Acorah Software Products - Accounts Production 15.0.600 false true true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 09990134 Mr P Bentley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09990134 2023-05-31 09990134 2024-05-31 09990134 2023-06-01 2024-05-31 09990134 frs-core:CurrentFinancialInstruments 2024-05-31 09990134 frs-core:FurnitureFittings 2024-05-31 09990134 frs-core:FurnitureFittings 2023-06-01 2024-05-31 09990134 frs-core:FurnitureFittings 2023-05-31 09990134 frs-core:MotorVehicles 2024-05-31 09990134 frs-core:MotorVehicles 2023-06-01 2024-05-31 09990134 frs-core:MotorVehicles 2023-05-31 09990134 frs-core:ShareCapital 2024-05-31 09990134 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09990134 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09990134 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 09990134 frs-bus:SmallEntities 2023-06-01 2024-05-31 09990134 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09990134 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 09990134 frs-bus:OrdinaryShareClass1 2023-06-01 2024-05-31 09990134 frs-bus:OrdinaryShareClass1 2024-05-31 09990134 frs-bus:Director1 2023-06-01 2024-05-31 09990134 frs-countries:EnglandWales 2023-06-01 2024-05-31 09990134 2022-05-31 09990134 2023-05-31 09990134 2022-06-01 2023-05-31 09990134 frs-core:CurrentFinancialInstruments 2023-05-31 09990134 frs-core:ShareCapital 2023-05-31 09990134 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 09990134 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-31
Registered number: 09990134
Carmelof Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09990134
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,558 31,164
17,558 31,164
CURRENT ASSETS
Debtors 5 724 2,661
Cash at bank and in hand 5,007 4,754
5,731 7,415
Creditors: Amounts Falling Due Within One Year 6 (70,695 ) (67,038 )
NET CURRENT ASSETS (LIABILITIES) (64,964 ) (59,623 )
TOTAL ASSETS LESS CURRENT LIABILITIES (47,406 ) (28,459 )
NET LIABILITIES (47,406 ) (28,459 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (47,407 ) (28,460 )
SHAREHOLDERS' FUNDS (47,406) (28,459)
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Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 P Bentley
Director
10th October 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
Carmelof Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09990134 . The registered office is Fairgate House 205 Kings Road, Tyseley, Birmingham, B11 2AA.
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 director has 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 as the director will continue to support the company. 
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:
Motor Vehicles 20% reducing balance
Fixtures & Fittings 33% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 June 2023 136,321 2,082 138,403
Disposals (41,389 ) - (41,389 )
As at 31 May 2024 94,932 2,082 97,014
Depreciation
As at 1 June 2023 105,452 1,787 107,239
Provided during the period 4,340 97 4,437
Disposals (32,220 ) - (32,220 )
As at 31 May 2024 77,572 1,884 79,456
...CONTINUED
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Net Book Value
As at 31 May 2024 17,360 198 17,558
As at 1 June 2023 30,869 295 31,164
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 567 750
Prepayments and accrued income 157 293
Other debtors - 1,618
724 2,661
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 100
VAT 554 2,633
Other creditors 65,159 59,526
Accruals and deferred income 1,525 1,322
Director's loan account 3,457 3,457
70,695 67,038
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.000 each 1 1
8. Related Party Transactions
Beeston Property LimitedIncluded in other creditors amounts due within one year, payable to Beeston Property Limited were £64,830 (2023: £59,526). This amount is repayable on demand.

Beeston Property Limited

Included in other creditors amounts due within one year, payable to Beeston Property Limited were £64,830 (2023: £59,526). This amount is repayable on demand.

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