Acorah Software Products - Accounts Production 15.0.500 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 06209168 Mrs Catherine Michelle Andrew Mr Gary Andrew iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06209168 2023-04-30 06209168 2024-04-30 06209168 2023-05-01 2024-04-30 06209168 frs-core:CurrentFinancialInstruments 2024-04-30 06209168 frs-core:ComputerEquipment 2024-04-30 06209168 frs-core:ComputerEquipment 2023-05-01 2024-04-30 06209168 frs-core:ComputerEquipment 2023-04-30 06209168 frs-core:FurnitureFittings 2023-05-01 2024-04-30 06209168 frs-core:MotorVehicles 2024-04-30 06209168 frs-core:MotorVehicles 2023-05-01 2024-04-30 06209168 frs-core:MotorVehicles 2023-04-30 06209168 frs-core:PlantMachinery 2024-04-30 06209168 frs-core:PlantMachinery 2023-05-01 2024-04-30 06209168 frs-core:PlantMachinery 2023-04-30 06209168 frs-core:ShareCapital 2024-04-30 06209168 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 06209168 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 06209168 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 06209168 frs-bus:SmallEntities 2023-05-01 2024-04-30 06209168 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 06209168 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 06209168 frs-bus:Director1 2023-05-01 2024-04-30 06209168 frs-bus:Director1 2023-04-30 06209168 frs-bus:Director1 2024-04-30 06209168 frs-bus:Director2 2023-05-01 2024-04-30 06209168 frs-bus:Director2 2023-04-30 06209168 frs-bus:Director2 2024-04-30 06209168 frs-countries:EnglandWales 2023-05-01 2024-04-30 06209168 2022-04-30 06209168 2023-04-30 06209168 2022-05-01 2023-04-30 06209168 frs-core:CurrentFinancialInstruments 2023-04-30 06209168 frs-core:ShareCapital 2023-04-30 06209168 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 06209168
CD Diamond Clean Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06209168
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,127 16,169
12,127 16,169
CURRENT ASSETS
Stocks 5 - 10,745
Debtors 6 19,123 21,432
Cash at bank and in hand - 25,125
19,123 57,302
Creditors: Amounts Falling Due Within One Year 7 (1,620 ) (11,546 )
NET CURRENT ASSETS (LIABILITIES) 17,503 45,756
TOTAL ASSETS LESS CURRENT LIABILITIES 29,630 61,925
NET ASSETS 29,630 61,925
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 28,630 60,925
SHAREHOLDERS' FUNDS 29,630 61,925
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Page 2
For the year ending 30 April 2024 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 Profit and Loss Account.
On behalf of the board
Mr Gary Andrew
Director
26th July 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
CD Diamond Clean Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06209168 . The registered office is Willow Green Cottage, Langarth, Truro, TR4 9AL.
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% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% 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.
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 Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 35,164 8,495 1,853 45,512
As at 30 April 2024 35,164 8,495 1,853 45,512
Depreciation
As at 1 May 2023 20,099 7,362 1,882 29,343
Provided during the period 3,154 283 605 4,042
As at 30 April 2024 23,253 7,645 2,487 33,385
...CONTINUED
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Net Book Value
As at 30 April 2024 11,911 850 (634 ) 12,127
As at 1 May 2023 15,065 1,133 (29 ) 16,169
5. Stocks
2024 2023
£ £
Stock - 10,745
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 13,731
Other debtors 19,123 7,701
19,123 21,432
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 8,782
Other creditors 1,620 2,764
1,620 11,546
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mrs Catherine Andrew - 9,561 - - -
Mr Gary Andrew - 9,562 - - -
The above loan is unsecured, interest free and repayable on demand. The loan was cleared after the year end by way of a transfer of funds from an associated company.
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