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 02884814 Mr Robert Ogden Mr Robert Ogden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02884814 2022-12-31 02884814 2023-12-31 02884814 2023-01-01 2023-12-31 02884814 frs-core:CurrentFinancialInstruments 2023-12-31 02884814 frs-core:FurnitureFittings 2023-12-31 02884814 frs-core:FurnitureFittings 2023-01-01 2023-12-31 02884814 frs-core:FurnitureFittings 2022-12-31 02884814 frs-core:PlantMachinery 2023-12-31 02884814 frs-core:PlantMachinery 2023-01-01 2023-12-31 02884814 frs-core:PlantMachinery 2022-12-31 02884814 frs-core:ShareCapital 2023-12-31 02884814 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 02884814 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 02884814 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 02884814 frs-bus:SmallEntities 2023-01-01 2023-12-31 02884814 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 02884814 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 02884814 frs-bus:Director1 2023-01-01 2023-12-31 02884814 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 02884814 frs-countries:EnglandWales 2023-01-01 2023-12-31 02884814 2021-12-31 02884814 2022-12-31 02884814 2022-01-01 2022-12-31 02884814 frs-core:CurrentFinancialInstruments 2022-12-31 02884814 frs-core:ShareCapital 2022-12-31 02884814 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 02884814
C.S.- Image (Simplifile) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Gregory Priestley & Stewart
123 Priestsic Road
Sutton In Ashfield
Nottinghamshire
NG17 4EA
Contents
Page
Company Information 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Mr Robert Ogden
Secretary Mr Robert Ogden
Company Number 02884814
Registered Office Charlotte Brame House 35 Castle
Street Hinckley
Leicestershire
LE10 1DA
Accountants Gregory Priestley & Stewart
Chartered Accountants
123 Priestsic Road
Sutton In Ashfield
Nottinghamshire
NG17 4EA
Page 1
Page 2
Statement of Financial Position
Registered number: 02884814
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,678 1,570
1,678 1,570
CURRENT ASSETS
Debtors 5 9,753 6,008
Cash at bank and in hand 2 833
9,755 6,841
Creditors: Amounts Falling Due Within One Year 6 (87,264 ) (73,308 )
NET CURRENT ASSETS (LIABILITIES) (77,509 ) (66,467 )
TOTAL ASSETS LESS CURRENT LIABILITIES (75,831 ) (64,897 )
NET LIABILITIES (75,831 ) (64,897 )
CAPITAL AND RESERVES
Called up share capital 7 75 75
Income Statement (75,906 ) (64,972 )
SHAREHOLDERS' FUNDS (75,831) (64,897)
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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 Income Statement.
On behalf of the board
Mr Robert Ogden
Director
28/08/2024
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
C.S.- Image (Simplifile) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02884814 . The registered office is Charlotte Brame House 35 Castle, Street Hinckley, Leicestershire, LE10 1DA.
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Going Concern Disclosure
The accounts have been prepared on a going concern basis.  This may not be appropriate because the company had a balance sheet deficit of £75,831 for the year ended 31st December 2023 (2022: £64,897).  The company is therefore dependant upon the continued support of its bank and directors.  Should this support be withdrawn and the company be unable to continue trading, adjustments would have to be made to reduce the value of the assets to their net realisable value and to provide any further liabilities which may arise.
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:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.5. Debtors and Creditors
Short term debtors are measured at transaction price, less any impairment.  Loans receivable are measured initially at fair value, net of transaction costs, are measured subsequently at amortised cost using the effective interest method, less impairment.
Short term trade creditors are measured at the transaction price.  Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2023 79,908 4,004 83,912
Additions 500 - 500
As at 31 December 2023 80,408 4,004 84,412
Depreciation
As at 1 January 2023 78,351 3,991 82,342
Provided during the period 389 3 392
As at 31 December 2023 78,740 3,994 82,734
Net Book Value
As at 31 December 2023 1,668 10 1,678
As at 1 January 2023 1,557 13 1,570
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 8,682 4,276
Other debtors 1,071 1,732
9,753 6,008
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 5,860 3,703
Bank loans and overdrafts 9,436 -
Other creditors 71,073 68,167
Taxation and social security 895 1,438
87,264 73,308
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 75 75
8. Directors Advances, credits and guarantees
At the balance sheet date, the directors were owed £66,733 (2022: £63,733) by the company.
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