Acorah Software Products - Accounts Production 16.0.110 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 9686503 Mr ALAN COOKE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9686503 2023-07-31 9686503 2024-07-31 9686503 2023-08-01 2024-07-31 9686503 frs-core:CurrentFinancialInstruments 2024-07-31 9686503 frs-core:Non-currentFinancialInstruments 2024-07-31 9686503 frs-core:ComputerEquipment 2024-07-31 9686503 frs-core:ComputerEquipment 2023-08-01 2024-07-31 9686503 frs-core:ComputerEquipment 2023-07-31 9686503 frs-core:FurnitureFittings 2024-07-31 9686503 frs-core:FurnitureFittings 2023-08-01 2024-07-31 9686503 frs-core:FurnitureFittings 2023-07-31 9686503 frs-core:MotorVehicles 2024-07-31 9686503 frs-core:MotorVehicles 2023-08-01 2024-07-31 9686503 frs-core:MotorVehicles 2023-07-31 9686503 frs-core:ShareCapital 2024-07-31 9686503 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 9686503 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 9686503 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 9686503 frs-bus:SmallEntities 2023-08-01 2024-07-31 9686503 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 9686503 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 9686503 frs-bus:Director1 2023-08-01 2024-07-31 9686503 frs-countries:EnglandWales 2023-08-01 2024-07-31 9686503 2022-07-31 9686503 2023-07-31 9686503 2022-08-01 2023-07-31 9686503 frs-core:CurrentFinancialInstruments 2023-07-31 9686503 frs-core:Non-currentFinancialInstruments 2023-07-31 9686503 frs-core:ShareCapital 2023-07-31 9686503 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 9686503
CERAON (COVENTRY)LIMITED
Financial Statements
For The Year Ended 31 July 2024
Accountability PSM
Ballicom House
101 Lockhurst Lane
Coventry
CV6 5SF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9686503
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,274 10,274
10,274 10,274
CURRENT ASSETS
Stocks 5 1,968 16,258
Debtors 6 94 10,137
Cash at bank and in hand 56 2,343
2,118 28,738
Creditors: Amounts Falling Due Within One Year 7 (10,191 ) (28,761 )
NET CURRENT ASSETS (LIABILITIES) (8,073 ) (23 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,201 10,251
Creditors: Amounts Falling Due After More Than One Year 8 (11,603 ) (7,384 )
NET (LIABILITIES)/ASSETS (9,402 ) 2,867
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (9,403 ) 2,866
SHAREHOLDERS' FUNDS (9,402) 2,867
Page 1
Page 2
For the year ending 31 July 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 ALAN COOKE
Director
31 October 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CERAON (COVENTRY)LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 9686503 . The registered office is 122 Parkville Highway , Coventry, CV6 4HY.
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. 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.
2.3. 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 10% on reducing balance
Fixtures & Fittings 0
Computer Equipment 0
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 4,875 3,551 1,848 10,274
As at 31 July 2024 4,875 3,551 1,848 10,274
Net Book Value
As at 31 July 2024 4,875 3,551 1,848 10,274
As at 1 August 2023 4,875 3,551 1,848 10,274
5. Stocks
2024 2023
£ £
Stock 1,968 16,258
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 10,137
VAT 94 -
94 10,137
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 9,557 27,165
Bank loans and overdrafts 144 -
Corporation tax (110 ) (110 )
VAT - 1,106
Accruals and deferred income 600 600
10,191 28,761
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 11,603 7,384
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5