Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 09087807 Mr David Bateman Mr Darren Watson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09087807 2022-12-31 09087807 2023-12-31 09087807 2023-01-01 2023-12-31 09087807 frs-core:CurrentFinancialInstruments 2023-12-31 09087807 frs-core:ShareCapital 2023-12-31 09087807 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09087807 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09087807 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 09087807 frs-bus:SmallEntities 2023-01-01 2023-12-31 09087807 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09087807 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09087807 frs-bus:Director1 2023-01-01 2023-12-31 09087807 frs-bus:Director2 2023-01-01 2023-12-31 09087807 frs-countries:EnglandWales 2023-01-01 2023-12-31 09087807 2021-12-31 09087807 2022-12-31 09087807 2022-01-01 2022-12-31 09087807 frs-core:CurrentFinancialInstruments 2022-12-31 09087807 frs-core:ShareCapital 2022-12-31 09087807 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 09087807
The Circus (Block D) Management Company Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Keith May Accounting Services Ltd
Aura Business Centre
Heath Road
Skegness
Lincolnshire
PE25 3SJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 09087807
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 208 2,173
208 2,173
Creditors: Amounts Falling Due Within One Year 4 (299 ) (1,452 )
NET CURRENT ASSETS (LIABILITIES) (91 ) 721
TOTAL ASSETS LESS CURRENT LIABILITIES (91 ) 721
NET (LIABILITIES)/ASSETS (91 ) 721
CAPITAL AND RESERVES
Called up share capital 5 33 33
Profit and Loss Account (124 ) 688
SHAREHOLDERS' FUNDS (91) 721
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 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 David Bateman
Director
19/09/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
The Circus (Block D) Management Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09087807 . The registered office is Duncan & Toplis, 27 - 29 Lumley Avenue, Skegness, Lincolnshire, PE25 2AT.
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.
2.3. Financial Instruments
The company has chosen to adopt the FRS 102A in respect of financial instruments.
Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction
price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of
impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present
value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is
recognised in the income statement.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) 184
Other creditors 300 1,268
299 1,452
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 33 33
Page 2