Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 10008199 Mr Chris Longhurst Mr Garry Bellott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10008199 2023-04-30 10008199 2024-04-30 10008199 2023-05-01 2024-04-30 10008199 frs-core:CurrentFinancialInstruments 2024-04-30 10008199 frs-core:Non-currentFinancialInstruments 2024-04-30 10008199 frs-core:BetweenOneFiveYears 2024-04-30 10008199 frs-core:ComputerEquipment 2024-04-30 10008199 frs-core:ComputerEquipment 2023-05-01 2024-04-30 10008199 frs-core:ComputerEquipment 2023-04-30 10008199 frs-core:MotorVehicles 2024-04-30 10008199 frs-core:MotorVehicles 2023-05-01 2024-04-30 10008199 frs-core:MotorVehicles 2023-04-30 10008199 frs-core:PlantMachinery 2024-04-30 10008199 frs-core:PlantMachinery 2023-05-01 2024-04-30 10008199 frs-core:PlantMachinery 2023-04-30 10008199 frs-core:WithinOneYear 2024-04-30 10008199 frs-core:ShareCapital 2024-04-30 10008199 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 10008199 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10008199 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 10008199 frs-bus:SmallEntities 2023-05-01 2024-04-30 10008199 frs-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 10008199 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 10008199 frs-bus:Director1 2023-05-01 2024-04-30 10008199 frs-bus:Director2 2023-05-01 2024-04-30 10008199 frs-countries:EnglandWales 2023-05-01 2024-04-30 10008199 2022-04-30 10008199 2023-04-30 10008199 2022-05-01 2023-04-30 10008199 frs-core:CurrentFinancialInstruments 2023-04-30 10008199 frs-core:Non-currentFinancialInstruments 2023-04-30 10008199 frs-core:BetweenOneFiveYears 2023-04-30 10008199 frs-core:WithinOneYear 2023-04-30 10008199 frs-core:ShareCapital 2023-04-30 10008199 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 10008199
C&G Bathroom Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
In accordance with the engagement letter dated 21 February 2016, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 April 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
12/11/2024
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Page 1
Page 2
Balance Sheet
Registered number: 10008199
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 37,021 49,434
37,021 49,434
CURRENT ASSETS
Stocks 5 425 325
Debtors 6 32,617 14,664
Cash at bank and in hand 338 8,960
33,380 23,949
Creditors: Amounts Falling Due Within One Year 7 (41,267 ) (34,694 )
NET CURRENT ASSETS (LIABILITIES) (7,887 ) (10,745 )
TOTAL ASSETS LESS CURRENT LIABILITIES 29,134 38,689
Creditors: Amounts Falling Due After More Than One Year 8 (27,295 ) (38,213 )
NET ASSETS 1,839 476
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 1,739 376
SHAREHOLDERS' FUNDS 1,839 476
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Page 3
For the year ending 30 April 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 Garry Bellott
Director
12/11/2024
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
C&G Bathroom Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10008199 . The registered office is 1st & 2nd Floor 2 West Street, Ware, Herts, SG12 9EE.
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.
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
Computer Equipment 33% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 4 4
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 3,846 54,950 1,667 60,463
As at 30 April 2024 3,846 54,950 1,667 60,463
Depreciation
As at 1 May 2023 3,180 6,869 980 11,029
Provided during the period 166 12,020 227 12,413
As at 30 April 2024 3,346 18,889 1,207 23,442
Net Book Value
As at 30 April 2024 500 36,061 460 37,021
As at 1 May 2023 666 48,081 687 49,434
5. Stocks
2024 2023
£ £
Finished goods 425 325
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 600 3,288
Prepayments and accrued income 32,017 9,326
Amounts owed by associates - 2,050
32,617 14,664
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,918 10,918
Trade creditors 540 1,067
Other taxes and social security 1,761 2,455
VAT 1,874 1,317
Accruals and deferred income - 769
Directors' loan accounts 23,574 18,168
Amounts owed to associates 2,600 -
41,267 34,694
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 27,295 38,213
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,918 10,918
Later than one year and not later than five years 27,295 38,213
38,213 49,131
38,213 49,131
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
KITCHEN BATHROOM & TILE CO LIMITED (14685219)Associate Under Common ControlDuring the year, C&G Bathroom Solutions charged management fees totaling £31,060. At the year end, an amount of £2,600 was outstanding to Kitchen Bathroom & Tile Co Limited. These transactions were conducted on an arm's length basis and under normal market conditions.

KITCHEN BATHROOM & TILE CO LIMITED (14685219)

Associate Under Common Control

During the year, C&G Bathroom Solutions charged management fees totaling £31,060. At the year end, an amount of £2,600 was outstanding to Kitchen Bathroom & Tile Co Limited. These transactions were conducted on an arm's length basis and under normal market conditions.

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