Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 02092330 Mr Daniel Abomnes Mr Christian Abomnes Miss Charmaine Abomnes Miss Charmaine Abomnes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02092330 2022-12-31 02092330 2023-12-31 02092330 2023-01-01 2023-12-31 02092330 frs-core:Non-currentFinancialInstruments 2023-12-31 02092330 frs-core:ComputerEquipment 2023-01-01 2023-12-31 02092330 frs-core:FurnitureFittings 2023-01-01 2023-12-31 02092330 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 02092330 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 02092330 frs-core:PlantMachinery 2023-01-01 2023-12-31 02092330 frs-core:CapitalRedemptionReserve 2023-12-31 02092330 frs-core:ShareCapital 2023-12-31 02092330 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 02092330 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 02092330 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 02092330 frs-bus:SmallEntities 2023-01-01 2023-12-31 02092330 frs-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 02092330 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 02092330 frs-bus:Director1 2023-01-01 2023-12-31 02092330 frs-bus:Director2 2023-01-01 2023-12-31 02092330 frs-bus:Director3 2023-01-01 2023-12-31 02092330 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 02092330 frs-countries:EnglandWales 2023-01-01 2023-12-31 02092330 2021-12-31 02092330 2022-12-31 02092330 2022-01-01 2022-12-31 02092330 frs-core:Non-currentFinancialInstruments 2022-12-31 02092330 frs-core:CapitalRedemptionReserve 2022-12-31 02092330 frs-core:ShareCapital 2022-12-31 02092330 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 02092330
Chrismarc Limited
ABRIDGED Financial Statements
For The Year Ended 31 December 2023
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Chrismarc Limited for the year ended 31 December 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Chrismarc Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Chrismarc Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Chrismarc Limited and state those matters that we have agreed to state to the directors of Chrismarc Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chrismarc Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Chrismarc Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Chrismarc Limited . You consider that Chrismarc Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Chrismarc Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
5 July 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Abridged Balance Sheet
Registered number: 02092330
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,338,233 4,351,258
4,338,233 4,351,258
CURRENT ASSETS
Stocks 3,650 7,500
Debtors - 48,500
Cash at bank and in hand 396,255 383,754
399,905 439,754
Creditors: Amounts Falling Due Within One Year (266,423 ) (244,438 )
NET CURRENT ASSETS (LIABILITIES) 133,482 195,316
TOTAL ASSETS LESS CURRENT LIABILITIES 4,471,715 4,546,574
Creditors: Amounts Falling Due After More Than One Year (1,794,671 ) (1,920,650 )
NET ASSETS 2,677,044 2,625,924
CAPITAL AND RESERVES
Called up share capital 5 80 80
Capital redemption reserve 20 20
Profit and Loss Account 2,676,944 2,625,824
SHAREHOLDERS' FUNDS 2,677,044 2,625,924
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For the year ending 31 December 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Daniel Abomnes
Director
5 July 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Chrismarc Limited Registered number 02092330 is a limited by shares company incorporated in England & Wales. The Registered Office is 46-54 Argyle Street, London, WC1H 8ER.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold Nil
Leasehold 10 Years straight line basis
Plant & Machinery 25% reducing balance basis
Fixtures & Fittings 20% reducing balance basis
Computer Equipment 20% reducing balance basis
2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
2.5. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 21 34
21 34
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4. Tangible Assets
Total
£
Cost
As at 1 January 2023 5,397,289
Additions 4,938
As at 31 December 2023 5,402,227
Depreciation
As at 1 January 2023 1,046,031
Provided during the period 17,963
As at 31 December 2023 1,063,994
Net Book Value
As at 31 December 2023 4,338,233
As at 1 January 2023 4,351,258
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 80 80
6. Pension Commitments
The company operates a defined contribution pension scheme for all employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,220 were due to the fund. They are included in Creditors, notts 7.
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