Acorah Software Products - Accounts Production 11.5.056 false 1 August 2018 31 July 2019 31 July 2019 10179734 Mr John Power iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10179734 2018-07-31 10179734 2019-07-31 10179734 2018-08-01 2019-07-31 10179734 frs-core:CurrentFinancialInstruments 2019-07-31 10179734 frs-core:CurrentFinancialInstruments 2018-08-01 2019-07-31 10179734 frs-core:Non-currentFinancialInstruments 2019-07-31 10179734 frs-core:Non-currentFinancialInstruments 2018-08-01 2019-07-31 10179734 frs-core:CurrentFinancialInstruments 2018-08-01 2019-07-31 10179734 frs-core:CurrentFinancialInstruments 2019-07-31 10179734 frs-core:AfterOneYear 2018-08-01 2019-07-31 10179734 frs-core:BetweenOneFiveYears 2018-08-01 2019-07-31 10179734 frs-core:BetweenOneFiveYears 2019-07-31 10179734 frs-core:ComputerEquipment 2019-07-31 10179734 frs-core:ComputerEquipment 2018-08-01 2019-07-31 10179734 frs-core:ComputerEquipment 2018-07-31 10179734 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2017-08-01 2018-07-31 10179734 frs-countries:EnglandWales 2017-08-01 2018-07-31
The Telegraph Inn Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2019
WHC

Chartered Accountants

138 Quay Road
Bridlington
East Yorkshire
YO16 4JB
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Abridged Balance Sheet
Registered number: 10179734
2019 2018
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 8,250 17,500
Tangible Assets 4 432,267 439,891
440,517 457,391
CURRENT ASSETS
Stocks 9,300 9,000
Cash at bank and in hand 75,999 78,776
85,299 87,776
Creditors: Amounts Falling Due Within One Year (47,726 ) (47,527 )
NET CURRENT ASSETS (LIABILITIES) 37,573 40,249
TOTAL ASSETS LESS CURRENT LIABILITIES 478,090 497,640
Creditors: Amounts Falling Due After More Than One Year (411,452) (458,269)
NET ASSETS 66,638 39,371
CAPITAL AND RESERVES
Called up share capital 5 1 1
Profit and Loss Account 66,637 39,370
SHAREHOLDERS' FUNDS 66,638 39,371
Page 1
For the year ending 31 July 2019 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • 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.
  • 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 31 July 2019 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr John Power
Director
22/05/2020

The notes on pages 3 to 6 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. 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 .... years.
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 0.2 % Straight Line
Fixtures & Fittings 25 % Reducing balance
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.
Page 3
1.6. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 9 (2018: 9)
9 9
Page 4
3. Intangible Assets
Total
£
Cost
As at 1 August 2018 30,000
As at 31 July 2019 30,000
Amortisation
As at 1 August 2018 12,500
Provided during the period 9,250
As at 31 July 2019 21,750
Net Book Value
As at 31 July 2019 8,250
As at 1 August 2018 17,500
4. Tangible Assets
Total
£
Cost
As at 1 August 2018 465,800
Additions 4,566
As at 31 July 2019 470,366
Depreciation
As at 1 August 2018 25,909
Provided during the period 12,190
As at 31 July 2019 38,099
Net Book Value
As at 31 July 2019 432,267
As at 1 August 2018 439,891
5. Share Capital
2019 2018
Allotted, Called up and fully paid 1 1
Page 5
6. General Information
The Telegraph Inn Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10179734. The registered office is 110 Quay Road, Bridlington, East Yorkshire, YO16 4JB.
Page 6