Acorah Software Products - Accounts Production 15.0.600 false true true 30 November 2022 1 December 2021 true No description of principal activity 1 December 2022 30 November 2023 30 November 2023 13049392 Claire Stocks Nick Dixon Abigail Paton Debbie Witton Emma Hope Tobias Osborne Farooq Kwawar Ben Wilkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13049392 2022-11-30 13049392 2023-11-30 13049392 2022-12-01 2023-11-30 13049392 frs-core:CurrentFinancialInstruments 2023-11-30 13049392 frs-core:Non-currentFinancialInstruments 2023-11-30 13049392 frs-core:MotorVehicles 2023-11-30 13049392 frs-core:MotorVehicles 2022-12-01 2023-11-30 13049392 frs-core:MotorVehicles 2022-11-30 13049392 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 13049392 frs-bus:CompanyLimitedByGuarantee 2022-12-01 2023-11-30 13049392 frs-bus:FullAccounts 2022-12-01 2023-11-30 13049392 frs-bus:SmallEntities 2022-12-01 2023-11-30 13049392 frs-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 13049392 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 13049392 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-12-01 2023-11-30 13049392 frs-bus:Director1 2022-12-01 2023-11-30 13049392 frs-bus:Director1 2023-11-30 13049392 frs-bus:Director2 2022-12-01 2023-11-30 13049392 frs-bus:Director3 2022-12-01 2023-11-30 13049392 frs-bus:Director4 2022-12-01 2023-11-30 13049392 frs-bus:Director5 2022-12-01 2023-11-30 13049392 frs-bus:Director6 2022-12-01 2023-11-30 13049392 frs-bus:Director6 2023-11-30 13049392 frs-bus:Director7 2022-12-01 2023-11-30 13049392 frs-bus:Director7 2023-11-30 13049392 frs-bus:Director8 2022-12-01 2023-11-30 13049392 frs-bus:Director8 2023-11-30 13049392 frs-bus:Director9 2022-12-01 2023-11-30 13049392 frs-bus:Director9 2023-11-30 13049392 frs-countries:EnglandWales 2022-12-01 2023-11-30 13049392 2021-11-30 13049392 2022-11-30 13049392 2021-12-01 2022-11-30 13049392 frs-core:CurrentFinancialInstruments 2022-11-30 13049392 frs-core:Non-currentFinancialInstruments 2022-11-30 13049392 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 13049392
Chorlton Bike Deliveries Ltd
Directors' Report and
Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Company Information 1
Directors' Report 2—3
Accountant's Report 4
Income and Expenditure Account 5
Balance Sheet 6—7
Notes to the Financial Statements 8—11
Page 1
Company Information
Directors Claire Stocks
Nick Dixon
Abigail Paton
Debbie Witton
Emma Hope
Tobias Osborne
Farooq Kwawar
Ben Wilkins
Company Number 13049392
Registered Office 5 Salisbury Road
Chorlton
Manchester
M21 0SJ
Accountants Third Sector Accountancy Limited
Chartered Accountants and Registered Auditors
Holyoake House
Hanover Street
Manchester
M60 0AS
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Directors' Report
The directors present their report and the financial statements for the year ended 30 November 2023.
Directors
The directors who held office during the year were as follows:
Claire Stocks
Nick Dixon
Glynis Francis Resigned 06/06/2023
Abigail Paton
Debbie Witton
Emma Hope Appointed 27/06/2023
Tobias Osborne Appointed 27/06/2023
Farooq Kwawar Appointed 27/06/2023
Ben Wilkins Appointed 27/06/2023
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Ben Wilkins
Director
27/08/2024
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Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Chorlton Bike Deliveries Ltd for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Chorlton Bike Deliveries Ltd for the year ended 30 November 2023 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Chorlton Bike Deliveries Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Chorlton Bike Deliveries Ltd and state those matters that we have agreed to state to the directors of Chorlton Bike Deliveries Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chorlton Bike Deliveries Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Chorlton Bike Deliveries Ltd 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 Chorlton Bike Deliveries Ltd . You consider that Chorlton Bike Deliveries Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Chorlton Bike Deliveries Ltd . 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
28/08/2024
Third Sector Accountancy Limited
Chartered Accountants and Registered Auditors
Holyoake House
Hanover Street
Manchester
M60 0AS
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Income and Expenditure Account
2023 2022
Notes £ £
TURNOVER 85,294 55,259
Cost of sales (47,843 ) (25,808 )
GROSS SURPLUS 37,451 29,451
Administrative expenses (36,327 ) (31,642 )
Other operating income 8,943 4,349
OPERATING SURPLUS AND SURPLUS BEFORE TAXATION 10,067 2,158
Tax on Surplus (293 ) -
SURPLUS AFTER TAXATION BEING SURPLUS FOR THE FINANCIAL YEAR 9,774 2,158
The notes on pages 8 to 11 form part of these financial statements.
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Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,757 17,250
17,757 17,250
CURRENT ASSETS
Debtors 5 6,465 1,026
Cash at bank and in hand 17,579 17,353
24,044 18,379
Creditors: Amounts Falling Due Within One Year 6 (10,815 ) (11,724 )
NET CURRENT ASSETS (LIABILITIES) 13,229 6,655
TOTAL ASSETS LESS CURRENT LIABILITIES 30,986 23,905
