Acorah Software Products - Accounts Production 16.0.110 false true true false 22 March 2023 31 May 2024 31 May 2024 14747627 Mr M P Clatworthy Mr C A Lawrence-Browne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14747627 2023-03-21 14747627 2024-05-31 14747627 2023-03-22 2024-05-31 14747627 frs-core:CurrentFinancialInstruments 2024-05-31 14747627 frs-core:ComputerEquipment 2024-05-31 14747627 frs-core:ComputerEquipment 2023-03-22 2024-05-31 14747627 frs-core:ComputerEquipment 2023-03-21 14747627 frs-core:PlantMachinery 2024-05-31 14747627 frs-core:PlantMachinery 2023-03-22 2024-05-31 14747627 frs-core:PlantMachinery 2023-03-21 14747627 frs-core:ShareCapital 2024-05-31 14747627 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 14747627 frs-bus:PrivateLimitedCompanyLtd 2023-03-22 2024-05-31 14747627 frs-bus:FilletedAccounts 2023-03-22 2024-05-31 14747627 frs-bus:SmallEntities 2023-03-22 2024-05-31 14747627 frs-bus:AuditExempt-NoAccountantsReport 2023-03-22 2024-05-31 14747627 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-22 2024-05-31 14747627 frs-bus:Director1 2023-03-22 2024-05-31 14747627 frs-bus:Director2 2023-03-22 2024-05-31 14747627 frs-countries:EnglandWales 2023-03-22 2024-05-31
Registered number: 14747627
CIR Surveying Limited
Unaudited Financial Statements
For the Period 22 March 2023 to 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14747627
31 May 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 9,855
9,855
CURRENT ASSETS
Debtors 5 81,979
Cash at bank and in hand 13,600
95,579
Creditors: Amounts Falling Due Within One Year 6 (239,691 )
NET CURRENT ASSETS (LIABILITIES) (144,112 )
TOTAL ASSETS LESS CURRENT LIABILITIES (134,257 )
NET LIABILITIES (134,257 )
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account (134,357 )
SHAREHOLDERS' FUNDS (134,257)
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For the period 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 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 C A Lawrence-Browne
Director
5 November 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CIR Surveying Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14747627 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The directors have 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.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 20% Straight Line
Computer equipment 20% Straight Line
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
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4. Tangible Assets
Plant and machinery Computer equipment Total
£ £ £
Cost
As at 22 March 2023 - - -
Additions 1,964 10,355 12,319
As at 31 May 2024 1,964 10,355 12,319
Depreciation
As at 22 March 2023 - - -
Provided during the period 393 2,071 2,464
As at 31 May 2024 393 2,071 2,464
Net Book Value
As at 31 May 2024 1,571 8,284 9,855
As at 22 March 2023 - - -
5. Debtors
31 May 2024
£
Due within one year
Other debtors 81,979
6. Creditors: Amounts Falling Due Within One Year
31 May 2024
£
Trade creditors 14,135
Other creditors 225,556
239,691
7. Share Capital
31 May 2024
£
Allotted, Called up and fully paid 100
8. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
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9. Related Party Transactions
The following related party transactions were undertaken during the year:
The director withdrew amounts during the year totalling £Nil and paid expenses personally totalling £33,037. At the balance sheet date the amount repayable to the director totals £33,037.
The director withdrew amounts during the year totalling £Nil and paid expenses personally totalling £33,037. At the balance sheet date the amount repayable to the director totals £33,037.
A company under common control introduced funds totalling £130,046. At the balance sheet date the amount repayable to the company totals £130,046.
A company under common control introduced funds totalling £15,000. At the balance sheet date the amount repayable to the company totals £15,000.
No dividends were paid to the directors in respect of their shareholdings totalling.
The aggregate remuneration paid to key management personnel for the year was £Nil.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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