Registered number
09548957
Core Planning and Programming Ltd
Unaudited Filleted Accounts
30 April 2022
Core Planning and Programming Ltd
Registered number: 09548957
Balance Sheet
as at 30 April 2022
Notes 2022 2021
£ £
Fixed assets
Tangible assets 3 - 14
Current assets
Stocks - 4,355
Debtors 4 5,932 -
Cash at bank and in hand 16,732 11,938
22,664 16,293
Creditors: amounts falling due within one year 5 (18,698) (16,019)
Net current assets 3,966 274
Total assets less current liabilities 3,966 288
Provisions for liabilities - (3)
Net assets 3,966 285
Capital and reserves
Called up share capital 10 10
Profit and loss account 3,956 275
Shareholders' funds 3,966 285
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Anthony Corfield
Director
Approved by the board on 26 August 2022
Core Planning and Programming Ltd
Notes to the Accounts
for the year ended 30 April 2022
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer Equipment over 3 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2022 2021
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2021 3,168
At 30 April 2022 3,168
Depreciation
At 1 May 2021 3,154
Charge for the year 14
At 30 April 2022 3,168
Net book value
At 30 April 2022 -
At 30 April 2021 14
4 Debtors 2022 2021
£ £
Other debtors 5,932 -
5 Creditors: amounts falling due within one year 2022 2021
£ £
Trade creditors 132 132
Taxation and social security costs 9,602 7,135
Other creditors 8,964 8,752
18,698 16,019
6 Related party transactions
None noted.
7 Transactions with Director
During the year the director used a current account with the company to record amounts due to him and amounts drawn by him. The amounts are repayable on demand and carry interest.
The account as at the 30th April 2022 showed an amount owed back to Anthony Corfield of £8,963.56
As at the 30th April 2021 the account showed an amount owed back to Anthony Corfield of £8,029.81
8 Controlling party
Mr Anthony Corfield owns 90% of the share capital of the company and is therefore the company's ultimate controlling party.
9 Other information
Core Planning and Programming Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is:
Llanwenarth Lodge
Govilon
Abergavenny
Monmouthshire
NP7 9SF
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