Acorah Software Products - Accounts Production 14.5.601 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 SC578213 Mr Philip Bayne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC578213 2022-10-31 SC578213 2023-10-31 SC578213 2022-11-01 2023-10-31 SC578213 frs-core:CurrentFinancialInstruments 2023-10-31 SC578213 frs-core:Non-currentFinancialInstruments 2023-10-31 SC578213 frs-core:ComputerEquipment 2023-10-31 SC578213 frs-core:ComputerEquipment 2022-11-01 2023-10-31 SC578213 frs-core:ComputerEquipment 2022-10-31 SC578213 frs-core:FurnitureFittings 2023-10-31 SC578213 frs-core:FurnitureFittings 2022-11-01 2023-10-31 SC578213 frs-core:FurnitureFittings 2022-10-31 SC578213 frs-core:MotorVehicles 2023-10-31 SC578213 frs-core:MotorVehicles 2022-11-01 2023-10-31 SC578213 frs-core:MotorVehicles 2022-10-31 SC578213 frs-core:PlantMachinery 2023-10-31 SC578213 frs-core:PlantMachinery 2022-11-01 2023-10-31 SC578213 frs-core:PlantMachinery 2022-10-31 SC578213 frs-core:ShareCapital 2023-10-31 SC578213 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 SC578213 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 SC578213 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 SC578213 frs-bus:SmallEntities 2022-11-01 2023-10-31 SC578213 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 SC578213 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 SC578213 frs-bus:Director1 2022-11-01 2023-10-31 SC578213 frs-countries:Scotland 2022-11-01 2023-10-31 SC578213 2021-10-31 SC578213 2022-10-31 SC578213 2021-11-01 2022-10-31 SC578213 frs-core:CurrentFinancialInstruments 2022-10-31 SC578213 frs-core:Non-currentFinancialInstruments 2022-10-31 SC578213 frs-core:ShareCapital 2022-10-31 SC578213 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: SC578213
Car Click Collect Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Cathedral Accounting Services
35 Montgomery Crescent
Dunblane
FK15 9FB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC578213
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,635 47,444
38,635 47,444
CURRENT ASSETS
Stocks 5 2,500 2,500
Debtors 6 21,824 6,121
Cash at bank and in hand 10,630 13,594
34,954 22,215
Creditors: Amounts Falling Due Within One Year 7 (116,593 ) (84,825 )
NET CURRENT ASSETS (LIABILITIES) (81,639 ) (62,610 )
TOTAL ASSETS LESS CURRENT LIABILITIES (43,004 ) (15,166 )
Creditors: Amounts Falling Due After More Than One Year 8 (28,000 ) (37,255 )
NET LIABILITIES (71,004 ) (52,421 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (71,104 ) (52,521 )
SHAREHOLDERS' FUNDS (71,004) (52,421)
Page 1
Page 2
For the year ending 31 October 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
Mr Philip Bayne
Director
12 April 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
Car Click Collect Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC578213 . The registered office is Polkemmet Business Park, Dixon Terrace, Whitburn, West Lothian, EH47 0LH.
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:
Plant & Machinery 15.0% Straight line
Motor Vehicles 25.0% Straight line
Fixtures & Fittings 15.0% Straight line
Computer Equipment 25.0% 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: 5 (2022: 4)
5 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2022 70,599 18,400 625 1,276 90,900
Additions - 11,000 - - 11,000
Disposals - (6,500 ) - - (6,500 )
As at 31 October 2023 70,599 22,900 625 1,276 95,400
...CONTINUED
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Page 4
Depreciation
As at 1 November 2022 32,685 9,025 470 1,276 43,456
Provided during the period 10,590 4,250 94 - 14,934
Disposals - (1,625 ) - - (1,625 )
As at 31 October 2023 43,275 11,650 564 1,276 56,765
Net Book Value
As at 31 October 2023 27,324 11,250 61 - 38,635
As at 1 November 2022 37,914 9,375 155 - 47,444
5. Stocks
2023 2022
£ £
Materials 2,500 2,500
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,500 6,121
Amounts owed by associates 15,324 -
21,824 6,121
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 24,159 26,888
Bank loans and overdrafts 8,667 8,667
Other loans 23,427 -
Other taxes and social security 614 678
VAT 1,426 2,957
Other creditors 2,400 10,800
Director's loan account 55,900 34,835
116,593 84,825
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 28,000 37,255
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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