Acorah Software Products - Accounts Production 15.0.600 false true true 31 December 2022 8 December 2021 false 1 January 2023 31 December 2023 31 December 2023 13789582 Rev Edward McNeil Mrs Rosemary McNeil Mrs Elizabeth Goodwright Miss Esther McNeil iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13789582 2022-12-31 13789582 2023-12-31 13789582 2023-01-01 2023-12-31 13789582 frs-core:CurrentFinancialInstruments 2023-12-31 13789582 frs-core:Non-currentFinancialInstruments 2023-12-31 13789582 frs-core:InvestmentPropertyIncludedWithinPPE 2023-12-31 13789582 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 13789582 frs-core:ShareCapital 2023-12-31 13789582 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13789582 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13789582 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13789582 frs-bus:SmallEntities 2023-01-01 2023-12-31 13789582 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13789582 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13789582 frs-bus:Director1 2023-01-01 2023-12-31 13789582 frs-bus:Director2 2023-01-01 2023-12-31 13789582 frs-bus:Director3 2023-01-01 2023-12-31 13789582 frs-bus:Director4 2023-01-01 2023-12-31 13789582 frs-countries:EnglandWales 2023-01-01 2023-12-31 13789582 2021-12-07 13789582 2022-12-31 13789582 2021-12-08 2022-12-31 13789582 frs-core:CurrentFinancialInstruments 2022-12-31 13789582 frs-core:Non-currentFinancialInstruments 2022-12-31 13789582 frs-core:ShareCapital 2022-12-31 13789582 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 13789582
Ceilings And Floors Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13789582
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,032,000 705,695
1,032,000 705,695
CURRENT ASSETS
Debtors 5 3,093 1,074
Cash at bank and in hand 5,704 5,745
8,797 6,819
Creditors: Amounts Falling Due Within One Year 6 (480,313 ) (210,688 )
NET CURRENT ASSETS (LIABILITIES) (471,516 ) (203,869 )
TOTAL ASSETS LESS CURRENT LIABILITIES 560,484 501,826
Creditors: Amounts Falling Due After More Than One Year 7 (522,933 ) (522,933 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,264 ) -
NET ASSETS/(LIABILITIES) 32,287 (21,107 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 32,187 (21,207 )
SHAREHOLDERS' FUNDS 32,287 (21,107)
Page 1
Page 2
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
Rev Edward McNeil
Director
18/09/2024
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
Ceilings And Floors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13789582 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependend upon the continued support of the director who has undertaken to provide such support for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 2)
4 2
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 January 2023 705,695
Additions 291,436
Revaluation 34,869
As at 31 December 2023 1,032,000
Net Book Value
As at 31 December 2023 1,032,000
As at 1 January 2023 705,695
Page 3
Page 4
5. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Prepayments and accrued income 1,525 974
Other debtors 1,568 100
3,093 1,074
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Corporation tax 3,147 -
Other creditors 400 -
Accruals and deferred income 2,504 713
Directors' loan accounts 474,262 209,975
480,313 210,688
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 31 December 2022
£ £
Bank loans 522,933 522,933
8. Secured Creditors
Of the creditors falling due after more than one year the following amount is secured by a fixed charge over the investment properties. The mortgages are interest only with terms of 20 years.
31 December 2023 31 December 2022
£ £
Bank loans and overdrafts 522,933 522,933
9. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4