Acorah Software Products - Accounts Production 19.2.450 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 14190428 I Moore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14190428 2024-06-30 14190428 2025-06-30 14190428 2024-07-01 2025-06-30 14190428 frs-core:CurrentFinancialInstruments 2025-06-30 14190428 frs-core:MotorVehicles 2025-06-30 14190428 frs-core:MotorVehicles 2024-07-01 2025-06-30 14190428 frs-core:MotorVehicles 2024-06-30 14190428 frs-core:ShareCapital 2025-06-30 14190428 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 14190428 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14190428 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 14190428 frs-bus:SmallEntities 2024-07-01 2025-06-30 14190428 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14190428 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14190428 frs-bus:Director1 2024-07-01 2025-06-30 14190428 frs-bus:Director1 2024-06-30 14190428 frs-bus:Director1 2025-06-30 14190428 frs-countries:EnglandWales 2024-07-01 2025-06-30 14190428 2023-06-30 14190428 2024-06-30 14190428 2023-07-01 2024-06-30 14190428 frs-core:CurrentFinancialInstruments 2024-06-30 14190428 frs-core:ShareCapital 2024-06-30 14190428 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 14190428
Northern Decking And Hot Tubs Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14190428
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,140 5,520
4,140 5,520
CURRENT ASSETS
Debtors 5 4,285 1,583
Cash at bank and in hand 23 30
4,308 1,613
Creditors: Amounts Falling Due Within One Year 6 (13,974 ) (9,794 )
NET CURRENT ASSETS (LIABILITIES) (9,666 ) (8,181 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,526 ) (2,661 )
NET LIABILITIES (5,526 ) (2,661 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (5,626 ) (2,761 )
SHAREHOLDERS' FUNDS (5,526) (2,661)
Page 1
Page 2
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
I Moore
Director
05/06/2026
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
Northern Decking And Hot Tubs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14190428 . The registered office is Premier House, Newhold, Garforth, Leeds, LS25 2LD.
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. Going Concern Disclosure
These accounts are prepared on a going concern basis as the company has the financial backing of it's director.
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.
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.
2.4. 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:
Motor Vehicles 20% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 July 2024 6,900
As at 30 June 2025 6,900
Depreciation
As at 1 July 2024 1,380
Provided during the period 1,380
As at 30 June 2025 2,760
Net Book Value
As at 30 June 2025 4,140
As at 1 July 2024 5,520
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,600 -
Other debtors 685 1,583
4,285 1,583
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
VAT 496 -
Other creditors 13,478 9,393
Accruals and deferred income - 401
13,974 9,794
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Mr Ian Moore - 1,505 920 - 585
The above loan is unsecured, interest free and repayable on demand.
Page 4