Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10227307 Mr Nicholas Harver Morley Mrs Joanna Harver Morley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10227307 2024-03-31 10227307 2025-03-31 10227307 2024-04-01 2025-03-31 10227307 frs-core:CurrentFinancialInstruments 2025-03-31 10227307 frs-core:FurnitureFittings 2025-03-31 10227307 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10227307 frs-core:FurnitureFittings 2024-03-31 10227307 frs-core:NetGoodwill 2025-03-31 10227307 frs-core:NetGoodwill 2024-04-01 2025-03-31 10227307 frs-core:NetGoodwill 2024-03-31 10227307 frs-core:MotorVehicles 2025-03-31 10227307 frs-core:MotorVehicles 2024-04-01 2025-03-31 10227307 frs-core:MotorVehicles 2024-03-31 10227307 frs-core:PlantMachinery 2025-03-31 10227307 frs-core:PlantMachinery 2024-04-01 2025-03-31 10227307 frs-core:PlantMachinery 2024-03-31 10227307 frs-core:ShareCapital 2025-03-31 10227307 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10227307 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10227307 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10227307 frs-bus:SmallEntities 2024-04-01 2025-03-31 10227307 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10227307 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10227307 frs-bus:Director1 2024-04-01 2025-03-31 10227307 frs-bus:Director2 2024-04-01 2025-03-31 10227307 frs-countries:EnglandWales 2024-04-01 2025-03-31 10227307 2023-03-31 10227307 2024-03-31 10227307 2023-04-01 2024-03-31 10227307 frs-core:CurrentFinancialInstruments 2024-03-31 10227307 frs-core:ShareCapital 2024-03-31 10227307 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10227307
Bell Tent Boutique Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
ESP Business Solutions
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10227307
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,875 4,375
Tangible Assets 5 45,161 17,843
48,036 22,218
CURRENT ASSETS
Stocks 6 312,406 48,591
Debtors 7 254,394 281,132
Cash at bank and in hand 27,369 207,570
594,169 537,293
Creditors: Amounts Falling Due Within One Year 8 (641,887 ) (149,665 )
NET CURRENT ASSETS (LIABILITIES) (47,718 ) 387,628
TOTAL ASSETS LESS CURRENT LIABILITIES 318 409,846
NET ASSETS 318 409,846
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 218 409,746
SHAREHOLDERS' FUNDS 318 409,846
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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 Joanna Harver Morley
Director
22 December 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bell Tent Boutique Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10227307 . The registered office is Challands Farm Radley Road, Halam, Newark, Nottinghamshire, NG22 8AS.
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 the profit and loss account over its estimated economic life of .... 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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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.
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: 5 (2024: 6)
5 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 15,000
As at 31 March 2025 15,000
Amortisation
As at 1 April 2024 10,625
Provided during the period 1,500
As at 31 March 2025 12,125
Net Book Value
As at 31 March 2025 2,875
As at 1 April 2024 4,375
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 8,074 29,500 13,530 51,104
Additions - 33,470 1,255 34,725
As at 31 March 2025 8,074 62,970 14,785 85,829
...CONTINUED
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Depreciation
As at 1 April 2024 5,402 19,181 8,678 33,261
Provided during the period 668 5,369 1,370 7,407
As at 31 March 2025 6,070 24,550 10,048 40,668
Net Book Value
As at 31 March 2025 2,004 38,420 4,737 45,161
As at 1 April 2024 2,672 10,319 4,852 17,843
6. Stocks
2025 2024
£ £
Stock 312,406 48,591
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,624 3,921
Prepayments and accrued income 3,244 1,696
Other debtors 242,526 39,714
Amounts owed by group undertakings - 235,801
254,394 281,132
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 172,872 34,992
Amounts owed to group undertakings 159,664 -
Other creditors 231,095 30,014
Taxation and social security 78,256 84,659
641,887 149,665
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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