Acorah Software Products - Accounts Production 15.0.500 false true 31 March 2023 28 July 2022 false 1 April 2023 31 March 2024 31 March 2024 14261503 Mrs Nicola Andrews Miss Zoe Andrews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14261503 2023-03-31 14261503 2024-03-31 14261503 2023-04-01 2024-03-31 14261503 frs-core:CurrentFinancialInstruments 2024-03-31 14261503 frs-core:PlantMachinery 2024-03-31 14261503 frs-core:PlantMachinery 2023-04-01 2024-03-31 14261503 frs-core:PlantMachinery 2023-03-31 14261503 frs-core:ShareCapital 2024-03-31 14261503 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 14261503 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 14261503 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 14261503 frs-bus:SmallEntities 2023-04-01 2024-03-31 14261503 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 14261503 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 14261503 frs-bus:Director1 2023-04-01 2024-03-31 14261503 frs-bus:Director2 2023-04-01 2024-03-31 14261503 frs-countries:EnglandWales 2023-04-01 2024-03-31 14261503 2022-07-27 14261503 2023-03-31 14261503 2022-07-28 2023-03-31 14261503 frs-core:CurrentFinancialInstruments 2023-03-31 14261503 frs-core:ShareCapital 2023-03-31 14261503 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 14261503
The Ceramic Garden Ltd
Financial Statements
For The Year Ended 31 March 2024
C.T. Accountants
63b Brighton Road
South Croydon
Surrey
CR2 6EE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14261503
31 March 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,138 20,113
18,138 20,113
CURRENT ASSETS
Stocks 5 297 785
Debtors 6 1,310 364
Cash at bank and in hand 28,413 7,509
30,020 8,658
Creditors: Amounts Falling Due Within One Year 7 (32,140 ) (27,590 )
NET CURRENT ASSETS (LIABILITIES) (2,120 ) (18,932 )
TOTAL ASSETS LESS CURRENT LIABILITIES 16,018 1,181
NET ASSETS 16,018 1,181
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 15,918 1,081
SHAREHOLDERS' FUNDS 16,018 1,181
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 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
Mrs Nicola Andrews
Director
Miss Zoe Andrews
Director
23rd 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
The Ceramic Garden Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14261503 . The registered office is 95 Woodmansterne Road, Carshalton, SM5 4JW.
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
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
£
Cost
As at 1 April 2023 21,692
Additions 1,106
As at 31 March 2024 22,798
Depreciation
As at 1 April 2023 1,579
Provided during the period 3,081
As at 31 March 2024 4,660
Net Book Value
As at 31 March 2024 18,138
As at 1 April 2023 20,113
Page 3
Page 4
5. Stocks
31 March 2024 31 March 2023
£ £
Stock 297 785
6. Debtors
31 March 2024 31 March 2023
£ £
Due within one year
Trade debtors 1,253 341
Prepayments and accrued income 57 23
1,310 364
7. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 March 2023
£ £
Trade creditors 1,781 (245 )
Other taxes and social security 827 -
Accruals and deferred income 2,050 1,290
Directors' loan accounts 27,482 26,545
32,140 27,590
8. Share Capital
31 March 2024 31 March 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4