Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10633265 Mr Andrew Kirby Mr John Kirby Mr Stephen Kirby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10633265 2024-03-31 10633265 2025-03-31 10633265 2024-04-01 2025-03-31 10633265 frs-core:CurrentFinancialInstruments 2025-03-31 10633265 frs-core:ComputerEquipment 2025-03-31 10633265 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10633265 frs-core:ComputerEquipment 2024-03-31 10633265 frs-core:FurnitureFittings 2025-03-31 10633265 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10633265 frs-core:FurnitureFittings 2024-03-31 10633265 frs-core:MotorVehicles 2025-03-31 10633265 frs-core:MotorVehicles 2024-04-01 2025-03-31 10633265 frs-core:MotorVehicles 2024-03-31 10633265 frs-core:PlantMachinery 2025-03-31 10633265 frs-core:PlantMachinery 2024-04-01 2025-03-31 10633265 frs-core:PlantMachinery 2024-03-31 10633265 frs-core:ShareCapital 2025-03-31 10633265 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10633265 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10633265 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10633265 frs-bus:SmallEntities 2024-04-01 2025-03-31 10633265 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10633265 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10633265 frs-bus:Director1 2024-04-01 2025-03-31 10633265 frs-bus:Director2 2024-04-01 2025-03-31 10633265 frs-bus:Director3 2024-04-01 2025-03-31 10633265 frs-countries:EnglandWales 2024-04-01 2025-03-31 10633265 2023-03-31 10633265 2024-03-31 10633265 2023-04-01 2024-03-31 10633265 frs-core:CurrentFinancialInstruments 2024-03-31 10633265 frs-core:ShareCapital 2024-03-31 10633265 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10633265
William Kirby & Sons Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
CMA Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10633265
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 415,188 465,683
415,188 465,683
CURRENT ASSETS
Stocks 5 20,965 20,465
Debtors 6 158,629 157,126
Cash at bank and in hand 219,838 393,976
399,432 571,567
Creditors: Amounts Falling Due Within One Year 7 (313,572 ) (563,604 )
NET CURRENT ASSETS (LIABILITIES) 85,860 7,963
TOTAL ASSETS LESS CURRENT LIABILITIES 501,048 473,646
NET ASSETS 501,048 473,646
CAPITAL AND RESERVES
Called up share capital 8 300 300
Profit and Loss Account 500,748 473,346
SHAREHOLDERS' FUNDS 501,048 473,646
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
Mr John Kirby
Director
30/07/2025
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
William Kirby & Sons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10633265 . The registered office is Moor Cottage Farm, 240 Orrell Road, Orrell, Wigan, WN5 8QU.
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
Motor Vehicles 20% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 20% 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 35,476 788,661 7,032 1,357 832,526
Additions 13,050 31,647 - - 44,697
Disposals - (6,414 ) - - (6,414 )
As at 31 March 2025 48,526 813,894 7,032 1,357 870,809
Depreciation
As at 1 April 2024 20,741 342,276 2,933 893 366,843
Provided during the period 2,537 90,578 615 153 93,883
Disposals - (5,105 ) - - (5,105 )
As at 31 March 2025 23,278 427,749 3,548 1,046 455,621
Net Book Value
As at 31 March 2025 25,248 386,145 3,484 311 415,188
As at 1 April 2024 14,735 446,385 4,099 464 465,683
5. Stocks
2025 2024
£ £
Stock 20,965 20,465
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 141,528 138,747
Other debtors 17,101 18,379
158,629 157,126
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 63,471 363,357
Other creditors 200,053 182,649
Taxation and social security 50,048 17,598
313,572 563,604
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
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