Acorah Software Products - Accounts Production 14.3.260 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 10406795 Mr Adam Macey Mr Joshua Chappell Mrs Katherine Chappell Mr Lisle Chappell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10406795 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 10406795 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 10406795 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 10406795 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 10406795 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 10406795 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 10406795 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 10406795 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 10406795 frs-core:OtherRelatedParties 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2021-11-01 2022-10-31 10406795 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 10406795 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 10406795 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 10406795 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 10406795 dpl-frs:Item8 2021-11-01 2022-10-31 10406795 dpl-frs:Item8 2021-10-31 10406795 dpl-frs:Item8 2022-10-31 10406795 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 10406795 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 10406795 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 10406795 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 10406795 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 10406795 dpl-frs:Item9 2021-11-01 2022-10-31 10406795 dpl-frs:Item9 2021-10-31 10406795 dpl-frs:Item9 2022-10-31 10406795 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 10406795 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 10406795 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 10406795 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Registered number: 10406795
Chappell Property Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Accountwise Ltd
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Chappell Property Services Limited For The Year Ended 31 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Chappell Property Services Limited For The Year Ended 31 October 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Chappell Property Services Limited , as a body, in accordance with the terms of our engagement letter dated 02 November 2016. Our work has been undertaken solely to prepare for your approval the accounts of Chappell Property Services Limited and state those matters that we have agreed to state to the directors of Chappell Property Services Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chappell Property Services Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Chappell Property Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Chappell Property Services Limited . You consider that Chappell Property Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Chappell Property Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
08/02/2024
Accountwise Ltd
198 Finchampstead Road
Wokingham
Berkshire
RG40 3HB
Page 1
Page 2
Balance Sheet
Registered number: 10406795
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,403 2,077
1,403 2,077
CURRENT ASSETS
Debtors 5 250,770 290,944
Cash at bank and in hand 23,625 -
274,395 290,944
Creditors: Amounts Falling Due Within One Year 6 (216,522 ) (203,817 )
NET CURRENT ASSETS (LIABILITIES) 57,873 87,127
TOTAL ASSETS LESS CURRENT LIABILITIES 59,276 89,204
Creditors: Amounts Falling Due After More Than One Year 7 (46,636 ) (80,011 )
NET ASSETS 12,640 9,193
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 12,540 9,093
SHAREHOLDERS' FUNDS 12,640 9,193
Page 2
Page 3
For the year ending 31 October 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 Joshua Chappell
Director
08/02/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Chappell Property Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10406795 . The registered office is Unit 4 Station Industrial Estate, Wokingham, Berkshire, RG41 2YQ.
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.
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.
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:
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
2.4. 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 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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 10)
10 10
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2022 2,694 1,609 4,303
Additions 9,164 - 9,164
Disposals (9,164 ) (1,609 ) (10,773 )
As at 31 October 2023 2,694 - 2,694
Depreciation
As at 1 November 2022 617 1,609 2,226
Provided during the period 674 - 674
Disposals - (1,609 ) (1,609 )
As at 31 October 2023 1,291 - 1,291
Net Book Value
As at 31 October 2023 1,403 - 1,403
As at 1 November 2022 2,077 - 2,077
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 59,466 60,615
Prepayments and accrued income 35,638 58,996
Other debtors 35,280 9,161
Corporation tax recoverable assets - 26,118
VAT 8,682 18,022
Other taxes and social security 6,982 770
Net wages 150 -
Directors' loan accounts 79,425 79,425
Amounts owed by associates 25,147 37,837
250,770 290,944
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 65,143 103,252
Bank loans and overdrafts 33,374 42,788
Corporation tax 17,469 37,576
Net wages - 1,250
Other creditors 66,381 981
Amounts owed to associates 34,155 17,970
216,522 203,817
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 46,636 80,011
46,636 80,011
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Mr Joshua Chappell 52,433 - - - 52,433
Mr Lisle Chappell 26,992 - - - 26,992
The above loan is unsecured, interest free and repayable on demand.
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