Acorah Software Products - Accounts Production 15.0.600 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 SC453423 Mr MIKLOS GASZ Mr VALENTIN JUHASZ iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC453423 2022-09-30 SC453423 2023-09-30 SC453423 2022-10-01 2023-09-30 SC453423 frs-core:CurrentFinancialInstruments 2023-09-30 SC453423 frs-core:Non-currentFinancialInstruments 2023-09-30 SC453423 frs-core:ComputerEquipment 2023-09-30 SC453423 frs-core:ComputerEquipment 2022-10-01 2023-09-30 SC453423 frs-core:ComputerEquipment 2022-09-30 SC453423 frs-core:FurnitureFittings 2023-09-30 SC453423 frs-core:FurnitureFittings 2022-10-01 2023-09-30 SC453423 frs-core:FurnitureFittings 2022-09-30 SC453423 frs-core:MotorVehicles 2023-09-30 SC453423 frs-core:MotorVehicles 2022-10-01 2023-09-30 SC453423 frs-core:MotorVehicles 2022-09-30 SC453423 frs-core:ShareCapital 2023-09-30 SC453423 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 SC453423 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 SC453423 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 SC453423 frs-bus:SmallEntities 2022-10-01 2023-09-30 SC453423 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 SC453423 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 SC453423 frs-bus:Director1 2022-10-01 2023-09-30 SC453423 frs-bus:Director2 2022-10-01 2023-09-30 SC453423 frs-countries:Scotland 2022-10-01 2023-09-30 SC453423 2021-09-30 SC453423 2022-09-30 SC453423 2021-10-01 2022-09-30 SC453423 frs-core:CurrentFinancialInstruments 2022-09-30 SC453423 frs-core:Non-currentFinancialInstruments 2022-09-30 SC453423 frs-core:ShareCapital 2022-09-30 SC453423 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: SC453423
CORE CONSERVATION LTD
Unaudited Financial Statements
For The Year Ended 30 September 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC453423
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,193 4,789
3,193 4,789
CURRENT ASSETS
Debtors 5 31,696 31,938
Cash at bank and in hand 1,215 876
32,911 32,814
Creditors: Amounts Falling Due Within One Year 6 (26,643 ) (23,944 )
NET CURRENT ASSETS (LIABILITIES) 6,268 8,870
TOTAL ASSETS LESS CURRENT LIABILITIES 9,461 13,659
Creditors: Amounts Falling Due After More Than One Year 7 (26,486 ) (35,204 )
NET LIABILITIES (17,025 ) (21,545 )
CAPITAL AND RESERVES
Called up share capital 8 27,000 27,000
Profit and Loss Account (44,025 ) (48,545 )
SHAREHOLDERS' FUNDS (17,025) (21,545)
Page 1
Page 2
For the year ending 30 September 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.
On behalf of the board
Mr MIKLOS GASZ
Director
11/09/2024
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
CORE CONSERVATION LTD is a private company, limited by shares, incorporated in Scotland, registered number SC453423 . The registered office is 25 Old Star Road, Newtongrange, Dalkeith, EH22 4NR.
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:
Motor Vehicles 15%
Fixtures & Fittings 10%
Computer Equipment 15%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 13,000 19,532 572 33,104
As at 30 September 2023 13,000 19,532 572 33,104
Depreciation
As at 1 October 2022 11,365 16,449 501 28,315
Provided during the period 545 1,027 24 1,596
As at 30 September 2023 11,910 17,476 525 29,911
Net Book Value
As at 30 September 2023 1,090 2,056 47 3,193
As at 1 October 2022 1,635 3,083 71 4,789
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5. Debtors
2023 2022
£ £
Due within one year
Other debtors 9,927 7,534
Due after more than one year
Other debtors 21,769 24,404
31,696 31,938
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) -
Bank loans and overdrafts 12,383 12,136
Other creditors 6,933 6,933
Taxation and social security 7,328 4,875
26,643 23,944
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 26,486 35,204
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 27,000 27,000
Page 4