Acorah Software Products - Accounts Production 14.5.601 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 04636524 Mr Clifford Chattington Mrs Denyse Chattington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04636524 2023-01-31 04636524 2024-01-31 04636524 2023-02-01 2024-01-31 04636524 frs-core:CurrentFinancialInstruments 2024-01-31 04636524 frs-core:ComputerEquipment 2024-01-31 04636524 frs-core:ComputerEquipment 2023-02-01 2024-01-31 04636524 frs-core:ComputerEquipment 2023-01-31 04636524 frs-core:FurnitureFittings 2024-01-31 04636524 frs-core:FurnitureFittings 2023-02-01 2024-01-31 04636524 frs-core:FurnitureFittings 2023-01-31 04636524 frs-core:MotorVehicles 2024-01-31 04636524 frs-core:MotorVehicles 2023-02-01 2024-01-31 04636524 frs-core:MotorVehicles 2023-01-31 04636524 frs-core:PlantMachinery 2024-01-31 04636524 frs-core:PlantMachinery 2023-02-01 2024-01-31 04636524 frs-core:PlantMachinery 2023-01-31 04636524 frs-core:ShareCapital 2024-01-31 04636524 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 04636524 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 04636524 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 04636524 frs-bus:SmallEntities 2023-02-01 2024-01-31 04636524 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 04636524 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 04636524 frs-bus:Director1 2023-02-01 2024-01-31 04636524 frs-bus:CompanySecretary1 2023-02-01 2024-01-31 04636524 frs-countries:EnglandWales 2023-02-01 2024-01-31 04636524 2022-01-31 04636524 2023-01-31 04636524 2022-02-01 2023-01-31 04636524 frs-core:CurrentFinancialInstruments 2023-01-31 04636524 frs-core:ShareCapital 2023-01-31 04636524 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 04636524
CDLG Building & Decorating Services Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04636524
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,539 8,869
7,539 8,869
CURRENT ASSETS
Stocks 5 - 5,000
Debtors 6 1,840 6,525
Cash at bank and in hand 12,744 9,895
14,584 21,420
Creditors: Amounts Falling Due Within One Year 7 (112,842 ) (104,358 )
NET CURRENT ASSETS (LIABILITIES) (98,258 ) (82,938 )
TOTAL ASSETS LESS CURRENT LIABILITIES (90,719 ) (74,069 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,432 ) (1,685 )
NET LIABILITIES (92,151 ) (75,754 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (92,152 ) (75,755 )
SHAREHOLDERS' FUNDS (92,151) (75,754)
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For the year ending 31 January 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 Clifford Chattington
Director
24/04/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CDLG Building & Decorating Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04636524 . 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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% 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
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2023 2,994 13,000 1,000 2,284 19,278
As at 31 January 2024 2,994 13,000 1,000 2,284 19,278
Depreciation
As at 1 February 2023 2,137 5,201 961 2,110 10,409
Provided during the period 128 1,170 6 26 1,330
As at 31 January 2024 2,265 6,371 967 2,136 11,739
Net Book Value
As at 31 January 2024 729 6,629 33 148 7,539
As at 1 February 2023 857 7,799 39 174 8,869
5. Stocks
2024 2023
£ £
Work in progress - 5,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,826 6,525
Other debtors 14 -
1,840 6,525
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1,776
Other taxes and social security 1,062 986
VAT 1,136 2,203
Other creditors - 129
Director's loan account 110,644 99,264
112,842 104,358
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr Clifford Chattington totalling £110,644 (2023 - £99,264 Creditor), no interest is to be charged.
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