Acorah Software Products - Accounts Production 14.3.260 false true false 10 November 2022 30 November 2023 30 November 2023 14476267 Mr Matthew Crome Mrs Louise Crome iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14476267 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-09 14476267 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-11-30 14476267 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-11-30 14476267 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-11-30 14476267 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-10 2023-11-30 14476267 frs-core:AllSubsidiaries 2022-11-10 2023-11-30 14476267 frs-core:KeyManagementPersonnel 2022-11-10 2023-11-30 14476267 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-10 2023-11-30 14476267 frs-core:OtherRelatedParties 2022-11-10 2023-11-30 14476267 2022-11-09 14476267 2023-11-30 14476267 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Registered number: 14476267
Cibus Technical Ltd
Unaudited Financial Statements
For the Period 10 November 2022 to 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14476267
30 November 2023
Notes £ £
CURRENT ASSETS
Stocks 4 1,000
Debtors 5 10,911
11,911
Creditors: Amounts Falling Due Within One Year 6 (11,773 )
NET CURRENT ASSETS (LIABILITIES) 138
TOTAL ASSETS LESS CURRENT LIABILITIES 138
NET ASSETS 138
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 38
SHAREHOLDERS' FUNDS 138
For the period ending 30 November 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
Mrs Louise Crome
Director
29 January 2024
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Cibus Technical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14476267 . The registered office is 138 High Street, Crediton, Devon, EX17 3DX.
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. 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.
2.4. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost
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 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.
2.6. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
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2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Stocks
30 November 2023
£
Work in progress 1,000
1,000
5. Debtors
30 November 2023
£
Due within one year
Trade debtors 4,813
Directors' loan accounts 6,098
10,911
6. Creditors: Amounts Falling Due Within One Year
30 November 2023
£
Trade creditors 13
Corporation tax 10,680
Accruals and deferred income 1,080
11,773
7. Share Capital
30 November 2023
£
Allotted, Called up and fully paid 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 10 November 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mrs Louise Crome - 6,098 - - 6,098
The above loan is unsecured, interest free and repayable on demand.
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