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 03247438 Mr Alan Scott Ms Helen Mason true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03247438 2023-06-30 03247438 2024-06-30 03247438 2023-07-01 2024-06-30 03247438 frs-core:CurrentFinancialInstruments 2024-06-30 03247438 frs-core:Non-currentFinancialInstruments 2024-06-30 03247438 frs-core:FurnitureFittings 2024-06-30 03247438 frs-core:FurnitureFittings 2023-07-01 2024-06-30 03247438 frs-core:FurnitureFittings 2023-06-30 03247438 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 03247438 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 03247438 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 03247438 frs-core:MotorVehicles 2024-06-30 03247438 frs-core:MotorVehicles 2023-07-01 2024-06-30 03247438 frs-core:MotorVehicles 2023-06-30 03247438 frs-core:PlantMachinery 2023-07-01 2024-06-30 03247438 frs-core:ShareCapital 2024-06-30 03247438 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 03247438 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 03247438 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 03247438 frs-bus:SmallEntities 2023-07-01 2024-06-30 03247438 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 03247438 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 03247438 1 2023-07-01 2024-06-30 03247438 frs-bus:Director1 2023-07-01 2024-06-30 03247438 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 03247438 frs-countries:EnglandWales 2023-07-01 2024-06-30 03247438 2022-06-30 03247438 2023-06-30 03247438 2022-07-01 2023-06-30 03247438 frs-core:CurrentFinancialInstruments 2023-06-30 03247438 frs-core:Non-currentFinancialInstruments 2023-06-30 03247438 frs-core:ShareCapital 2023-06-30 03247438 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 03247438
Complete Ecology Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03247438
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 12,220 16,293
12,220 16,293
CURRENT ASSETS
Debtors 4 10,506 28,991
Cash at bank and in hand 18,189 7,114
28,695 36,105
Creditors: Amounts Falling Due Within One Year 5 (18,635 ) (16,427 )
NET CURRENT ASSETS (LIABILITIES) 10,060 19,678
TOTAL ASSETS LESS CURRENT LIABILITIES 22,280 35,971
Creditors: Amounts Falling Due After More Than One Year 6 (13,729 ) (18,648 )
NET ASSETS 8,551 17,323
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 8,451 17,223
SHAREHOLDERS' FUNDS 8,551 17,323
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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 Alan Scott
Director
3rd September 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 25% reducing balance method
Plant & Machinery 25% reducing balance method
Motor Vehicles 25% reducing balance method
Fixtures & Fittings 25% reducing balance method
1.4. 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 year 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 asset reflects 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. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 7)
7 7
3. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2023 1,816 19,644 62,159 83,619
As at 30 June 2024 1,816 19,644 62,159 83,619
...CONTINUED
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Page 4
Depreciation
As at 1 July 2023 1,810 10,479 55,037 67,326
Provided during the period 2 2,291 1,780 4,073
As at 30 June 2024 1,812 12,770 56,817 71,399
Net Book Value
As at 30 June 2024 4 6,874 5,342 12,220
As at 1 July 2023 6 9,165 7,122 16,293
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 840 18,540
Prepayments and accrued income 7,601 8,397
Other taxes and social security 2,065 2,054
10,506 28,991
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 265 354
Corporation tax 4,594 6,462
VAT 7,908 5,342
Accruals and deferred income 2,939 2,814
Director's loan account 2,929 1,455
18,635 16,427
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,729 18,648
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 25,000 35,000
9. Ultimate Controlling Party
The company's ultimate controlling party are Alan Scott (99%) and Helen Mason (1%) by virtue of their ownership of 100% of the issued share capital in the company.
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