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 9997366 Mrs Pamela McConnell Mr Jeremy McConnell Mr Nathaniel McConnell Miss Sophie McConnell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9997366 2024-03-31 9997366 2025-03-31 9997366 2024-04-01 2025-03-31 9997366 frs-core:CurrentFinancialInstruments 2025-03-31 9997366 frs-core:Non-currentFinancialInstruments 2025-03-31 9997366 frs-core:ComputerEquipment 2025-03-31 9997366 frs-core:ComputerEquipment 2024-04-01 2025-03-31 9997366 frs-core:ComputerEquipment 2024-03-31 9997366 frs-core:FurnitureFittings 2025-03-31 9997366 frs-core:FurnitureFittings 2024-04-01 2025-03-31 9997366 frs-core:FurnitureFittings 2024-03-31 9997366 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 9997366 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-01 2025-03-31 9997366 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 9997366 frs-core:MotorVehicles 2025-03-31 9997366 frs-core:MotorVehicles 2024-04-01 2025-03-31 9997366 frs-core:MotorVehicles 2024-03-31 9997366 frs-core:PlantMachinery 2025-03-31 9997366 frs-core:PlantMachinery 2024-04-01 2025-03-31 9997366 frs-core:PlantMachinery 2024-03-31 9997366 frs-core:ShareCapital 2025-03-31 9997366 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 9997366 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 9997366 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 9997366 frs-bus:SmallEntities 2024-04-01 2025-03-31 9997366 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 9997366 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 9997366 frs-bus:Director1 2024-04-01 2025-03-31 9997366 frs-bus:Director2 2024-04-01 2025-03-31 9997366 frs-bus:Director3 2024-04-01 2025-03-31 9997366 frs-bus:Director4 2024-04-01 2025-03-31 9997366 frs-core:Non-currentFinancialInstruments 1 2025-03-31 9997366 frs-core:Non-currentFinancialInstruments 2 2025-03-31 9997366 frs-countries:EnglandWales 2024-04-01 2025-03-31 9997366 2023-03-31 9997366 2024-03-31 9997366 2023-04-01 2024-03-31 9997366 frs-core:CurrentFinancialInstruments 2024-03-31 9997366 frs-core:Non-currentFinancialInstruments 2024-03-31 9997366 frs-core:ShareCapital 2024-03-31 9997366 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 9997366 frs-core:CurrentFinancialInstruments 1 2024-03-31 9997366 frs-core:Non-currentFinancialInstruments 1 2024-03-31 9997366 frs-core:Non-currentFinancialInstruments 2 2024-03-31 9997366 frs-core:CurrentFinancialInstruments 3 2024-03-31
Registered number: 9997366
Bluestone Vineyard Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Fry Associates
Chartered Accountants
The Quilletts, 4 Netherhampton Road
Harnham
Salisbury
Wiltshire
SP2 8HE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9997366
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 52,555 63,328
52,555 63,328
CURRENT ASSETS
Stocks 5 630,565 557,217
Debtors 6 4,176 7,267
Cash at bank and in hand 4,695 11,236
639,436 575,720
Creditors: Amounts Falling Due Within One Year 7 (56,037 ) (50,901 )
NET CURRENT ASSETS (LIABILITIES) 583,399 524,819
TOTAL ASSETS LESS CURRENT LIABILITIES 635,954 588,147
Creditors: Amounts Falling Due After More Than One Year 8 (572,864 ) (564,308 )
NET ASSETS 63,090 23,839
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 62,990 23,739
SHAREHOLDERS' FUNDS 63,090 23,839
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 Pamela McConnell
Director
18/06/2025
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
Bluestone Vineyard Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9997366 . The registered office is Cholderton Farm , Beacon House, Amesbury Road, Cholderton, Salisbury, Wiltshire, SP4 0EW.
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 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
Page 3
Page 4
4. Tangible Assets
Investment Properties Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 21,795 113,293 5,055 54,186
Additions - - - 940
As at 31 March 2025 21,795 113,293 5,055 55,126
Depreciation
As at 1 April 2024 9,692 81,802 3,054 36,794
Provided during the period 2,211 5,681 366 3,393
As at 31 March 2025 11,903 87,483 3,420 40,187
Net Book Value
As at 31 March 2025 9,892 25,810 1,635 14,939
As at 1 April 2024 12,103 31,491 2,001 17,392
Computer Equipment Total
£ £
Cost
As at 1 April 2024 574 194,903
Additions - 940
As at 31 March 2025 574 195,843
Depreciation
As at 1 April 2024 233 131,575
Provided during the period 62 11,713
As at 31 March 2025 295 143,288
Net Book Value
As at 31 March 2025 279 52,555
As at 1 April 2024 341 63,328
5. Stocks
2025 2024
£ £
Stock 630,565 557,217
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,176 7,267
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
VAT 4,918 2,902
Net wages 6,515 2,306
Creditors control account 7,066 7,658
Other creditors - 2,266
Company credit card - 660
Accruals and deferred income 2,400 2,400
Directors' loan accounts 35,138 32,708
56,037 50,901
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,712 3,522
Other loans 209,085 184,085
Inter Farm Current Account 194,562 194,562
Inter Pam Current Account 163,793 178,427
Inter JPMC Acc 3,712 3,712
572,864 564,308
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5