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Registered number: 07435478
C H CARPENTRY & JOINERY LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 07435478
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,253 47,690
40,253 47,690
CURRENT ASSETS
Debtors 5 58,253 74,415
Cash at bank and in hand 55,752 54,485
114,005 128,900
Creditors: Amounts Falling Due Within One Year (23,729 ) (27,853 )
NET CURRENT ASSETS (LIABILITIES) 90,276 101,047
TOTAL ASSETS LESS CURRENT LIABILITIES 130,529 148,737
Creditors: Amounts Falling Due After More Than One Year (105,002 ) (120,041 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,648 ) -
NET ASSETS 17,879 28,696
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 17,779 28,596
SHAREHOLDERS' FUNDS 17,879 28,696
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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.
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 Catalin Haisan
Director
12/07/2024
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
C H CARPENTRY & JOINERY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07435478 . The registered office is 55 Mount Park Road, Pinner, Middlesex, HA5 2JS.
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. The financial statements are prepared in sterling, which is the functional
currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has
adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to
adopt the going concern basis of accounting in preparing the financial statements
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 rendering of services. 
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.
2.4. 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:
Plant & Machinery 33.33% p.a. on straight line basis
Motor Vehicles 15% p.a. on reducing balance method
2.5. 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.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Director 1 1
2 2
4. Tangible Assets
Total
£
Cost
As at 1 December 2022 70,148
As at 30 November 2023 70,148
Depreciation
As at 1 December 2022 22,458
Provided during the period 7,437
As at 30 November 2023 29,895
Net Book Value
As at 30 November 2023 40,253
As at 1 December 2022 47,690
5. Debtors
2023 2022
£ £
Due after more than one year
Other debtors 19,184 24,184
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4