Acorah Software Products - Accounts Production 16.0.110 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 12418001 Mrs Susana MacLean iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12418001 2023-01-31 12418001 2024-01-31 12418001 2023-02-01 2024-01-31 12418001 frs-core:CurrentFinancialInstruments 2024-01-31 12418001 frs-core:Non-currentFinancialInstruments 2024-01-31 12418001 frs-core:ComputerEquipment 2024-01-31 12418001 frs-core:ComputerEquipment 2023-02-01 2024-01-31 12418001 frs-core:ComputerEquipment 2023-01-31 12418001 frs-core:ShareCapital 2024-01-31 12418001 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 12418001 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 12418001 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 12418001 frs-bus:SmallEntities 2023-02-01 2024-01-31 12418001 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 12418001 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 12418001 frs-bus:Director1 2023-02-01 2024-01-31 12418001 frs-countries:EnglandWales 2023-02-01 2024-01-31 12418001 2022-01-31 12418001 2023-01-31 12418001 2022-02-01 2023-01-31 12418001 frs-core:CurrentFinancialInstruments 2023-01-31 12418001 frs-core:Non-currentFinancialInstruments 2023-01-31 12418001 frs-core:ShareCapital 2023-01-31 12418001 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 12418001
Curzon Park Developments Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Meacher-Jones
Chartered Accountants
6 St John's Court
Vicars Lane
Chester
Cheshire
CH1 1QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12418001
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 286
- 286
CURRENT ASSETS
Debtors 5 30,251 140,281
Cash at bank and in hand 2,371 46,116
32,622 186,397
Creditors: Amounts Falling Due Within One Year 6 (10,457 ) (152,520 )
NET CURRENT ASSETS (LIABILITIES) 22,165 33,877
TOTAL ASSETS LESS CURRENT LIABILITIES 22,165 34,163
Creditors: Amounts Falling Due After More Than One Year 7 (17,375 ) (27,460 )
NET ASSETS 4,790 6,703
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 4,690 6,603
SHAREHOLDERS' FUNDS 4,790 6,703
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For the year ending 31 January 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
Mrs Susana MacLean
Director
24 October 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Curzon Park Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12418001 . The registered office is 6 St John's Court, Vicars Lane, Chester, Cheshire, CH1 1QE.
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. 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:
Computer Equipment 33.33% on cost
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2023 856
As at 31 January 2024 856
Depreciation
As at 1 February 2023 570
Provided during the period 286
As at 31 January 2024 856
...CONTINUED
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Net Book Value
As at 31 January 2024 -
As at 1 February 2023 286
5. Debtors
2024 2023
£ £
Due within one year
Other debtors - 140,000
Corporation tax recoverable assets 281 281
Amounts owed by associates 29,970 -
30,251 140,281
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,085 9,830
Corporation tax - 1,730
Accruals and deferred income 372 300
Amounts owed to associates - 140,660
10,457 152,520
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 17,375 27,460
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Overlea Estates LimitedMrs S Maclean, the director, is a 50% shareholder in Overlea Estates Limited. At the balance sheet date £29,340 was owed to the company (2023: £140,660 was owed by the company) by Overlea Estates Limited in relation to loans made to or from the company and expenses paid on behalf of the company.

Overlea Estates Limited

Mrs S Maclean, the director, is a 50% shareholder in Overlea Estates Limited. At the balance sheet date £29,340 was owed to the company (2023: £140,660 was owed by the company) by Overlea Estates Limited in relation to loans made to or from the company and expenses paid on behalf of the company.

Overlea Properties LimitedMrs S Maclean, the director, is a 50% shareholder in Overlea Properties Limited. At the balance sheet date £630 (2023: £nil) was owed to the company by Overlea Properties Limited in relation to expenses paid on behalf of Overlea Properties Limited.

Overlea Properties Limited

Mrs S Maclean, the director, is a 50% shareholder in Overlea Properties Limited. At the balance sheet date £630 (2023: £nil) was owed to the company by Overlea Properties Limited in relation to expenses paid on behalf of Overlea Properties Limited.

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