Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 1 November 2024 5 April 2026 5 April 2026 04934634 Mr D N Pickerill Mrs J M Pickerill Mrs N D Rhodes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04934634 2024-10-31 04934634 2026-04-05 04934634 2024-11-01 2026-04-05 04934634 frs-core:ComputerEquipment 2024-11-01 2026-04-05 04934634 frs-core:FurnitureFittings 2024-11-01 2026-04-05 04934634 frs-core:NetGoodwill 2024-11-01 2026-04-05 04934634 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2026-04-05 04934634 frs-core:PlantMachinery 2024-11-01 2026-04-05 04934634 frs-core:ShareCapital 2026-04-05 04934634 frs-core:RetainedEarningsAccumulatedLosses 2026-04-05 04934634 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2026-04-05 04934634 frs-bus:AbridgedAccounts 2024-11-01 2026-04-05 04934634 frs-bus:SmallEntities 2024-11-01 2026-04-05 04934634 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2026-04-05 04934634 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2026-04-05 04934634 frs-bus:Director1 2024-11-01 2026-04-05 04934634 frs-bus:Director2 2024-11-01 2026-04-05 04934634 frs-bus:CompanySecretary1 2024-11-01 2026-04-05 04934634 frs-countries:EnglandWales 2024-11-01 2026-04-05 04934634 2023-10-31 04934634 2024-10-31 04934634 2023-11-01 2024-10-31 04934634 frs-core:ShareCapital 2024-10-31 04934634 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 04934634
Face & Figure (Holmes Chapel) Limited
Unaudited ABRIDGED Financial Statements
For the Period 1 November 2024 to 5 April 2026
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 04934634
5 April 2026 31 October 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 12,060
Tangible Assets 5 11,791 20,403
11,791 32,463
CURRENT ASSETS
Stocks 5,160 7,959
Debtors - 1,000
Cash at bank and in hand 3,424 4,952
8,584 13,911
Creditors: Amounts Falling Due Within One Year (19,090 ) (38,397 )
NET CURRENT ASSETS (LIABILITIES) (10,506 ) (24,486 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,285 7,977
PROVISIONS FOR LIABILITIES
Deferred Taxation - (3,546 )
NET ASSETS 1,285 4,431
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 1,283 4,429
SHAREHOLDERS' FUNDS 1,285 4,431
Page 1
Page 2
For the period ending 5 April 2026 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 5 April 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr D N Pickerill
Director
02/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Face & Figure (Holmes Chapel) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04934634 . The registered office is 78 Eaton Road, Alsager, Stoke-on-Trent, Staffordshire, ST7 2BQ.
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 profit and loss account over its estimated economic life of 20 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:
Leasehold over the life of the lease
Office equipment 10% on reducing balance
Fixtures & Fittings 10% on reducing balance
Computer Equipment 10% on 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.
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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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was:
5 April 2026 31 October 2024
Office and administration 2 3
2 3
4. Intangible Assets
Total
£
Cost
As at 1 November 2024 20,100
As at 5 April 2026 20,100
Amortisation
As at 1 November 2024 8,040
Provided during the period 12,060
As at 5 April 2026 20,100
Net Book Value
As at 5 April 2026 -
As at 1 November 2024 12,060
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5. Tangible Assets
Total
£
Cost
As at 1 November 2024 97,061
Additions 1,252
As at 5 April 2026 98,313
Depreciation
As at 1 November 2024 76,658
Provided during the period 9,864
As at 5 April 2026 86,522
Net Book Value
As at 5 April 2026 11,791
As at 1 November 2024 20,403
6. Share Capital
5 April 2026 31 October 2024
£ £
Allotted, Called up and fully paid 2 2
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