Acorah Software Products - Accounts Production 14.2.200 false true true 30 November 2021 1 December 2020 false 1 December 2021 30 November 2022 30 November 2022 07451607 Mr Jamie Morrison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07451607 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 07451607 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 07451607 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 07451607 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 07451607 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 07451607 frs-core:AllSubsidiaries 2021-12-01 2022-11-30 07451607 frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 07451607 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 07451607 frs-core:OtherRelatedParties 2021-12-01 2022-11-30 07451607 2021-11-30 07451607 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Registered number: 07451607
C Shopping Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
More Group (Accounting) Limited
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Mr Jamie Morrison
Company Number 07451607
Registered Office Monomark House, 27 Old Gloucester Street
London
WC1N 3AX
Accountants More Group (Accounting) Limited
65 Compton Street
London
EC1V 0BN
Page 1
Page 2
Balance Sheet
Registered number: 07451607
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 457 682
457 682
CURRENT ASSETS
Stocks 4 - 2,260
Debtors 5 1,579,356 1,838,873
Cash at bank and in hand 53,765 871
1,633,121 1,842,004
Creditors: Amounts Falling Due Within One Year 6 (1,354,882 ) (1,584,344 )
NET CURRENT ASSETS (LIABILITIES) 278,239 257,660
TOTAL ASSETS LESS CURRENT LIABILITIES 278,696 258,342
Creditors: Amounts Falling Due After More Than One Year 7 (26,667 ) -
NET ASSETS 252,029 258,342
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 252,028 258,341
SHAREHOLDERS' FUNDS 252,029 258,342
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Page 3
For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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.
The financial statements were approved by the board of directors on 28 November 2023 and were signed on its behalf by:
Mr Jamie Morrison
Director
28/11/2023
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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
These accounts have been prepared on the going concern basis, on the understanding that the Director will continue to financially support the company during this uncertain period.
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. 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:
Fixtures & Fittings 33% on written down value method
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
3. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2021 9,224
As at 30 November 2022 9,224
Depreciation
As at 1 December 2021 8,542
Provided during the period 225
As at 30 November 2022 8,767
Net Book Value
As at 30 November 2022 457
As at 1 December 2021 682
Page 4
Page 5
4. Stocks
2022 2021
£ £
Stock - materials - 2,260
- 2,260
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 914,588 1,173,163
Other debtors 660,330 660,330
VAT 4,438 5,380
1,579,356 1,838,873
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 622,041 787,904
Bank loans and overdrafts 10,000 46,256
Other creditors 722,841 750,184
1,354,882 1,584,344
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 26,667 -
26,667 -
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
Value Number 2022 2021
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.000 1 1 1
9. General Information
C Shopping Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07451607 . The registered office is Monomark House, 27 Old Gloucester Street, London, WC1N 3AX.
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