Acorah Software Products - Accounts Production 16.8.200 false true 5 April 2024 6 April 2023 false 6 April 2024 5 April 2025 5 April 2025 07968462 Mr B L Moulds Mr E Moulds iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07968462 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-04-05 07968462 2024-04-05 07968462 2025-04-05 07968462 2024-04-06 2025-04-05 07968462 frs-core:CurrentFinancialInstruments 2025-04-05 07968462 frs-core:Non-currentFinancialInstruments 2025-04-05 07968462 frs-core:MotorVehicles 2025-04-05 07968462 frs-core:MotorVehicles 2024-04-06 2025-04-05 07968462 frs-core:MotorVehicles 2024-04-05 07968462 frs-core:PlantMachinery 2025-04-05 07968462 frs-core:PlantMachinery 2024-04-06 2025-04-05 07968462 frs-core:PlantMachinery 2024-04-05 07968462 frs-core:WithinOneYear 2025-04-05 07968462 frs-core:ShareCapital 2025-04-05 07968462 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05 07968462 frs-bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 07968462 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 07968462 frs-bus:SmallEntities 2024-04-06 2025-04-05 07968462 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 07968462 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 07968462 frs-bus:Director1 2024-04-06 2025-04-05 07968462 frs-bus:Director2 2024-04-06 2025-04-05 07968462 frs-countries:EnglandWales 2024-04-06 2025-04-05 07968462 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-04-05 07968462 2023-04-05 07968462 2024-04-05 07968462 2023-04-06 2024-04-05 07968462 frs-core:CurrentFinancialInstruments 2024-04-05 07968462 frs-core:Non-currentFinancialInstruments 2024-04-05 07968462 frs-core:BetweenOneFiveYears 2024-04-05 07968462 frs-core:WithinOneYear 2024-04-05 07968462 frs-core:ShareCapital 2024-04-05 07968462 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05
Registered number: 07968462
B L Moulds & Son Limited
Unaudited Financial Statements
For The Year Ended 5 April 2025
Mumby Heppenstall
Chartered Accountants
Wellingore Hall
Wellingore
Lincoln
LN5 0HX
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 07968462
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 119,058 139,760
119,058 139,760
CURRENT ASSETS
Stocks 5 81,458 77,569
Debtors 6 63,743 40,001
145,201 117,570
Creditors: Amounts Falling Due Within One Year 7 (126,432 ) (113,375 )
NET CURRENT ASSETS (LIABILITIES) 18,769 4,195
TOTAL ASSETS LESS CURRENT LIABILITIES 137,827 143,955
Creditors: Amounts Falling Due After More Than One Year 8 (31,061 ) (53,655 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,621 ) (26,554 )
NET ASSETS 84,145 63,746
CAPITAL AND RESERVES
Called up share capital 11 2 2
Income Statement 84,143 63,744
SHAREHOLDERS' FUNDS 84,145 63,746
Page 1
Page 2
For the year ending 5 April 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 Income Statement.
On behalf of the board
Mr E Moulds
Director
16th December 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
B L Moulds & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07968462 . The registered office is Whites Wood Farm Somerby, Gainsborough, Lincolnshire, DN21 3HJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for the sale of crops and contracting work carried out, stated net of Value Added Tax.

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 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. Stocks and Work in Progress
Stock is included in the accounts bases on a professional farm stocktaking valuation prepared in accordance with CAAV/RICS Stocktakinng Guidance Notes.
2.6. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilites are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
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.
...CONTINUED
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2.7. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 6 April 2024 475,810 10,000 485,810
Additions 4,435 - 4,435
Disposals (57,695 ) - (57,695 )
As at 5 April 2025 422,550 10,000 432,550
Depreciation
As at 6 April 2024 337,051 8,999 346,050
Provided during the period 21,656 250 21,906
Disposals (54,464 ) - (54,464 )
As at 5 April 2025 304,243 9,249 313,492
Net Book Value
As at 5 April 2025 118,307 751 119,058
As at 6 April 2024 138,759 1,001 139,760
5. Stocks
2025 2024
£ £
Cultivations 36,544 5,835
Stock of fuel 335 500
Stocks on hand 21,579 42,413
Stock of produce 23,000 28,821
81,458 77,569
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,137 9,641
Prepayments and accrued income 6,309 2,610
Other debtors 42,581 26,965
VAT 2,716 785
63,743 40,001
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 16,831 16,111
Trade creditors 22,360 15,469
Bank loans and overdrafts 78,460 56,194
Corporation tax - 17
Accruals and deferred income 1,817 2,133
Directors' loan accounts 6,964 23,451
126,432 113,375
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 16,831
Bank loans 31,061 36,824
31,061 53,655
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 6,476 12,813
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 16,831 32,942
Bank loans and overdrafts 72,683 50,559
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10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,831 16,111
Later than one year and not later than five years - 16,831
16,831 32,942
16,831 32,942
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
12. Related Party Transactions
At 5 April 2025 £42,581 (2024: £26,965) was owed to the company from a partnership in which both the directors are partners.
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