Acorah Software Products - Accounts Production 15.0.600 false true false 6 July 2023 31 July 2024 31 July 2024 14985174 Miss F J Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14985174 2023-07-05 14985174 2024-07-31 14985174 2023-07-06 2024-07-31 14985174 frs-core:CurrentFinancialInstruments 2024-07-31 14985174 frs-core:ComputerEquipment 2024-07-31 14985174 frs-core:ComputerEquipment 2023-07-06 2024-07-31 14985174 frs-core:ComputerEquipment 2023-07-05 14985174 frs-core:FurnitureFittings 2024-07-31 14985174 frs-core:FurnitureFittings 2023-07-06 2024-07-31 14985174 frs-core:FurnitureFittings 2023-07-05 14985174 frs-core:MotorVehicles 2024-07-31 14985174 frs-core:MotorVehicles 2023-07-06 2024-07-31 14985174 frs-core:MotorVehicles 2023-07-05 14985174 frs-core:WithinOneYear 2024-07-31 14985174 frs-core:ShareCapital 2024-07-31 14985174 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 14985174 frs-bus:PrivateLimitedCompanyLtd 2023-07-06 2024-07-31 14985174 frs-bus:FilletedAccounts 2023-07-06 2024-07-31 14985174 frs-bus:SmallEntities 2023-07-06 2024-07-31 14985174 frs-bus:AuditExempt-NoAccountantsReport 2023-07-06 2024-07-31 14985174 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-06 2024-07-31 14985174 frs-bus:Director1 2023-07-06 2024-07-31 14985174 frs-countries:EnglandWales 2023-07-06 2024-07-31
Registered number: 14985174
Content Care Services Ltd
Unaudited Financial Statements
For the Period 6 July 2023 to 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14985174
31 July 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 38,554
38,554
CURRENT ASSETS
Debtors 6 175,523
Cash at bank and in hand 171,238
346,761
Creditors: Amounts Falling Due Within One Year 7 (111,516 )
NET CURRENT ASSETS (LIABILITIES) 235,245
TOTAL ASSETS LESS CURRENT LIABILITIES 273,799
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,980 )
NET ASSETS 266,819
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account 266,818
SHAREHOLDERS' FUNDS 266,819
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For the period ending 31 July 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 her 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
Miss F J Jones
Director
5 September 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Content Care Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14985174 . The registered office is 3 Milton Avenue, Liverpool, L14 6TE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Motor vehicles 25% Reducing Balance
Fixtures and fittings 25% Reducing Balance
Computer equipment 25% Reducing Balance
2.4. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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 period was: 5
5
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4. Tangible Assets
Motor vehicles Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 6 July 2023 - - - -
Additions 11,360 39,417 628 51,405
As at 31 July 2024 11,360 39,417 628 51,405
Depreciation
As at 6 July 2023 - - - -
Provided during the period 2,840 9,854 157 12,851
As at 31 July 2024 2,840 9,854 157 12,851
Net Book Value
As at 31 July 2024 8,520 29,563 471 38,554
As at 6 July 2023 - - - -
5. Stocks
31 July 2024
£
6. Debtors
31 July 2024
£
Due within one year
Trade debtors 32,922
Other debtors 142,601
175,523
7. Creditors: Amounts Falling Due Within One Year
31 July 2024
£
Other creditors 5,055
Taxation and social security 106,461
111,516
8. Share Capital
31 July 2024
£
Allotted, Called up and fully paid 1
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9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 July 2024
£
Not later than one year 13,100
13,100
10. Related Party Transactions
The following related party transactions were undertaken during the period:
The director introduced amounts totalling £65,758 and withdrew amounts totalling £65,631. At the balance sheet date the amount payable to the director was £127.
Dividends were paid to the directors in respect of their shareholdings totalling £46,066.
The aggregate remuneration paid to key management personnel for the year was £53,333.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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