Acorn Developments (GY) Limited


Acorah Software Products - Accounts Production 10.3.027 false 1 April 2018 31 March 2019 31 March 2019 10082890 Mr Anthony Thompson Mr Ian Short iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10082890 2018-03-31 10082890 2019-03-31 10082890 2018-04-01 2019-03-31 10082890 frs-core:CurrentFinancialInstruments 2019-03-31 10082890 frs-core:CurrentFinancialInstruments 2018-04-01 2019-03-31 10082890 frs-core:Non-currentFinancialInstruments 2019-03-31 10082890 frs-core:Non-currentFinancialInstruments 2018-04-01 2019-03-31 10082890 frs-core:CurrentFinancialInstruments 2018-04-01 2019-03-31 10082890 frs-core:CurrentFinancialInstruments 2019-03-31 10082890 frs-core:AfterOneYear 2018-04-01 2019-03-31 10082890 frs-core:BetweenOneFiveYears 2018-04-01 2019-03-31 10082890 frs-core:BetweenOneFiveYears 2019-03-31 10082890 frs-core:ComputerEquipment 2019-03-31 10082890 frs-core:ComputerEquipment 2018-04-01 2019-03-31 10082890 frs-core:ComputerEquipment 2018-03-31 10082890 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Registered number: 10082890
Acorn Developments (GY) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2019
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Abridged Balance Sheet
Registered number: 10082890
2019 2018
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 14,339 19,600
14,339 19,600
CURRENT ASSETS
Stocks 918,405 800,656
Debtors 1,958 8,864
Cash at bank and in hand 10,461 307,229
930,824 1,116,749
Creditors: Amounts Falling Due Within One Year (920,352 ) (1,116,257 )
NET CURRENT ASSETS (LIABILITIES) 10,472 492
TOTAL ASSETS LESS CURRENT LIABILITIES 24,811 20,092
Creditors: Amounts Falling Due After More Than One Year - (10,733)
NET ASSETS 24,811 9,359
CAPITAL AND RESERVES
Called up share capital 5 29,004 29,004
Profit and Loss Account (4,193 ) (19,645 )
SHAREHOLDERS' FUNDS 24,811 9,359
Page 1
For the year ending 31 March 2019 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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 Balance Sheet for the year end 31 March 2019 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Ian Short
17 December 2019

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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 20% Straight line
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account 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 profit and loss account as incurred.
1.5. 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2019 2018
Office and administration 2 2
2 2
Page 3
3. Tangible Assets
Total
£
Cost
As at 1 April 2018 28,000
Additions 399
As at 31 March 2019 28,399
Depreciation
As at 1 April 2018 8,400
Provided during the period 5,660
As at 31 March 2019 14,060
Net Book Value
As at 31 March 2019 14,339
As at 1 April 2018 19,600
4. Obligations Under Finance Leases and Hire Purchase
2019 2018
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year - 6,750
Between one and five years - 10,733
- 17,483
- 17,483
5. Share Capital
2019 2018
Allotted, Called up and fully paid 29,004 29,004
6. General Information
Acorn Developments (GY) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10082890. The registered office is 107 Cleethorpe Road, Grimsby, NE Lincolnshire, DN31 3ER.
Page 4