Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 9425858 Mr Paul Pereira Mr Carlos Periera iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9425858 2023-03-31 9425858 2024-03-31 9425858 2023-04-01 2024-03-31 9425858 frs-core:CurrentFinancialInstruments 2024-03-31 9425858 frs-core:Non-currentFinancialInstruments 2024-03-31 9425858 frs-core:ComputerEquipment 2024-03-31 9425858 frs-core:ComputerEquipment 2023-04-01 2024-03-31 9425858 frs-core:ComputerEquipment 2023-03-31 9425858 frs-core:ShareCapital 2024-03-31 9425858 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 9425858 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 9425858 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 9425858 frs-bus:SmallEntities 2023-04-01 2024-03-31 9425858 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 9425858 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 9425858 frs-bus:Director1 2023-04-01 2024-03-31 9425858 frs-bus:Director2 2023-04-01 2024-03-31 9425858 frs-countries:EnglandWales 2023-04-01 2024-03-31 9425858 2022-03-31 9425858 2023-03-31 9425858 2022-04-01 2023-03-31 9425858 frs-core:CurrentFinancialInstruments 2023-03-31 9425858 frs-core:Non-currentFinancialInstruments 2023-03-31 9425858 frs-core:ShareCapital 2023-03-31 9425858 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 9425858
CLEAN LIVING SERVICES LIMITED
Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9425858
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 424 530
424 530
CURRENT ASSETS
Stocks 5 6,975 6,250
Debtors 6 315,171 341,017
Cash at bank and in hand 24,128 23,693
346,274 370,960
Creditors: Amounts Falling Due Within One Year 7 (129,857 ) (177,194 )
NET CURRENT ASSETS (LIABILITIES) 216,417 193,766
TOTAL ASSETS LESS CURRENT LIABILITIES 216,841 194,296
NET ASSETS 216,841 194,296
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 216,839 194,294
SHAREHOLDERS' FUNDS 216,841 194,296
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For the year ending 31 March 2024 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 Paul Pereira
Director
Mr Carlos Periera
Director
06/09/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CLEAN LIVING SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 9425858 . The registered office is 15 The Broadway, Woodford green, IG8 0HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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:
Computer Equipment 25% reducing balance method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 43 39
43 39
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 5,289
As at 31 March 2024 5,289
Depreciation
As at 1 April 2023 4,759
Provided during the period 106
As at 31 March 2024 4,865
Net Book Value
As at 31 March 2024 424
As at 1 April 2023 530
5. Stocks
2024 2023
£ £
Stock 6,975 6,250
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 105,914 62,453
Prepayments and accrued income 658 560
Other debtors 1,569 433
108,141 63,446
Due after more than one year
Amounts owed by associates 207,030 277,571
315,171 341,017
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,020 3,297
Bank loans and overdrafts 23,438 42,188
Corporation tax 5,701 1,713
VAT 41,973 35,442
Net wages 36,040 33,646
Other creditors 14,565 60,908
Accruals and deferred income 2,120 -
129,857 177,194
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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