Acorah Software Products - Accounts Production 12.4.002 false true true 1 June 2021 31 May 2022 31 May 2022 11359094 Mr C E Graham Mrs L M Graham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11359094 2021-05-31 11359094 2022-05-31 11359094 2021-06-01 2022-05-31 11359094 frs-core:CurrentFinancialInstruments 2022-05-31 11359094 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 11359094 frs-core:Non-currentFinancialInstruments 2022-05-31 11359094 frs-core:Non-currentFinancialInstruments 2021-06-01 2022-05-31 11359094 frs-core:CurrentFinancialInstruments 2021-06-01 2022-05-31 11359094 frs-core:CurrentFinancialInstruments 2022-05-31 11359094 frs-core:AfterOneYear 2021-06-01 2022-05-31 11359094 frs-core:BetweenOneFiveYears 2021-06-01 2022-05-31 11359094 frs-core:BetweenOneFiveYears 2022-05-31 11359094 frs-core:ComputerEquipment 2022-05-31 11359094 frs-core:ComputerEquipment 2021-06-01 2022-05-31 11359094 frs-core:ComputerEquipment 2021-05-31 11359094 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Registered number: 11359094
CEG Packaging Limited
Unaudited Financial Statements
For The Year Ended 31 May 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 11359094
2022 2021
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,600 4,200
Tangible Assets 5 325,240 254,640
328,840 258,840
CURRENT ASSETS
Stocks 6 40,000 28,500
Debtors 7 248,023 268,738
Cash at bank and in hand 24,192 131,791
312,215 429,029
Creditors: Amounts Falling Due Within One Year 8 (462,196 ) (591,119 )
NET CURRENT ASSETS (LIABILITIES) (149,981 ) (162,090 )
TOTAL ASSETS LESS CURRENT LIABILITIES 178,859 96,750
Creditors: Amounts Falling Due After More Than One Year 9 (89,736 ) (148,689 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (45,758 ) (29,051 )
NET ASSETS/(LIABILITIES) 43,365 (80,990 )
CAPITAL AND RESERVES
Called up share capital 11 2 2
Revaluation reserve 13 100,000 -
Profit and Loss Account (56,637 ) (80,992 )
SHAREHOLDERS' FUNDS 43,365 (80,990)
Page 1
Page 2
For the year ending 31 May 2022 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.
On behalf of the board
Mr C E Graham
Director
17 August 2022
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
1.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
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.
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.
1.4. 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 10 years.
1.5. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 10% Reducing Balance
Plant and machinery 15% Reducing Balance
Motor vehicles 25% Reducing Balance
Fixtures and fittings 15% Reducing Balance
Computer equipment 15% Reducing Balance
1.6. 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.
1.7. 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
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1.8. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
1.9. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
1.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 18 (2021: 20)
18 20
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2021 6,000
As at 31 May 2022 6,000
Amortisation
As at 1 June 2021 1,800
Provided during the period 600
As at 31 May 2022 2,400
Net Book Value
As at 31 May 2022 3,600
As at 1 June 2021 4,200
Page 4
Page 5
5. Tangible Assets
Land & Property
Freehold Plant and machinery Motor vehicles Fixtures and fittings
£ £ £ £
Cost or Valuation
As at 1 June 2021 - 248,652 30,482 30,911
Additions 2,676 1,608 - 203
Disposals - (21,400 ) - -
Revaluation - 100,000 - -
As at 31 May 2022 2,676 328,860 30,482 31,114
Depreciation
As at 1 June 2021 - 40,215 14,868 4,903
Provided during the period 268 12,302 3,903 3,931
Disposals - (8,259 ) - -
As at 31 May 2022 268 44,258 18,771 8,834
Net Book Value
As at 31 May 2022 2,408 284,602 11,711 22,280
As at 1 June 2021 - 208,437 15,614 26,008
Computer equipment Total
£ £
Cost or Valuation
As at 1 June 2021 5,269 315,314
Additions - 4,487
Disposals - (21,400 )
Revaluation - 100,000
As at 31 May 2022 5,269 398,401
Depreciation
As at 1 June 2021 688 60,674
Provided during the period 342 20,746
Disposals - (8,259 )
As at 31 May 2022 1,030 73,161
Net Book Value
As at 31 May 2022 4,239 325,240
As at 1 June 2021 4,581 254,640
Page 5
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The plant and machinery has been revalued by £100,000 for the year ended 31st May 2022 per the directors opinion in order to reflect fair value.

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2022 2021
as restated
£ £
Plant and machinery 36,182 48,773
Motor vehicles 699 8,778
36,881 57,551
6. Stocks
2022 2021
as restated
£ £
Stock - materials 40,000 28,500
40,000 28,500
7. Debtors
2022 2021
as restated
£ £
Due within one year
Trade debtors 248,023 268,738
248,023 268,738
8. Creditors: Amounts Falling Due Within One Year
2022 2021
as restated
£ £
Net obligations under finance lease and hire purchase contracts 15,558 17,909
Trade creditors 180,911 296,753
Bank loans and overdrafts 216,188 242,978
Corporation tax 6,580 -
Other taxes and social security 7,443 7,030
VAT 28,929 21,361
Net wages 2,136 712
Other creditors 311 221
Accruals and deferred income 3,879 3,708
Directors' loan accounts 261 447
462,196 591,119
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9. Creditors: Amounts Falling Due After More Than One Year
2022 2021
as restated
£ £
Net obligations under finance lease and hire purchase contracts 21,323 39,642
Bank loans 68,413 109,047
89,736 148,689
10. Obligations Under Finance Leases and Hire Purchase
2022 2021
as restated
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 15,558 17,909
Between one and five years 21,323 39,642
36,881 57,551
36,881 57,551
11. Share Capital
2022 2021
as restated
Allotted, Called up and fully paid 2 2
12. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.

13. Reserves
Revaluation Reserve
£
Surplus on revaluation 100,000
As at 31 May 2022 100,000
14. Related Party Transactions
The following related party transactions were undertaken during the year:

The directors withdrew monies totalling £14,805, (2021: £13,271) and introduced money totalling £14,619 (2021: £11,358) the balance payable to the directors at the year end was £261 (2021: amount payable to directors £447).

Dividends were paid to the directors in respect of their shareholdings totalling £61,992 (2021: £57,000).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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15. Going Concern
The company is able to meet its day to day working capital requirements through the support of its director. Therefore, the director considers it appropriate to prepare the financial statements on the going concern basis.

10.1 Illegal dividend

At the time the dividend was paid the director were not aware that there were insufficent profits available for distribution and the director acknowledged that no further distributions can be made until there are sufficient profits available for that purpose. The director anticipates future profits in the coming years.
16. General Information
CEG Packaging Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11359094 . The registered office is Unit 1 Garston Quays Blackburne Street, Garston, Liverpool, Merseyside, L19 8EL.
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