Acorah Software Products - Accounts Production 15.0.400 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 10194235 Amanda Hayes Mrs A L Hayes true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10194235 2023-05-31 10194235 2024-05-31 10194235 2023-06-01 2024-05-31 10194235 frs-core:CurrentFinancialInstruments 2024-05-31 10194235 frs-core:MotorVehicles 2024-05-31 10194235 frs-core:MotorVehicles 2023-06-01 2024-05-31 10194235 frs-core:MotorVehicles 2023-05-31 10194235 frs-core:ShareCapital 2024-05-31 10194235 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 10194235 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 10194235 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 10194235 frs-bus:SmallEntities 2023-06-01 2024-05-31 10194235 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 10194235 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 10194235 1 2023-06-01 2024-05-31 10194235 frs-bus:Director1 2023-06-01 2024-05-31 10194235 frs-countries:EnglandWales 2023-06-01 2024-05-31 10194235 2022-05-31 10194235 2023-05-31 10194235 2022-06-01 2023-05-31 10194235 frs-core:CurrentFinancialInstruments 2023-05-31 10194235 frs-core:ShareCapital 2023-05-31 10194235 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 10194235
Congruent Development Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10194235
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 14,998
- 14,998
CURRENT ASSETS
Debtors 5 - 100
Cash at bank and in hand 39,939 41,120
39,939 41,220
Creditors: Amounts Falling Due Within One Year 6 (5,130 ) (4,818 )
NET CURRENT ASSETS (LIABILITIES) 34,809 36,402
TOTAL ASSETS LESS CURRENT LIABILITIES 34,809 51,400
NET ASSETS 34,809 51,400
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 34,709 51,300
SHAREHOLDERS' FUNDS 34,809 51,400
Page 1
Page 2
For the year ending 31 May 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
Amanda Hayes
Director
10/09/2024
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
Congruent Development Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10194235 . The registered office is 1 Old School Place, Braughing, Hertfordshire, SG11 2QB.
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:
Motor Vehicles 20% straight line basis
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 June 2023 23,074
Disposals (23,074 )
Depreciation
As at 1 June 2023 8,076
Provided during the period (8,076 )
As at 31 May 2024 -
Net Book Value
As at 31 May 2024 -
As at 1 June 2023 14,998
5. Debtors
2024 2023
£ £
Due within one year
Other debtors - 100
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 5,130 4,818
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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8. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Amanda Hayes 15,000 1,000
9. Ultimate Controlling Party
The company's ultimate controlling party is Mrs A L Hayes by virtue of her ownership of 100% of the issued share capital in the company.
Page 4