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 11038186 Mrs Michelle Irving Mrs Janine Ogden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11038186 2022-10-31 11038186 2023-10-31 11038186 2022-11-01 2023-10-31 11038186 frs-core:CurrentFinancialInstruments 2023-10-31 11038186 frs-core:ComputerEquipment 2023-10-31 11038186 frs-core:ComputerEquipment 2022-11-01 2023-10-31 11038186 frs-core:ComputerEquipment 2022-10-31 11038186 frs-core:FurnitureFittings 2023-10-31 11038186 frs-core:FurnitureFittings 2022-11-01 2023-10-31 11038186 frs-core:FurnitureFittings 2022-10-31 11038186 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 11038186 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 11038186 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 11038186 frs-core:MotorVehicles 2023-10-31 11038186 frs-core:MotorVehicles 2022-11-01 2023-10-31 11038186 frs-core:MotorVehicles 2022-10-31 11038186 frs-core:ShareCapital 2023-10-31 11038186 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 11038186 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11038186 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 11038186 frs-bus:SmallEntities 2022-11-01 2023-10-31 11038186 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 11038186 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 11038186 frs-bus:Director1 2022-11-01 2023-10-31 11038186 frs-bus:Director1 2022-10-31 11038186 frs-bus:Director1 2023-10-31 11038186 frs-bus:Director2 2022-11-01 2023-10-31 11038186 frs-countries:EnglandWales 2022-11-01 2023-10-31 11038186 2021-10-31 11038186 2022-10-31 11038186 2021-11-01 2022-10-31 11038186 frs-core:CurrentFinancialInstruments 2022-10-31 11038186 frs-core:ShareCapital 2022-10-31 11038186 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 11038186 frs-core:CurrentFinancialInstruments 2 2022-10-31
Registered number: 11038186
Cheshire Image Clinic (Enhancements) Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
TaxAssist Accountants
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 11038186
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,363 10,293
6,363 10,293
CURRENT ASSETS
Debtors 5 78,189 456
Cash at bank and in hand 39,007 36,120
117,196 36,576
Creditors: Amounts Falling Due Within One Year 6 (45,916 ) (43,967 )
NET CURRENT ASSETS (LIABILITIES) 71,280 (7,391 )
TOTAL ASSETS LESS CURRENT LIABILITIES 77,643 2,902
NET ASSETS 77,643 2,902
CAPITAL AND RESERVES
Called up share capital 7 2 -
Income Statement 77,641 2,902
SHAREHOLDERS' FUNDS 77,643 2,902
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 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 Income Statement.
On behalf of the board
Mrs Michelle Irving
Director
27/06/2024
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
Cheshire Image Clinic (Enhancements) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11038186 . The registered office is 38 Station Road, Ellesmere Port, CH65 4BQ.
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.
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:
Leasehold SLM
Motor Vehicles 15% RBM
Fixtures & Fittings 25% SLM
Computer Equipment 33% SLM
2.4. 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.
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: 2 (2022: NIL)
2 -
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2022 7,127 2,083 9,481 1,104 19,795
As at 31 October 2023 7,127 2,083 9,481 1,104 19,795
...CONTINUED
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Depreciation
As at 1 November 2022 4,076 980 3,535 911 9,502
Provided during the period 1,526 166 2,045 193 3,930
As at 31 October 2023 5,602 1,146 5,580 1,104 13,432
Net Book Value
As at 31 October 2023 1,525 937 3,901 - 6,363
As at 1 November 2022 3,051 1,103 5,946 193 10,293
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income - 454
Other debtors - 2
Other taxes and social security 2,243 -
Directors' loan accounts 75,946 -
78,189 456
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 6,908
Corporation tax 35,939 14,291
VAT 7,719 8,487
Pension - 103
Accruals and deferred income 2,258 4,525
Directors' loan accounts - 9,653
45,916 43,967
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 -
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Mrs Michelle Irving (9,653 ) 93,433 (7,834 ) - 75,946
The above loan is unsecured, interest free and repayable on demand.
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