Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 05750483 Mrs Alison Townley Mr Andrew Townley Mrs Alison Townley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05750483 2023-03-31 05750483 2024-03-31 05750483 2023-04-01 2024-03-31 05750483 frs-core:CurrentFinancialInstruments 2024-03-31 05750483 frs-core:ComputerEquipment 2023-04-01 2024-03-31 05750483 frs-core:MotorVehicles 2024-03-31 05750483 frs-core:MotorVehicles 2023-04-01 2024-03-31 05750483 frs-core:MotorVehicles 2023-03-31 05750483 frs-core:PlantMachinery 2024-03-31 05750483 frs-core:PlantMachinery 2023-04-01 2024-03-31 05750483 frs-core:PlantMachinery 2023-03-31 05750483 frs-core:ShareCapital 2024-03-31 05750483 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05750483 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05750483 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05750483 frs-bus:SmallEntities 2023-04-01 2024-03-31 05750483 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05750483 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05750483 frs-bus:Director1 2023-04-01 2024-03-31 05750483 frs-bus:Director2 2023-04-01 2024-03-31 05750483 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 05750483 frs-countries:EnglandWales 2023-04-01 2024-03-31 05750483 2022-03-31 05750483 2023-03-31 05750483 2022-04-01 2023-03-31 05750483 frs-core:CurrentFinancialInstruments 2023-03-31 05750483 frs-core:ShareCapital 2023-03-31 05750483 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 05750483
Complete Access & Tree Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05750483
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,442 53,112
40,442 53,112
CURRENT ASSETS
Debtors 5 10,970 85,419
Cash at bank and in hand 130,133 91,755
141,103 177,174
Creditors: Amounts Falling Due Within One Year 6 (31,818 ) (56,951 )
NET CURRENT ASSETS (LIABILITIES) 109,285 120,223
TOTAL ASSETS LESS CURRENT LIABILITIES 149,727 173,335
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,337 ) (7,229 )
NET ASSETS 144,390 166,106
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 144,290 166,006
SHAREHOLDERS' FUNDS 144,390 166,106
Page 1
Page 2
For the year ending 31 March 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 Andrew Townley
Director
04/11/2024
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
Complete Access & Tree Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05750483 . The registered office is The Barn, 3 Piccadilly , Scotforth, Lancaster, LA1 4PX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Reducing Balance
Computer Equipment 30% Straight Line
2.4. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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 all 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. 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2023 39,724 61,062 100,786
As at 31 March 2024 39,724 61,062 100,786
Depreciation
As at 1 April 2023 12,632 35,042 47,674
Provided during the period 6,165 6,505 12,670
As at 31 March 2024 18,797 41,547 60,344
Net Book Value
As at 31 March 2024 20,927 19,515 40,442
As at 1 April 2023 27,092 26,020 53,112
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,948 -
Prepayments and accrued income 5,366 84,815
Other debtors 2,746 604
VAT 910 -
10,970 85,419
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 748 5,055
Corporation tax - 9,765
VAT - 562
Other creditors 32 -
Accruals and deferred income 4,249 14,848
Directors' loan accounts 26,789 26,721
31,818 56,951
Page 4
Page 5
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5