Deercreek Limited


Acorah Software Products - Accounts Production10.4.002false1 April 201831 March 201931 March 2019NI629275Mr Fraser GreenhillMs Karen 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Registered number: NI629275
Deercreek Limited
Unaudited Financial Statements
For The Year Ended 31 March 2019
NJM Accountancy Ltd

Postmasters House
33 Shore Road
Holywood
BT18 9HX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Balance Sheet
Registered number: NI629275
2019 2018
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 405,161 409,406
405,161 409,406
CURRENT ASSETS
Stocks 4 10,053 16,858
Debtors 5 4,468 57,138
Cash at bank and in hand 32,077 35,318
46,598 109,314
Creditors: Amounts Falling Due Within One Year 6 (107,175) (500,254)
NET CURRENT ASSETS (LIABILITIES) (60,577) (390,940)
TOTAL ASSETS LESS CURRENT LIABILITIES 344,584 18,466
Creditors: Amounts Falling Due After More Than One Year 7 (312,002) -
NET ASSETS 32,582 18,466
Profit and Loss Account 32,583 18,467
SHAREHOLDERS' FUNDS 32,583 18,467
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.
On behalf of the board
Mr Fraser Greenhill
18/11/2019

The notes on pages 3 to 6 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. 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:
Freehold 2% Straight Line
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
1.4. 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.
Page 3
1.5. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
Page 4
3. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2018 397,000 8,450 7,495 5,912
Additions 3,000 2,185 - 2,200
As at 31 March 2019 400,000 10,635 7,495 8,112
Depreciation
As at 1 April 2018 - 3,807 3,904 3,079
Provided during the period 5,333 2,113 1,874 1,982
As at 31 March 2019 5,333 5,920 5,778 5,061
Net Book Value
As at 31 March 2019 394,667 4,715 1,717 3,051
As at 1 April 2018 397,000 4,643 3,591 2,833
Computer Equipment Total
£ £
Cost
As at 1 April 2018 2,517 421,374
Additions 401 7,786
As at 31 March 2019 2,918 429,160
Depreciation
As at 1 April 2018 1,178 11,968
Provided during the period 729 12,031
As at 31 March 2019 1,907 23,999
Net Book Value
As at 31 March 2019 1,011 405,161
As at 1 April 2018 1,339 409,406
4. Stocks
2019 2018
£ £
Stock - materials and work in progress 10,053 13,950
Stock - materials - 2,908
10,053 16,858
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5. Debtors
2019 2018
£ £
Due within one year
Prepayments and accrued income 182 5,044
Other debtors 4,200 250
VAT - 51,810
Directors' loan accounts 86 34
4,468 57,138
6. Creditors: Amounts Falling Due Within One Year
2019 2018
£ £
Trade creditors 28,439 478,231
Bank loans and overdrafts 18,095 -
Corporation tax 14,172 4,979
Other taxes and social security 2,366 2,737
VAT 29,301 -
Net wages 279 526
Gift Vouchers (Current liabilities - creditors < 1 year) 12,916 12,218
Pension Control (Current liabilities - creditors < 1 year) 457 -
Accruals and deferred income 1,150 1,563
107,175 500,254
7. Creditors: Amounts Falling Due After More Than One Year
2019 2018
£ £
Bank loans (Long term liabilities - creditors > 1 year) BOI 287,002 -
Other creditors 25,000 -
312,002 -
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
9. General Information
Deercreek Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI629275. The registered office is 7-9 Moat Street, Donaghadee, BT21 0DA.
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