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 01859494 Mr Andrew Sands Mr Craig Taylor Mr Mark Smith Mrs Vanessa Sands Carberry Davies Sands Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01859494 2022-12-31 01859494 2023-12-31 01859494 2023-01-01 2023-12-31 01859494 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 01859494 frs-core:ShareCapital 2023-12-31 01859494 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 01859494 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 01859494 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 01859494 frs-bus:SmallEntities 2023-01-01 2023-12-31 01859494 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 01859494 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 01859494 1 2023-01-01 2023-12-31 01859494 frs-bus:Director1 2023-01-01 2023-12-31 01859494 frs-bus:Director2 2023-01-01 2023-12-31 01859494 frs-bus:Director3 2023-01-01 2023-12-31 01859494 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 01859494 frs-countries:EnglandWales 2023-01-01 2023-12-31 01859494 2021-12-31 01859494 2022-12-31 01859494 2022-01-01 2022-12-31 01859494 frs-core:ShareCapital 2022-12-31 01859494 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 01859494
Carberry Davies Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2023
AJ Fleet and Co Limited
Chartered Certified Accountants
Hyde Park House
Cartwright Street
Hyde
SK14 4EH
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 01859494
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 150,000 150,000
150,000 150,000
CURRENT ASSETS
Debtors - 11,037
Cash at bank and in hand 4,078 6,206
4,078 17,243
Creditors: Amounts Falling Due Within One Year (2,503 ) (2,011 )
NET CURRENT ASSETS (LIABILITIES) 1,575 15,232
TOTAL ASSETS LESS CURRENT LIABILITIES 151,575 165,232
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,599 ) (12,599 )
NET ASSETS 138,976 152,633
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 138,876 152,533
SHAREHOLDERS' FUNDS 138,976 152,633
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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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Andrew Sands
Director
01/02/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Carberry Davies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01859494 . The registered office is C/O AJ Fleet and Co Limited, Hyde Park House, Cartwright Street, Hyde, SK14 4EH.
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:
Leasehold 0%
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: 3 (2022: 2)
3 2
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4. Tangible Assets
Total
£
Cost
As at 1 January 2023 150,000
As at 31 December 2023 150,000
Net Book Value
As at 31 December 2023 150,000
As at 1 January 2023 150,000
The property included within 'Land & Property Leasehold' has an open market value of £150,000 and was valued on 4th February 2021 by Urban and Rural. If this property was shown at its historical cost, this would be £83,690.
Land & Property
Leasehold
£
At cost 83,690
At valuation 66,310
150,000
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
6. Related Party Transactions
During the year, the company made sales of £8,160 (2022 £8,160) to Carberry Davies Sands Limited, a related company by virtue of their 100% ownership. 
As at 31 December 2023, the company was owed £0 (2022 £11,037) by the related company. 
7. Ultimate Controlling Party
The company's ultimate controlling party is Carberry Davies Sands Limited by virtue of the ownership of 100% of the issued share capital in the company.
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