Acorah Software Products - Accounts Production 14.3.260 false true false 22 September 2022 30 September 2023 30 September 2023 14369396 Dr T K Ramcharan Dr P Parekh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14369396 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-21 14369396 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 14369396 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 14369396 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 14369396 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-22 2023-09-30 14369396 frs-core:AllSubsidiaries 2022-09-22 2023-09-30 14369396 frs-core:KeyManagementPersonnel 2022-09-22 2023-09-30 14369396 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-22 2023-09-30 14369396 frs-core:OtherRelatedParties 2022-09-22 2023-09-30 14369396 2022-09-21 14369396 2023-09-30 14369396 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Registered number: 14369396
Cardiosport Ltd
Unaudited Financial Statements
For the Period 22 September 2022 to 30 September 2023
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Cardiosport Ltd for the period 22 September 2022 to 30 September 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cardiosport Ltd 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 us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Cardiosport Ltd , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Cardiosport Ltd and state those matters that we have agreed to state to the directors of Cardiosport Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cardiosport Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Cardiosport Ltd 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 Cardiosport Ltd . You consider that Cardiosport Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Cardiosport Ltd . 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
9 March 2024
Raven Accounting (West Midlands) Limited
Chartered Certified Accountants
9-11 Stratford Road
Shirley
Solihull
West Midlands
B90 3LU
Page 1
Page 2
Balance Sheet
Registered number: 14369396
30 September 2023
Notes £ £
CURRENT ASSETS
Debtors 4 4,949
Cash at bank and in hand 16,403
21,352
Creditors: Amounts Falling Due Within One Year 5 (14,543 )
NET CURRENT ASSETS (LIABILITIES) 6,809
TOTAL ASSETS LESS CURRENT LIABILITIES 6,809
NET ASSETS 6,809
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 6,709
SHAREHOLDERS' FUNDS 6,809
For the period ending 30 September 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
Dr T K Ramcharan
Director
Dr P Parekh
Director
9 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cardiosport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14369396 . The registered office is 9 Fordrift, Sutton Coldfield, B75 7AF.
The presentation currency of the financial statements is the Pound Sterling (£).
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. 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 period was: 2
2
Page 3
Page 4
4. Debtors
30 September 2023
£
Due within one year
Amounts recoverable on contracts 4,052
Other debtors 897
4,949
5. Creditors: Amounts Falling Due Within One Year
30 September 2023
£
Other creditors 12,969
Taxation and social security 1,574
14,543
6. Share Capital
30 September 2023
Allotted, called up and fully paid £
100 Ordinary Shares of £ 1 each 100
7. Related Party Transactions
The directors of the company have loaned the company money which is interest free and repayable on demand. At the end of the year the outstanding amounts totalled £12,249.
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