Acorah Software Products - Accounts Production 16.0.110 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 12694554 Mr Timothy Campbell Mr James Campbell Mrs Christine Campbell Mr John Campbell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12694554 2023-06-30 12694554 2024-06-30 12694554 2023-07-01 2024-06-30 12694554 frs-core:CurrentFinancialInstruments 2024-06-30 12694554 frs-core:ComputerEquipment 2024-06-30 12694554 frs-core:ComputerEquipment 2023-07-01 2024-06-30 12694554 frs-core:ComputerEquipment 2023-06-30 12694554 frs-core:FurnitureFittings 2024-06-30 12694554 frs-core:FurnitureFittings 2023-07-01 2024-06-30 12694554 frs-core:FurnitureFittings 2023-06-30 12694554 frs-core:NetGoodwill 2024-06-30 12694554 frs-core:NetGoodwill 2023-07-01 2024-06-30 12694554 frs-core:NetGoodwill 2023-06-30 12694554 frs-core:MotorVehicles 2024-06-30 12694554 frs-core:MotorVehicles 2023-07-01 2024-06-30 12694554 frs-core:MotorVehicles 2023-06-30 12694554 frs-core:PlantMachinery 2024-06-30 12694554 frs-core:PlantMachinery 2023-07-01 2024-06-30 12694554 frs-core:PlantMachinery 2023-06-30 12694554 frs-core:ShareCapital 2024-06-30 12694554 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12694554 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12694554 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 12694554 frs-bus:SmallEntities 2023-07-01 2024-06-30 12694554 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12694554 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 12694554 frs-bus:Director1 2023-07-01 2024-06-30 12694554 frs-bus:Director2 2023-07-01 2024-06-30 12694554 frs-bus:Director3 2023-07-01 2024-06-30 12694554 frs-bus:Director4 2023-07-01 2024-06-30 12694554 frs-countries:EnglandWales 2023-07-01 2024-06-30 12694554 2022-06-30 12694554 2023-06-30 12694554 2022-07-01 2023-06-30 12694554 frs-core:CurrentFinancialInstruments 2023-06-30 12694554 frs-core:ShareCapital 2023-06-30 12694554 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 12694554
Campbell Teaching Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
SeavorChartered
Chartered Accountants & Tax Advisers
Clifford Court
Cooper Way
Carlisle
Cumbria
CA3 0JG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12694554
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,000 8,000
Tangible Assets 5 39,524 29,157
Investment Properties 6 196,885 -
240,409 37,157
CURRENT ASSETS
Debtors 7 1,252 26,250
Investments 8 230,000 500,000
Cash at bank and in hand 501,731 385,969
732,983 912,219
Creditors: Amounts Falling Due Within One Year 9 (40,837 ) (91,557 )
NET CURRENT ASSETS (LIABILITIES) 692,146 820,662
TOTAL ASSETS LESS CURRENT LIABILITIES 932,555 857,819
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,916 ) (7,289 )
NET ASSETS 926,639 850,530
CAPITAL AND RESERVES
Called up share capital 10 104 104
Profit and Loss Account 926,535 850,426
SHAREHOLDERS' FUNDS 926,639 850,530
Page 1
Page 2
For the year ending 30 June 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.
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 John Campbell
Director
11 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
Campbell Teaching Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12694554 . The registered office is Unit 7 Cooper Way, Parkhouse, Carlisle, Cumbria, CA3 0JG.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% straight line
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Taxation
The tax charge represents the sum of the tax currently payable and deferred tax.

Corporation tax currently payable is based on taxable profit for the year. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 20,000
As at 30 June 2024 20,000
Amortisation
As at 1 July 2023 12,000
Provided during the period 4,000
As at 30 June 2024 16,000
Net Book Value
As at 30 June 2024 4,000
As at 1 July 2023 8,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 1,240 27,999 70 7,880 37,189
Additions - - 18,300 1,787 20,087
As at 30 June 2024 1,240 27,999 18,370 9,667 57,276
Depreciation
As at 1 July 2023 331 3,733 19 3,949 8,032
Provided during the period 182 4,853 2,450 2,235 9,720
As at 30 June 2024 513 8,586 2,469 6,184 17,752
Net Book Value
As at 30 June 2024 727 19,413 15,901 3,483 39,524
As at 1 July 2023 909 24,266 51 3,931 29,157
6. Investment Property
2024
£
Fair Value
As at 1 July 2023 -
Additions 196,885
As at 30 June 2024 196,885
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 26,209
VAT 1,252 41
1,252 26,250
8. Current Asset Investments
2024 2023
£ £
Short term deposits 230,000 500,000
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 94 -
Corporation tax 32,347 88,912
Accruals and deferred income 1,753 2,125
Directors' loan accounts 6,643 520
40,837 91,557
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 104 104
Page 5