Acorah Software Products - Accounts Production 15.0.600 false true false 1 February 2023 31 January 2024 31 January 2024 11750245 Mr Colin Cramb iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11750245 2023-01-31 11750245 2024-01-31 11750245 2023-02-01 2024-01-31 11750245 frs-core:CurrentFinancialInstruments 2024-01-31 11750245 frs-core:Non-currentFinancialInstruments 2024-01-31 11750245 frs-core:BetweenOneFiveYears 2024-01-31 11750245 frs-core:ComputerEquipment 2024-01-31 11750245 frs-core:ComputerEquipment 2023-02-01 2024-01-31 11750245 frs-core:ComputerEquipment 2023-01-31 11750245 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 11750245 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 11750245 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-31 11750245 frs-core:MotorVehicles 2024-01-31 11750245 frs-core:MotorVehicles 2023-02-01 2024-01-31 11750245 frs-core:MotorVehicles 2023-01-31 11750245 frs-core:PlantMachinery 2024-01-31 11750245 frs-core:PlantMachinery 2023-02-01 2024-01-31 11750245 frs-core:PlantMachinery 2023-01-31 11750245 frs-core:WithinOneYear 2024-01-31 11750245 frs-core:ShareCapital 2024-01-31 11750245 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 11750245 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11750245 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 11750245 frs-bus:SmallEntities 2023-02-01 2024-01-31 11750245 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 11750245 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 11750245 frs-bus:Director1 2023-02-01 2024-01-31 11750245 frs-countries:EnglandWales 2023-02-01 2024-01-31
Registered number: 11750245
C&l Traffic Management Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
MK Accountancy Bristol Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11750245
2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 626,152
626,152
CURRENT ASSETS
Debtors 5 296,051
Cash at bank and in hand 161,674
457,725
Creditors: Amounts Falling Due Within One Year 6 (707,618 )
NET CURRENT ASSETS (LIABILITIES) (249,893 )
TOTAL ASSETS LESS CURRENT LIABILITIES 376,259
Creditors: Amounts Falling Due After More Than One Year 7 (190,116 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (106,363 )
NET ASSETS 79,780
CAPITAL AND RESERVES
Called up share capital 9 1
Profit and Loss Account 79,779
SHAREHOLDERS' FUNDS 79,780
Page 1
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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
Mr Colin Cramb
Director
31/10/2024
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
C&l Traffic Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11750245 . The registered office is 42 Woodside Road, Kingswood , Bristol, BS15 8DG.
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:
Freehold 5% Reducing Balance
Plant & Machinery 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Computer Equipment 33% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10
10
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2023 10,058 199,308 596,615 1,948 807,929
Additions - 16,450 151,870 4,599 172,919
Disposals - - (13,717 ) - (13,717 )
As at 31 January 2024 10,058 215,758 734,768 6,547 967,131
Depreciation
As at 1 February 2023 1,435 52,621 176,510 1,670 232,236
Provided during the period 431 24,471 83,739 2,160 110,801
Disposals - - (2,058 ) - (2,058 )
As at 31 January 2024 1,866 77,092 258,191 3,830 340,979
Net Book Value
As at 31 January 2024 8,192 138,666 476,577 2,717 626,152
As at 1 February 2023 8,623 146,687 420,105 278 575,693
5. Debtors
2024
£
Due within one year
Trade debtors 296,051
6. Creditors: Amounts Falling Due Within One Year
2024
£
Net obligations under finance lease and hire purchase contracts 135,938
Trade creditors 119,587
Bank loans and overdrafts 9,584
Amounts owed to group undertakings 208,965
Other creditors 4,275
Taxation and social security 229,269
707,618
7. Creditors: Amounts Falling Due After More Than One Year
2024
£
Net obligations under finance lease and hire purchase contracts 177,903
Bank loans 12,213
190,116
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8. Obligations Under Finance Leases and Hire Purchase
2024
£
The future minimum finance lease payments are as follows:
Not later than one year 135,938
Later than one year and not later than five years 177,903
313,841
313,841
9. Share Capital
2024
£
Allotted, Called up and fully paid 1
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