Acorah Software Products - Accounts Production 14.6.300 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 13490430 Mr Benjamin Egerton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13490430 2022-11-30 13490430 2023-11-30 13490430 2022-12-01 2023-11-30 13490430 frs-core:CurrentFinancialInstruments 2023-11-30 13490430 frs-core:ShareCapital 2023-11-30 13490430 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 13490430 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13490430 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 13490430 frs-bus:SmallEntities 2022-12-01 2023-11-30 13490430 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13490430 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 13490430 frs-core:UnlistedNon-exchangeTraded 2023-11-30 13490430 frs-core:UnlistedNon-exchangeTraded 2022-11-30 13490430 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 13490430 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-11-30 13490430 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 13490430 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 13490430 frs-bus:Director1 2022-12-01 2023-11-30 13490430 frs-countries:EnglandWales 2022-12-01 2023-11-30 13490430 2021-11-30 13490430 2022-11-30 13490430 2021-12-01 2022-11-30 13490430 frs-core:CurrentFinancialInstruments 2022-11-30 13490430 frs-core:ShareCapital 2022-11-30 13490430 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 13490430
CKP Investments Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Sempar Accountancy and Tax Limited
Unit 3, Riverside 2
Campbell Road
Stoke on Trent
Staffordshire
ST4 4RJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13490430
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 201 201
201 201
CURRENT ASSETS
Debtors 5 178,773 85,032
Cash at bank and in hand 2,544 41,651
181,317 126,683
Creditors: Amounts Falling Due Within One Year 6 (97,481 ) (43,230 )
NET CURRENT ASSETS (LIABILITIES) 83,836 83,453
TOTAL ASSETS LESS CURRENT LIABILITIES 84,037 83,654
NET ASSETS 84,037 83,654
CAPITAL AND RESERVES
Called up share capital 7 151 151
Profit and Loss Account 83,886 83,503
SHAREHOLDERS' FUNDS 84,037 83,654
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Page 2
For the year ending 30 November 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 Benjamin Egerton
Director
15 August 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
CKP Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13490430 . The registered office is C/O Sempar, Unit 3, Riverside 2, Campbell Road, Stoke-on-Trent , Staffordshire, ST4 4RJ.
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. 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
2.3. Fixed asset investments
Fixed asset investments are included at cost less impairment.
2.4. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements on the basis that the company and its subsidiary undertakings comprise a small group as defined by Companies Act 2006.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Investments
Unlisted
£
Cost
As at 1 December 2022 201
As at 30 November 2023 201
Provision
As at 1 December 2022 -
As at 30 November 2023 -
...CONTINUED
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Net Book Value
As at 30 November 2023 201
As at 1 December 2022 201
Investments include shares in wholly owned subsidiries, Woodson Events Limited and Woodson Cars Limited. Both companies are incorporated in England & Wales. 
5. Debtors
2023 2022
£ £
Due within one year
Director's loan account 37,623 85,032
Amounts owed by subsidiaries 141,150 -
178,773 85,032
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 -
Corporation tax 359 118
Accruals and deferred income 871 1,512
Amounts owed to subsidiaries - 7,600
Amounts owed to associates 96,250 34,000
97,481 43,230
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 151 151
8. Directors Advances, Credits and Guarantees
Included within Debtors are loans to directors of £37.623 (2022: £85,032)
The above loans are unsecured, subject to interest at a rate of 2% and repayable on demand.
Dividends paid to directors were £267,500 (2022:£92,000)
9. Related Party Transactions
Dividends received from subsidiary companies £267,500 (2022: £175,000)
Included in debtors due within one year is a balance of £141,500 (2022: Included within creditors £7,600) due to subsidiary companies. 
Included in creditors due within one year ia a balance of £96,250 (2022: £34,000) due to associated companies.
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