Acorah Software Products - Accounts Production 15.0.600 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 08903444 Mr Nigel Kennison-cook iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08903444 2023-06-30 08903444 2024-06-30 08903444 2023-07-01 2024-06-30 08903444 frs-core:CurrentFinancialInstruments 2024-06-30 08903444 frs-core:Non-currentFinancialInstruments 2024-06-30 08903444 frs-core:ComputerEquipment 2024-06-30 08903444 frs-core:ComputerEquipment 2023-07-01 2024-06-30 08903444 frs-core:ComputerEquipment 2023-06-30 08903444 frs-core:ShareCapital 2024-06-30 08903444 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 08903444 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 08903444 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 08903444 frs-bus:SmallEntities 2023-07-01 2024-06-30 08903444 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 08903444 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 08903444 frs-bus:Director1 2023-07-01 2024-06-30 08903444 frs-bus:Director1 2023-06-30 08903444 frs-bus:Director1 2024-06-30 08903444 frs-countries:EnglandWales 2023-07-01 2024-06-30 08903444 2022-06-30 08903444 2023-06-30 08903444 2022-07-01 2023-06-30 08903444 frs-core:CurrentFinancialInstruments 2023-06-30 08903444 frs-core:Non-currentFinancialInstruments 2023-06-30 08903444 frs-core:ShareCapital 2023-06-30 08903444 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 08903444
Nckc Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Templeman Financial Limited t/a MyFD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08903444
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 20,684 21,329
Cash at bank and in hand 177 1,722
20,861 23,051
Creditors: Amounts Falling Due Within One Year 6 2,172 282
NET CURRENT ASSETS (LIABILITIES) 23,033 23,333
TOTAL ASSETS LESS CURRENT LIABILITIES 23,033 23,333
Creditors: Amounts Falling Due After More Than One Year 7 (25,296 ) (25,474 )
NET LIABILITIES (2,263 ) (2,141 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (2,265 ) (2,143 )
SHAREHOLDERS' FUNDS (2,263) (2,141)
Page 1
Page 2
For the year ending 30 June 2024 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.
On behalf of the board
Mr Nigel Kennison-cook
Director
10/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nckc Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08903444 . The registered office is Mays Platt, Clinton Way, Fairlight , East Sussex, TN35 4DL.
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. 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:
Computer Equipment Straight Line Method @ 33% and 50% cost
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2023 3,595
Disposals (3,595 )
Depreciation
As at 1 July 2023 3,595
Disposals (3,595 )
As at 30 June 2024 -
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 -
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 6,873 7,855
VAT 84 45
Director's loan account 13,727 13,429
20,684 21,329
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 180 2
Corporation tax (2,352 ) (284 )
(2,172 ) (282 )
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 25,296 25,474
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Nigel Kennison-cook 12,929 481 - - 13,410
The above loan is unsecured, interest charged at HMRC approved rates and repayable on demand.
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