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 05658083 Mr T Curtis Ms N Curtis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05658083 2024-03-31 05658083 2025-03-31 05658083 2024-04-01 2025-03-31 05658083 frs-core:CurrentFinancialInstruments 2025-03-31 05658083 frs-core:Non-currentFinancialInstruments 2025-03-31 05658083 frs-core:FurnitureFittings 2025-03-31 05658083 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05658083 frs-core:FurnitureFittings 2024-03-31 05658083 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 05658083 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 05658083 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 05658083 frs-core:OtherResidualIntangibleAssets 2025-03-31 05658083 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 05658083 frs-core:OtherResidualIntangibleAssets 2024-03-31 05658083 frs-core:ShareCapital 2025-03-31 05658083 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05658083 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05658083 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05658083 frs-bus:SmallEntities 2024-04-01 2025-03-31 05658083 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05658083 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05658083 frs-bus:Director1 2024-04-01 2025-03-31 05658083 frs-bus:Director1 2024-03-31 05658083 frs-bus:Director1 2025-03-31 05658083 frs-bus:Director2 2024-04-01 2025-03-31 05658083 frs-countries:EnglandWales 2024-04-01 2025-03-31 05658083 2023-03-31 05658083 2024-03-31 05658083 2023-04-01 2024-03-31 05658083 frs-core:CurrentFinancialInstruments 2024-03-31 05658083 frs-core:Non-currentFinancialInstruments 2024-03-31 05658083 frs-core:ShareCapital 2024-03-31 05658083 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05658083
The Blue Pony Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
One Six O Limited t/a Wychbury Lee
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05658083
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,234 -
Tangible Assets 5 22,787 41,399
26,021 41,399
CURRENT ASSETS
Stocks 6 117,648 140,680
Debtors 7 104,515 96,953
Cash at bank and in hand 4,438 5,624
226,601 243,257
Creditors: Amounts Falling Due Within One Year 8 (209,654 ) (184,569 )
NET CURRENT ASSETS (LIABILITIES) 16,947 58,688
TOTAL ASSETS LESS CURRENT LIABILITIES 42,968 100,087
Creditors: Amounts Falling Due After More Than One Year 9 (40,019 ) (70,767 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (870 ) (870 )
NET ASSETS 2,079 28,450
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 2,077 28,448
SHAREHOLDERS' FUNDS 2,079 28,450
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 T Curtis
Director
05/11/2025
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
The Blue Pony Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05658083 . The registered office is 38 Bedford Street, Exeter, Devon, EX1 1GJ.
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. Significant judgements and estimations
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
2.3. 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.
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:
Leasehold Straight line over the life of the lease
Fixtures & Fittings 15% 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. 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
Page 3
Page 4
2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 17)
17 17
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 13,150
Additions 3,528
As at 31 March 2025 16,678
Amortisation
As at 1 April 2024 13,150
Provided during the period 294
As at 31 March 2025 13,444
Net Book Value
As at 31 March 2025 3,234
As at 1 April 2024 -
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 315,305 139,072 454,377
Disposals (129,794 ) (8,587 ) (138,381 )
As at 31 March 2025 185,511 130,485 315,996
Depreciation
As at 1 April 2024 295,273 117,705 412,978
Provided during the period 6,182 2,929 9,111
Disposals (122,917 ) (5,963 ) (128,880 )
As at 31 March 2025 178,538 114,671 293,209
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2025 6,973 15,814 22,787
As at 1 April 2024 20,032 21,367 41,399
6. Stocks
2025 2024
£ £
Finished goods 117,648 140,680
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 104,515 96,953
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 77,167 53,435
Bank loans and overdrafts 101,224 85,846
Other creditors 6,591 13,601
Taxation and social security 24,672 31,687
209,654 184,569
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 40,019 70,767
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Toby Curtis 53,320 87,574 (78,000 ) - 62,894
The above loan is unsecured, interest free and repayable on demand.
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