Acorah Software Products - Accounts Production 14.5.501 false true 31 March 2022 4 March 2021 false 1 April 2022 31 March 2023 31 March 2023 NI677125 Mr Stephen Mullan Mrs Michelle Mullan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI677125 2022-03-31 NI677125 2023-03-31 NI677125 2022-04-01 2023-03-31 NI677125 frs-core:CurrentFinancialInstruments 2023-03-31 NI677125 frs-core:ComputerEquipment 2023-03-31 NI677125 frs-core:ComputerEquipment 2022-04-01 2023-03-31 NI677125 frs-core:ComputerEquipment 2022-03-31 NI677125 frs-core:MotorVehicles 2023-03-31 NI677125 frs-core:MotorVehicles 2022-04-01 2023-03-31 NI677125 frs-core:MotorVehicles 2022-03-31 NI677125 frs-core:PlantMachinery 2023-03-31 NI677125 frs-core:PlantMachinery 2022-04-01 2023-03-31 NI677125 frs-core:PlantMachinery 2022-03-31 NI677125 frs-core:ShareCapital 2023-03-31 NI677125 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 NI677125 frs-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 NI677125 frs-bus:FilletedAccounts 2022-04-01 2023-03-31 NI677125 frs-bus:SmallEntities 2022-04-01 2023-03-31 NI677125 frs-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 NI677125 frs-bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 NI677125 frs-bus:Director1 2022-04-01 2023-03-31 NI677125 frs-bus:Director2 2022-04-01 2023-03-31 NI677125 frs-countries:NorthernIreland 2022-04-01 2023-03-31 NI677125 2021-03-03 NI677125 2022-03-31 NI677125 2021-03-04 2022-03-31 NI677125 frs-core:CurrentFinancialInstruments 2022-03-31 NI677125 frs-core:ShareCapital 2022-03-31 NI677125 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31
Registered number: NI677125
Carnview Plumbing & Heating Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
42a-44a New Row
Coleraine
BT52 1AF
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 Carnview Plumbing & Heating Ltd For The Year Ended 31 March 2023
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet as at year ended 31 March 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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
27/03/2024
EM Accountants
Chartered Accountants
42a-44a New Row
Coleraine
BT52 1AF
Page 1
Page 2
Balance Sheet
Registered number: NI677125
31 March 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,052 8,214
7,052 8,214
CURRENT ASSETS
Stocks 5 6,280 5,290
Debtors 6 2,519 3,042
Cash at bank and in hand 10,587 1,911
19,386 10,243
Creditors: Amounts Falling Due Within One Year 7 (24,075 ) (18,051 )
NET CURRENT ASSETS (LIABILITIES) (4,689 ) (7,808 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,363 406
NET ASSETS 2,363 406
CAPITAL AND RESERVES
Called up share capital 8 100 -
Profit and Loss Account 2,263 406
SHAREHOLDERS' FUNDS 2,363 406
Page 2
Page 3
For the year ending 31 March 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 Stephen Mullan
Director
27/03/2024
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
Carnview Plumbing & Heating Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI677125 . The registered office is 42a-44a New Row, Coleraine, BT52 1AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.
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:
Plant & Machinery 12.5% reducing balance
Motor Vehicles 12.5% reducing balance
Computer Equipment 33% straight line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2022 2,561 5,825 550 8,936
As at 31 March 2023 2,561 5,825 550 8,936
Depreciation
As at 1 April 2022 176 364 182 722
Provided during the period 298 683 181 1,162
As at 31 March 2023 474 1,047 363 1,884
Net Book Value
As at 31 March 2023 2,087 4,778 187 7,052
As at 1 April 2022 2,385 5,461 368 8,214
5. Stocks
31 March 2023 31 March 2022
£ £
Stock 6,280 5,290
6. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Trade debtors 1,290 1,488
VAT - 597
Other taxes and social security 1,229 957
2,519 3,042
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Trade creditors 9,089 4,415
Bank loans and overdrafts - 1,715
VAT 1,557 -
Accruals and deferred income 750 750
Directors' loan accounts 12,679 11,171
24,075 18,051
8. Share Capital
31 March 2023 31 March 2022
£ £
Allotted, Called up and fully paid 100 -
Page 6