Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 11078501 Mr Sander Vande Heuvel-Berkers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11078501 2022-11-30 11078501 2023-11-30 11078501 2022-12-01 2023-11-30 11078501 frs-core:PlantMachinery 2022-12-01 2023-11-30 11078501 frs-core:ShareCapital 2023-11-30 11078501 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11078501 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 11078501 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 11078501 frs-bus:SmallEntities 2022-12-01 2023-11-30 11078501 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 11078501 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 11078501 frs-bus:Director1 2022-12-01 2023-11-30 11078501 frs-countries:EnglandWales 2022-12-01 2023-11-30 11078501 2021-11-30 11078501 2022-11-30 11078501 2021-12-01 2022-11-30 11078501 frs-core:ShareCapital 2022-11-30 11078501 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 11078501
CPUK Trading Ltd
ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Know Tax Accountants
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 11078501
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 162
- 162
CURRENT ASSETS
Stocks 9,250 14,500
Debtors 3,502 3,774
Cash at bank and in hand 3,888 6,435
16,640 24,709
Creditors: Amounts Falling Due Within One Year (30,059 ) (24,519 )
NET CURRENT ASSETS (LIABILITIES) (13,419 ) 190
TOTAL ASSETS LESS CURRENT LIABILITIES (13,419 ) 352
NET (LIABILITIES)/ASSETS (13,419 ) 352
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (13,519 ) 252
SHAREHOLDERS' FUNDS (13,419) 352
Page 1
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Sander Vande Heuvel-Berkers
Director
25/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
CPUK Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11078501 . The registered office is Unit 20 Space At Hoo Farm, Hoo Farm Industrial Estate, Edwin Avenue, Kidderminster, DY11 7SZ.
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. 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.
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 25% Straight Line
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:
2023 2022
Office and administration 3 2
3 2
4. Tangible Assets
Total
£
Cost
As at 1 December 2022 650
As at 30 November 2023 650
Depreciation
As at 1 December 2022 488
Provided during the period 162
As at 30 November 2023 650
Net Book Value
As at 30 November 2023 -
As at 1 December 2022 162
Page 3
Page 4
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4