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Company Registration No. 03736174 (England and Wales)
C Software Limited Unaudited accounts for the year ended 31 May 2024
C Software Limited Unaudited accounts Contents
Page
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C Software Limited Company Information for the year ended 31 May 2024
Directors
Andrew Ballantyne Robert Dorehill Orville Wade
Company Number
03736174 (England and Wales)
Registered Office
16 Miller Court Severn Drive Tewkesbury Business Park Tewkesbury Gloucestershire GL20 8DN
Accountants
Louise Newman and co Ltd 2 Bath Mews Bath Parade Cheltenham Gloucestershire GL53 7HL
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C Software Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
844,902 
812,746 
Current assets
Debtors
39,427 
439,012 
Cash at bank and in hand
7,572,091 
6,047,000 
7,611,518 
6,486,012 
Creditors: amounts falling due within one year
(1,333,394)
(1,054,304)
Net current assets
6,278,124 
5,431,708 
Net assets
7,123,026 
6,244,454 
Capital and reserves
Called up share capital
211 
211 
Share premium
37,489 
37,489 
Profit and loss account
7,085,326 
6,206,754 
Shareholders' funds
7,123,026 
6,244,454 
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2024 and were signed on its behalf by
Andrew Ballantyne Director Company Registration No. 03736174
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C Software Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
C Software Limited is a private company, limited by shares, registered in England and Wales, registration number 03736174. The registered office is 16 Miller Court Severn Drive, Tewkesbury Business Park, Tewkesbury, Gloucestershire, GL20 8DN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% Cost
Fixtures & fittings
20% Reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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C Software Limited Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
758,106 
307,913 
226,430 
1,292,449 
Additions
- 
99,082 
4,137 
103,219 
At 31 May 2024
758,106 
406,995 
230,567 
1,395,668 
Depreciation
At 1 June 2023
- 
257,717 
221,986 
479,703 
Charge for the year
- 
66,658 
4,405 
71,063 
At 31 May 2024
- 
324,375 
226,391 
550,766 
Net book value
At 31 May 2024
758,106 
82,620 
4,176 
844,902 
At 31 May 2023
758,106 
50,196 
4,444 
812,746 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
20,650 
108,394 
Accrued income and prepayments
18,777 
330,618 
39,427 
439,012 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,358 
6,636 
VAT
431,385 
378,232 
Trade creditors
6,214 
17,542 
Taxes and social security
866,684 
647,706 
Other creditors
2,929 
- 
Accruals
22,824 
4,188 
1,333,394 
1,054,304 
7
Average number of employees
During the year the average number of employees was 46 (2023: 41).
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