Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 13072033 Mrs Deborah Law iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13072033 2022-12-31 13072033 2023-12-31 13072033 2023-01-01 2023-12-31 13072033 frs-core:CurrentFinancialInstruments 2023-12-31 13072033 frs-core:ShareCapital 2023-12-31 13072033 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13072033 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13072033 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13072033 frs-bus:SmallEntities 2023-01-01 2023-12-31 13072033 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13072033 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13072033 frs-bus:Director1 2023-01-01 2023-12-31 13072033 frs-countries:EnglandWales 2023-01-01 2023-12-31 13072033 2021-12-31 13072033 2022-12-31 13072033 2022-01-01 2022-12-31 13072033 frs-core:CurrentFinancialInstruments 2022-12-31 13072033 frs-core:ShareCapital 2022-12-31 13072033 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 13072033
Creative Day Care Limited
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13072033
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 388 -
Cash at bank and in hand 20,326 20,514
20,714 20,514
Creditors: Amounts Falling Due Within One Year 5 (7,276 ) (8,218 )
NET CURRENT ASSETS (LIABILITIES) 13,438 12,296
TOTAL ASSETS LESS CURRENT LIABILITIES 13,438 12,296
NET ASSETS 13,438 12,296
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 13,338 12,196
SHAREHOLDERS' FUNDS 13,438 12,296
For the year ending 31 December 2023 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.
On behalf of the board
Mrs Deborah Law
Director
10 April 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Creative Day Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13072033 . The registered office is 12 Arridge Road, Chaddesden, Derby, DE21 6HQ.
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. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Debtors
2023 2022
£ £
Due within one year
Other debtors 388 -
388 -
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 102
Corporation tax 6,108 6,790
Other creditors 808 1,326
Director's loan account 360 -
7,276 8,218
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 3