Creditors: Amounts Falling Due After More Than One Year 7 (5,018 ) (7,711 )
NET ASSETS 25,968 16,194
Income and Expenditure Account 25,968 16,194
MEMBERS' FUNDS 25,968 16,194
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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 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Ben Wilkins
Director
27/08/2024
The notes on pages 8 to 11 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Chorlton Bike Deliveries Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 13049392 . The registered office is 5 Salisbury Road, Chorlton, Manchester, M21 0SJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The company is a public benefit entity as defined by FRS102.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Bike Delivery Fleet 20% straight line
If there is an indication that there has been a significant change in depreciation rate, useful life
or residual value of tangible assets, the depreciation is revised prospectively to reflect the new
estimates.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable surplus for the period. Taxable surplus differs from surplus 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.
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2.6. Government Grant
The company has chosen to use the option in Section 24 of FRS102 to use the accruals method for accounting for government grants.
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
2.7. Non government grants & donations
The directors have complied with accounting standards and applicable legislation to the extent necessary to give a true and fair view. 
According to Section PBE34.67 of FRS102, it is not permitted for a public benefit entity to use the accruals model for a non-government grant or donation. The underlying substance of the non-government grants and donations received in the period is the same as the government grants, and so the company has chosen to override PBE34.67 in order to show a true and fair view, and account for the non-government grant on the accruals basis, on the same basis as government grants as described in the accounting policy note above. 
During the period the company have not received any non-government grants and donations in relation to the purchase of a capital asset. The grants and donations have been recognised on the accruals basis as per the accounting policy note for government grants and as such have deferred income of £4,528 (2022: £5,822)  so it is recognised over the expected useful life of the asset.
2.8. Donations in Kind
Under PBE 34.72 donations of services that can be reasonably quantified will result in recognition of income and an equivalent expense, measured at the fair value to the entity. In 2023 the entity received the benefit of donated commercial and storage space at a peppercorn rent of £1. The entity has recognised a donated service of £7,500 in the accounts this year and an equivalent expense.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
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4. Tangible Assets
Bike Delivery Fleet
£
Cost
As at 1 December 2022 22,394
Additions 4,986
As at 30 November 2023 27,380
Depreciation
As at 1 December 2022 5,144
Provided during the period 4,479
As at 30 November 2023 9,623
Net Book Value
As at 30 November 2023 17,757
As at 1 December 2022 17,250
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,501 453
Prepayments and accrued income 513 573
Other taxes and social security 451 -
6,465 1,026
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other loans 1,000 2,000
Corporation tax 312 19
Other taxes and social security - 120
Accruals and deferred income 5,297 4,879
Directors' loan accounts 4,206 4,706
10,815 11,724
Included within accruals and deferred income is an amount of £2,694  (2022: £2,694) in respect of capital grants deferred.
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Accruals and deferred income 5,018 7,711
Included within accruals and deferred income is an amount of £5,018 (2022: £7,711) in respect of capital grants deferred.
8. Related Party Transactions
Glynis FrancisMemberAs at 30 November 2023, Glynis Francis was owed £3,317 (2022: £3,817) from the company in the form of a director loan. The Loan is unsecured, interest free and repayable on demand.

Glynis Francis

Member

As at 30 November 2023, Glynis Francis was owed £3,317 (2022: £3,817) from the company in the form of a director loan. The Loan is unsecured, interest free and repayable on demand.

Debbie WittonDirector & MemberAs at 30 November 2023, Debbie Witton was owed £889 (2022: £889) from the company in the form of a director loan. The Loan is unsecured, interest free and repayable on demand.

Debbie Witton

Director & Member

As at 30 November 2023, Debbie Witton was owed £889 (2022: £889) from the company in the form of a director loan. The Loan is unsecured, interest free and repayable on demand.

There were no further transactions with related parties during the financial year that require
disclosure per FRS102 para 1AC.35.
9. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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