Acorah Software Products - Accounts Production 15.0.600 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 07478197 Mrs Elzbieta Harrington Mr Christopher Harrington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07478197 2022-12-31 07478197 2023-12-31 07478197 2023-01-01 2023-12-31 07478197 frs-core:CurrentFinancialInstruments 2023-12-31 07478197 frs-core:ComputerEquipment 2023-12-31 07478197 frs-core:ComputerEquipment 2023-01-01 2023-12-31 07478197 frs-core:ComputerEquipment 2022-12-31 07478197 frs-core:FurnitureFittings 2023-12-31 07478197 frs-core:FurnitureFittings 2023-01-01 2023-12-31 07478197 frs-core:FurnitureFittings 2022-12-31 07478197 frs-core:MotorVehicles 2023-12-31 07478197 frs-core:MotorVehicles 2023-01-01 2023-12-31 07478197 frs-core:MotorVehicles 2022-12-31 07478197 frs-core:ShareCapital 2023-12-31 07478197 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 07478197 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07478197 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 07478197 frs-bus:SmallEntities 2023-01-01 2023-12-31 07478197 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 07478197 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07478197 frs-bus:Director1 2023-01-01 2023-12-31 07478197 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 07478197 frs-countries:EnglandWales 2023-01-01 2023-12-31 07478197 2021-12-31 07478197 2022-12-31 07478197 2022-01-01 2022-12-31 07478197 frs-core:CurrentFinancialInstruments 2022-12-31 07478197 frs-core:ShareCapital 2022-12-31 07478197 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 07478197
Ela's Cleaning And Ironing Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Abacus Accountancy & Payroll Services Limited
FMAAT
Global House
1 Ashley Avenue
Epsom
Surrey
KT18 5AD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07478197
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 31,352 36,952
Cash at bank and in hand 58,642 38,348
89,994 75,300
Creditors: Amounts Falling Due Within One Year 6 (105,629 ) (93,062 )
NET CURRENT ASSETS (LIABILITIES) (15,635 ) (17,762 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,635 ) (17,762 )
NET LIABILITIES (15,635 ) (17,762 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (15,636 ) (17,763 )
SHAREHOLDERS' FUNDS (15,635) (17,762)
For the year ending 31 December 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 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
Mrs Elzbieta Harrington
Director
6 September 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Ela's Cleaning And Ironing Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07478197 . The registered office is 13 Mill View Gardens, Shirley, Croydon, Surrey, CR0 5HW.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 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.
2.4. 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:
Motor Vehicles 20% Straight Line
Fixtures & Fittings 33.33% Straight Line
Computer Equipment 33.33% Straight Line
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 3
Sales, marketing and distribution 6 7
9 10
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 11,418 456 3,104 14,978
As at 31 December 2023 11,418 456 3,104 14,978
Depreciation
As at 1 January 2023 11,418 456 3,104 14,978
As at 31 December 2023 11,418 456 3,104 14,978
Net Book Value
As at 31 December 2023 - - - -
As at 1 January 2023 - - - -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 12,112 13,940
Prepayments and accrued income 19,240 23,012
31,352 36,952
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 917 706
Other taxes and social security 1,616 1,383
VAT 17,917 14,385
Net wages 9,766 9,017
Accruals and deferred income 2,900 3,480
Director's loan account 72,513 64,091
105,629 93,062
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
At year end, the company owed £72,513 (2022 - £64,091) to the Director. There are no conditions attached or interest charged on this debt, which is repayable on demand.
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