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Acorah Software Products - Accounts Production 6.4.034 false true 1 May 2017 30 April 2018 30 April 2018 01255101 Mr Peter Bibby Mr Indra Gupta iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01255101 2017-04-30 01255101 2018-04-30 01255101 2017-05-01 2018-04-30 01255101 frs-core:CurrentFinancialInstruments 2018-04-30 01255101 frs-core:CurrentFinancialInstruments 2017-05-01 2018-04-30 01255101 frs-core:Non-currentFinancialInstruments 2018-04-30 01255101 frs-core:Non-currentFinancialInstruments 2017-05-01 2018-04-30 01255101 frs-core:CurrentFinancialInstruments 2017-05-01 2018-04-30 01255101 frs-core:CurrentFinancialInstruments 2018-04-30 01255101 frs-core:AfterOneYear 2017-05-01 2018-04-30 01255101 frs-core:BetweenOneFiveYears 2017-05-01 2018-04-30 01255101 frs-core:BetweenOneFiveYears 2018-04-30 01255101 frs-core:ComputerEquipment 2018-04-30 01255101 frs-core:ComputerEquipment 2017-05-01 2018-04-30 01255101 frs-core:ComputerEquipment 2017-04-30 01255101 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dpl-frs:CostSales dpl-frs:Item11 2016-05-01 2017-04-30 01255101 dpl-frs:CostSales dpl-frs:Item11 2016-04-30 01255101 dpl-frs:CostSales dpl-frs:Item11 2017-04-30 01255101 dpl-frs:DistributionCosts dpl-frs:Item11 2016-05-01 2017-04-30 01255101 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2016-05-01 2017-04-30 01255101 dpl-frs:Item12 2016-05-01 2017-04-30 01255101 dpl-frs:Item12 2016-04-30 01255101 dpl-frs:Item12 2017-04-30 01255101 dpl-frs:CostSales dpl-frs:Item12 2016-05-01 2017-04-30 01255101 dpl-frs:CostSales dpl-frs:Item12 2016-04-30 01255101 dpl-frs:CostSales dpl-frs:Item12 2017-04-30 01255101 dpl-frs:DistributionCosts dpl-frs:Item12 2016-05-01 2017-04-30 01255101 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2016-05-01 2017-04-30 01255101 1 2016-05-01 2017-04-30 01255101 frs-countries:EnglandWales 2016-05-01 2017-04-30
Registered number: 01255101
Nalestar Limited
Unaudited Financial Statements
For The Year Ended 30 April 2018
Ambledene Accountancy

Certified Practising Accountants

Cotton Court
Church Street
Preston
Lancashire
PR1 3BY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 01255101
2018 2017
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 275,469 279,405
275,469 279,405
CURRENT ASSETS
Stocks 4 123,040 165,460
Debtors 5 236,252 197,130
Cash at bank and in hand 24,403 5,237
383,695 367,827
Creditors: Amounts Falling Due Within One Year 6 (222,261 ) (155,072 )
NET CURRENT ASSETS (LIABILITIES) 161,434 212,755
TOTAL ASSETS LESS CURRENT LIABILITIES 436,903 492,160
Creditors: Amounts Falling Due After More Than One Year 7 (200,000 ) (300,000 )
NET ASSETS 236,903 192,160
CAPITAL AND RESERVES
Called up share capital 9 50,000 50,000
Profit and Loss Account 186,903 142,160
SHAREHOLDERS' FUNDS 236,903 192,160
Page 1
For the year ending 30 April 2018 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.
On behalf of the board
Mr Peter Bibby
26 July 2018

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the 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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. 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.
1.4. 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:
Freehold No depreciation provided
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
The Freehold Property has not been depreciated as the building is maintained to a high standard and the directors consider that the residual value is at least equal to the book value.
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.
1.6. Taxation
The 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 profit and loss account 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.
Page 3
1.7. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was 21 (2017: 26).
3. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2017 265,000 208,952 7,238 58,910 540,100
Additions - 250 - - 250
Disposals - - (7,238 ) - (7,238 )
As at 30 April 2018 265,000 209,202 - 58,910 533,112
Depreciation
As at 1 May 2017 - 198,091 6,473 56,131 260,695
Provided during the period - 2,726 191 695 3,612
Disposals - - (6,664 ) - (6,664 )
As at 30 April 2018 - 200,817 - 56,826 257,643
Net Book Value
As at 30 April 2018 265,000 8,385 - 2,084 275,469
As at 1 May 2017 265,000 10,861 765 2,779 279,405
4. Stocks
2018 2017
£ £
Stock - materials 42,663 48,177
Stock - finished goods and WIP 80,377 117,283
123,040 165,460
5. Debtors
2018 2017
£ £
Due within one year
Trade debtors 223,605 183,517
Prepayments and accrued income 12,647 13,613
236,252 197,130
Page 4
6. Creditors: Amounts Falling Due Within One Year
2018 2017
£ £
Trade creditors 80,629 108,793
Corporation tax 10,843 11,462
Other taxes and social security 18,771 22,721
Other creditors 50,128 3,202
Accruals and deferred income 61,890 8,894
222,261 155,072
7. Creditors: Amounts Falling Due After More Than One Year
2018 2017
£ £
Other creditors 200,000 300,000
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
2018 2017
£ £
Other Creditors 250,000 300,000
9. Share Capital
2018 2017
Allotted, Called up and fully paid 50,000 50,000
10. Related Party Transactions
At the year end, the company owed £250,000 (2017: £300,000) to a company controlled by Mr Peter Bibby, a director. This loan is included in other creditors falling due within and after more than one year.
11. General Information
Nalestar Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01255101. The registered office is Melton House, Melton Place, Leyland, Preston, PR25 4XU.
Page 5