Acorah Software Products - Accounts Production 14.5.601 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 10660448 Mr Colin Kayes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10660448 2023-03-31 10660448 2024-03-31 10660448 2023-04-01 2024-03-31 10660448 frs-core:CurrentFinancialInstruments 2024-03-31 10660448 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 10660448 frs-core:InvestmentPropertyIncludedWithinPPE 2023-03-31 10660448 frs-core:ShareCapital 2024-03-31 10660448 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10660448 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10660448 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 10660448 frs-bus:SmallEntities 2023-04-01 2024-03-31 10660448 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 10660448 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 10660448 frs-bus:Director1 2023-04-01 2024-03-31 10660448 frs-core:CurrentFinancialInstruments 1 2024-03-31 10660448 frs-countries:EnglandWales 2023-04-01 2024-03-31 10660448 2022-03-31 10660448 2023-03-31 10660448 2022-04-01 2023-03-31 10660448 frs-core:CurrentFinancialInstruments 2023-03-31 10660448 frs-core:ShareCapital 2023-03-31 10660448 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 10660448 frs-core:CurrentFinancialInstruments 1 2023-03-31
Registered number: 10660448
C K Property Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10660448
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 373,830 350,108
373,830 350,108
CURRENT ASSETS
Debtors 5 49,010 40,500
Cash at bank and in hand 4,124 29,639
53,134 70,139
Creditors: Amounts Falling Due Within One Year 6 (406,169 ) (419,472 )
NET CURRENT ASSETS (LIABILITIES) (353,035 ) (349,333 )
TOTAL ASSETS LESS CURRENT LIABILITIES 20,795 775
NET ASSETS 20,795 775
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 20,794 774
SHAREHOLDERS' FUNDS 20,795 775
Page 1
Page 2
For the year ending 31 March 2024 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 Colin Kayes
Director
19/04/2024
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
C K Property Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10660448 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: NIL (2023: NIL)
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4. Tangible Assets
Investment Properties
£
Cost
As at 1 April 2023 350,108
Additions 23,722
As at 31 March 2024 373,830
Net Book Value
As at 31 March 2024 373,830
As at 1 April 2023 350,108
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,510 -
Inter company account 40,500 40,500
49,010 40,500
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 (1 )
Corporation tax 3,465 2,568
Director's loan account 402,703 416,905
406,169 419,472
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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