Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 04151304 Mr John Pyndiah Mrs Saradambal Pyndiah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04151304 2022-07-31 04151304 2023-07-31 04151304 2022-08-01 2023-07-31 04151304 frs-core:CurrentFinancialInstruments 2023-07-31 04151304 frs-core:ComputerEquipment 2023-07-31 04151304 frs-core:ComputerEquipment 2022-08-01 2023-07-31 04151304 frs-core:ComputerEquipment 2022-07-31 04151304 frs-core:PlantMachinery 2023-07-31 04151304 frs-core:PlantMachinery 2022-08-01 2023-07-31 04151304 frs-core:PlantMachinery 2022-07-31 04151304 frs-core:ShareCapital 2023-07-31 04151304 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 04151304 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 04151304 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 04151304 frs-bus:SmallEntities 2022-08-01 2023-07-31 04151304 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 04151304 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 04151304 frs-bus:Director1 2022-08-01 2023-07-31 04151304 frs-bus:CompanySecretary1 2022-08-01 2023-07-31 04151304 frs-countries:EnglandWales 2022-08-01 2023-07-31 04151304 2021-07-31 04151304 2022-07-31 04151304 2021-08-01 2022-07-31 04151304 frs-core:CurrentFinancialInstruments 2022-07-31 04151304 frs-core:ShareCapital 2022-07-31 04151304 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 04151304
Cylock Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Mumford & Co Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04151304
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 634 845
634 845
CURRENT ASSETS
Stocks 5 2,500 20,051
Debtors 6 252 1,079
Cash at bank and in hand 7,342 17,604
10,094 38,734
Creditors: Amounts Falling Due Within One Year 7 (4,206 ) (11,090 )
NET CURRENT ASSETS (LIABILITIES) 5,888 27,644
TOTAL ASSETS LESS CURRENT LIABILITIES 6,522 28,489
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (285 ) (285 )
NET ASSETS 6,237 28,204
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 6,236 28,203
SHAREHOLDERS' FUNDS 6,237 28,204
Page 1
Page 2
For the year ending 31 July 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 John Pyndiah
Director
19/04/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cylock Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04151304 . The registered office is 36 Siddons Road, Waddon, Croydon, Surrey, CR0 4JR.
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. 
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 25% on reducing balance
Computer Equipment 25% on reducing balance
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.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
2.6. Deferred tax
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 7,865 11,524 19,389
As at 31 July 2023 7,865 11,524 19,389
Depreciation
As at 1 August 2022 7,249 11,295 18,544
Provided during the period 154 57 211
As at 31 July 2023 7,403 11,352 18,755
Net Book Value
As at 31 July 2023 462 172 634
As at 1 August 2022 616 229 845
5. Stocks
2023 2022
£ £
Stock 2,500 19,677
Work in progress - 374
2,500 20,051
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 252 1,079
252 1,079
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 367
Corporation tax - 972
Other taxes and social security 1,406 287
Other creditors 813 1,716
Accrued expenses 1,587 1,840
Director's loan account 400 5,908
4,206 11,090
Page 4
Page 5
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 285 285
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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