Acorah Software Products - Accounts Production 14.3.260 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 10367431 Mr David Stevens Miss Tina Stevens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10367431 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 10367431 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 10367431 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 10367431 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 10367431 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 10367431 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 10367431 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 10367431 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 10367431 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 10367431 2022-09-30 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2022-09-30 10367431 frs-core:UnlistedNon-exchangeTraded 2021-09-30 10367431 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 10367431 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10367431 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10367431 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10367431 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10367431 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10367431 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 10367431 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 10367431 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 10367431 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2022-09-30 10367431 17 2021-10-01 2022-09-30 10367431 frs-core:CurrentFinancialInstruments 17 2022-09-30 10367431 frs-core:Non-currentFinancialInstruments 17 2022-09-30 10367431 18 2021-10-01 2022-09-30 10367431 frs-core:CurrentFinancialInstruments 18 2022-09-30 10367431 frs-core:Non-currentFinancialInstruments 18 2022-09-30 10367431 19 2021-10-01 2022-09-30 10367431 frs-core:CurrentFinancialInstruments 19 2022-09-30 10367431 frs-core:Non-currentFinancialInstruments 19 2022-09-30 10367431 20 2021-10-01 2022-09-30 10367431 frs-core:CurrentFinancialInstruments 20 2022-09-30 10367431 frs-core:Non-currentFinancialInstruments 20 2022-09-30 10367431 dpl-frs:Item1 2021-10-01 2022-09-30 10367431 dpl-frs:Item1 2021-09-30 10367431 dpl-frs:Item1 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 10367431 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 10367431 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 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2021-09-30 10367431 dpl-frs:Item4 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 10367431 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 10367431 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 10367431 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 10367431 dpl-frs:Item5 2021-10-01 2022-09-30 10367431 dpl-frs:Item5 2021-09-30 10367431 dpl-frs:Item5 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 10367431 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 10367431 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 10367431 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 10367431 dpl-frs:Item6 2021-10-01 2022-09-30 10367431 dpl-frs:Item6 2021-09-30 10367431 dpl-frs:Item6 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 10367431 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 10367431 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 10367431 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 10367431 dpl-frs:Item7 2021-10-01 2022-09-30 10367431 dpl-frs:Item7 2021-09-30 10367431 dpl-frs:Item7 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 10367431 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 10367431 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 10367431 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 10367431 dpl-frs:Item8 2021-10-01 2022-09-30 10367431 dpl-frs:Item8 2021-09-30 10367431 dpl-frs:Item8 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 10367431 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 10367431 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 10367431 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 10367431 dpl-frs:Item9 2021-10-01 2022-09-30 10367431 dpl-frs:Item9 2021-09-30 10367431 dpl-frs:Item9 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 10367431 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 10367431 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 10367431 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 10367431 dpl-frs:Item10 2021-10-01 2022-09-30 10367431 dpl-frs:Item10 2021-09-30 10367431 dpl-frs:Item10 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 10367431 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 10367431 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 10367431 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 10367431 dpl-frs:Item11 2021-10-01 2022-09-30 10367431 dpl-frs:Item11 2021-09-30 10367431 dpl-frs:Item11 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 10367431 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 10367431 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 10367431 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 10367431 dpl-frs:Item12 2021-10-01 2022-09-30 10367431 dpl-frs:Item12 2021-09-30 10367431 dpl-frs:Item12 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 10367431 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 10367431 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 10367431 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 10367431 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 10367431 1 2021-10-01 2022-09-30 10367431 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 10367431
Comac Lighting Associates Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10367431
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,721 16,987
18,721 16,987
CURRENT ASSETS
Stocks 5 3,900 15,600
Debtors 6 7,225 29,164
Cash at bank and in hand 27,894 65,940
39,019 110,704
Creditors: Amounts Falling Due Within One Year 7 (40,510 ) (56,551 )
NET CURRENT ASSETS (LIABILITIES) (1,491 ) 54,153
TOTAL ASSETS LESS CURRENT LIABILITIES 17,230 71,140
Creditors: Amounts Falling Due After More Than One Year 8 (15,204 ) (35,204 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,658 ) (1,658 )
NET ASSETS 368 34,278
CAPITAL AND RESERVES
Called up share capital 9 103 103
Profit and Loss Account 265 34,175
SHAREHOLDERS' FUNDS 368 34,278
Page 1
Page 2
For the year ending 30 September 2023 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 David Stevens
Director
08/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Comac Lighting Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10367431 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. 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.
2.2. 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.
2.3. 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:
Plant & Machinery 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. 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.
2.5. 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 years 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
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.
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.
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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 29,122 1,209 7,393 37,724
Additions - 5,034 - 5,034
As at 30 September 2023 29,122 6,243 7,393 42,758
Depreciation
As at 1 October 2022 17,748 335 2,654 20,737
Provided during the period 1,705 885 710 3,300
As at 30 September 2023 19,453 1,220 3,364 24,037
Net Book Value
As at 30 September 2023 9,669 5,023 4,029 18,721
As at 1 October 2022 11,374 874 4,739 16,987
5. Stocks
2023 2022
£ £
Work in progress 3,900 15,600
3,900 15,600
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,496 29,161
Other debtors 37 3
Directors' loan accounts 4,692 -
7,225 29,164
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 267 267
Bank loans and overdrafts 10,000 -
Corporation tax 14,385 30,244
VAT 13,542 21,899
Other creditors 2,316 4,110
Directors' loan accounts - 31
40,510 56,551
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 15,204 35,204
15,204 35,204
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 103 103
10. 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.
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