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 NI073867 Mr Henry Diamond Miss Christina Diamond Mr Harry Diamond iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI073867 2022-11-30 NI073867 2023-11-30 NI073867 2022-12-01 2023-11-30 NI073867 frs-core:Non-currentFinancialInstruments 2023-11-30 NI073867 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 NI073867 frs-core:OtherReservesSubtotal 2023-11-30 NI073867 frs-core:ShareCapital 2023-11-30 NI073867 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 NI073867 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 NI073867 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 NI073867 frs-bus:SmallEntities 2022-12-01 2023-11-30 NI073867 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 NI073867 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 NI073867 frs-bus:Director1 2022-12-01 2023-11-30 NI073867 frs-bus:Director2 2022-12-01 2023-11-30 NI073867 frs-bus:Director3 2022-12-01 2023-11-30 NI073867 frs-countries:NorthernIreland 2022-12-01 2023-11-30 NI073867 2021-11-30 NI073867 2022-11-30 NI073867 2021-12-01 2022-11-30 NI073867 frs-core:Non-currentFinancialInstruments 2022-11-30 NI073867 frs-core:OtherReservesSubtotal 2022-11-30 NI073867 frs-core:ShareCapital 2022-11-30 NI073867 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: NI073867
C.H.A. Properties Belfast Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Mooney Matthews Limited
Chartered Accountants & Registered Auditors
34-36 Alfred Street
Belfast
BT2 8EP
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: NI073867
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,506 29,772
25,506 29,772
CURRENT ASSETS
Debtors 428,818 404,818
Cash at bank and in hand 2,592 9,969
431,410 414,787
Creditors: Amounts Falling Due Within One Year (176,253 ) (155,927 )
NET CURRENT ASSETS (LIABILITIES) 255,157 258,860
TOTAL ASSETS LESS CURRENT LIABILITIES 280,663 288,632
Creditors: Amounts Falling Due After More Than One Year (11,601 ) (13,835 )
NET ASSETS 269,062 274,797
CAPITAL AND RESERVES
Called up share capital 5 100 100
Other reserves 179,900 179,900
Profit and Loss Account 89,062 94,797
SHAREHOLDERS' FUNDS 269,062 274,797
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 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 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Henry Diamond
Director
31/05/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
C.H.A. Properties Belfast Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI073867 . The registered office is 3a Carnmoney Road, Newtownabbey, County Antrim, BT36 6HL.
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 and from the rendering of services. 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.
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.
2.3. 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:
Freehold 5% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 December 2022 85,320
As at 30 November 2023 85,320
Depreciation
As at 1 December 2022 55,548
Provided during the period 4,266
As at 30 November 2023 59,814
Net Book Value
As at 30 November 2023 25,506
As at 1 December 2022 29,772
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 3