Acorah Software Products - Accounts Production 16.0.110 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 09739731 Mr Michael Gallagher Mr Michael Gallagher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09739731 2023-08-31 09739731 2024-08-31 09739731 2023-09-01 2024-08-31 09739731 frs-core:CurrentFinancialInstruments 2024-08-31 09739731 frs-core:Non-currentFinancialInstruments 2024-08-31 09739731 frs-core:ComputerEquipment 2024-08-31 09739731 frs-core:ComputerEquipment 2023-09-01 2024-08-31 09739731 frs-core:ComputerEquipment 2023-08-31 09739731 frs-core:MotorVehicles 2024-08-31 09739731 frs-core:MotorVehicles 2023-09-01 2024-08-31 09739731 frs-core:MotorVehicles 2023-08-31 09739731 frs-core:PlantMachinery 2024-08-31 09739731 frs-core:PlantMachinery 2023-09-01 2024-08-31 09739731 frs-core:PlantMachinery 2023-08-31 09739731 frs-core:ShareCapital 2024-08-31 09739731 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09739731 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09739731 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 09739731 frs-bus:SmallEntities 2023-09-01 2024-08-31 09739731 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 09739731 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09739731 frs-bus:Director1 2023-09-01 2024-08-31 09739731 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 09739731 frs-core:CurrentFinancialInstruments 3 2024-08-31 09739731 frs-countries:EnglandWales 2023-09-01 2024-08-31 09739731 2022-08-31 09739731 2023-08-31 09739731 2022-09-01 2023-08-31 09739731 frs-core:CurrentFinancialInstruments 2023-08-31 09739731 frs-core:Non-currentFinancialInstruments 2023-08-31 09739731 frs-core:ShareCapital 2023-08-31 09739731 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 09739731 frs-core:CurrentFinancialInstruments 3 2023-08-31
Registered number: 09739731
Clickco Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09739731
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,928 15,655
11,928 15,655
CURRENT ASSETS
Stocks 5 175,820 139,322
Cash at bank and in hand 51,460 24,697
227,280 164,019
Creditors: Amounts Falling Due Within One Year 6 (177,810 ) (127,519 )
NET CURRENT ASSETS (LIABILITIES) 49,470 36,500
TOTAL ASSETS LESS CURRENT LIABILITIES 61,398 52,155
Creditors: Amounts Falling Due After More Than One Year 7 (11,016 ) (18,628 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,330 ) (423 )
NET ASSETS 47,052 33,104
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 47,042 33,094
SHAREHOLDERS' FUNDS 47,052 33,104
Page 1
Page 2
For the year ending 31 August 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 Michael Gallagher
Director
08/11/2024
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
Clickco Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09739731 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business park, Carlton, Barnsley, S71 3HR.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Equipment 25% reducing balance
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.
2.5. 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.
Page 3
Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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 assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 4 2
4 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Equipment Total
£ £ £ £
Cost
As at 1 September 2023 4,500 16,373 - 20,873
Additions - - 250 250
As at 31 August 2024 4,500 16,373 250 21,123
Depreciation
As at 1 September 2023 1,125 4,093 - 5,218
Provided during the period 844 3,070 63 3,977
As at 31 August 2024 1,969 7,163 63 9,195
Net Book Value
As at 31 August 2024 2,531 9,210 187 11,928
As at 1 September 2023 3,375 12,280 - 15,655
5. Stocks
2024 2023
£ £
Stock 175,820 139,322
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,612 3,612
Bank loans and overdrafts 4,000 4,000
Corporation tax 10,374 1,780
PAYE Control 4,951 843
VAT 54,561 25,755
Wages control - 760
Credit Card -Capital on tap 71 -
Pension Control 85 -
Accruals and deferred income 2,208 729
Director's loan account 97,948 90,040
177,810 127,519
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,643 11,255
Bank loans more than 1 years 3,373 7,373
11,016 18,628
9. Related Party Transactions
The company is controlled by Mr M Gallagher, director & shareholder of the company.
The balance on the director’s loan account of Mr M Gallagher at 31st August 2024 was 97,948 (2023 - £90,040) due from the company.
Page 5