01 2025-03-31 13451263 frs-core:CurrentFinancialInstruments 2025-03-31 13451263 frs-core:NetGoodwill 2025-03-31 13451263 frs-core:NetGoodwill 2024-04-01 2025-03-31 13451263 frs-core:NetGoodwill 2024-03-31 13451263 frs-core:PlantMachinery 2025-03-31 13451263 frs-core:PlantMachinery 2024-04-01 2025-03-31 13451263 frs-core:PlantMachinery 2024-03-31 13451263 frs-core:ShareCapital 2025-03-31 13451263 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13451263 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13451263 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13451263 frs-bus:SmallEntities 2024-04-01 2025-03-31 13451263 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13451263 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13451263 frs-bus:Director1 2024-04-01 2025-03-31 13451263 frs-bus:Director2 2024-04-01 2025-03-31 13451263 frs-countries:EnglandWales 2024-04-01 2025-03-31 13451263 2023-03-31 13451263 2024-03-31 13451263 2023-04-01 2024-03-31 13451263 frs-core:CurrentFinancialInstruments 2024-03-31 13451263 frs-core:ShareCapital 2024-03-31 13451263 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13451263
Beth's by the Park Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13451263
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 18,379 27,967
Tangible Assets 5 472 679
18,851 28,646
CURRENT ASSETS
Debtors 6 5,540 11,910
Cash at bank and in hand 3,599 1,259
9,139 13,169
Creditors: Amounts Falling Due Within One Year 7 (121,687 ) (114,860 )
NET CURRENT ASSETS (LIABILITIES) (112,548 ) (101,691 )
TOTAL ASSETS LESS CURRENT LIABILITIES (93,697 ) (73,045 )
NET LIABILITIES (93,697 ) (73,045 )
CAPITAL AND RESERVES
Called up share capital 8 40 40
Profit and Loss Account (93,737 ) (73,085 )
SHAREHOLDERS' FUNDS (93,697) (73,045)
Page 1
Page 2
For the year ending 31 March 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
Mrs Elizabeth Williams
Director
20 October 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
Beth's by the Park Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13451263 . The registered office is 13 Hyde Road, Paignton, Devon, TQ4 5BW.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
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 20% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 58,931
As at 31 March 2025 58,931
Amortisation
As at 1 April 2024 30,964
Provided during the period 9,588
As at 31 March 2025 40,552
Net Book Value
As at 31 March 2025 18,379
As at 1 April 2024 27,967
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 1,242
As at 31 March 2025 1,242
Depreciation
As at 1 April 2024 563
Provided during the period 207
As at 31 March 2025 770
Net Book Value
As at 31 March 2025 472
As at 1 April 2024 679
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 584 3,003
Prepayments and accrued income 4,956 5,136
Other debtors - 3,771
5,540 11,910
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,092 1,579
Other taxes and social security 285 310
VAT 1,752 1,574
Accruals and deferred income 583 650
Directors' loan accounts 115,975 110,747
121,687 114,860
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 40 40
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