Acorah Software Products - Accounts Production 16.0.110 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 09402773 Mr Lee Rutter true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09402773 2023-01-31 09402773 2024-01-31 09402773 2023-02-01 2024-01-31 09402773 frs-core:CurrentFinancialInstruments 2024-01-31 09402773 frs-core:ComputerEquipment 2024-01-31 09402773 frs-core:ComputerEquipment 2023-02-01 2024-01-31 09402773 frs-core:ComputerEquipment 2023-01-31 09402773 frs-core:MotorVehicles 2024-01-31 09402773 frs-core:MotorVehicles 2023-02-01 2024-01-31 09402773 frs-core:MotorVehicles 2023-01-31 09402773 frs-core:PlantMachinery 2024-01-31 09402773 frs-core:PlantMachinery 2023-02-01 2024-01-31 09402773 frs-core:PlantMachinery 2023-01-31 09402773 frs-core:ShareCapital 2024-01-31 09402773 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 09402773 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09402773 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 09402773 frs-bus:SmallEntities 2023-02-01 2024-01-31 09402773 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09402773 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 09402773 1 2023-02-01 2024-01-31 09402773 frs-bus:Director1 2023-02-01 2024-01-31 09402773 frs-countries:EnglandWales 2023-02-01 2024-01-31 09402773 2022-01-31 09402773 2023-01-31 09402773 2022-02-01 2023-01-31 09402773 frs-core:CurrentFinancialInstruments 2023-01-31 09402773 frs-core:ShareCapital 2023-01-31 09402773 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 09402773 frs-core:CurrentFinancialInstruments 1 2023-01-31 09402773 frs-core:CurrentFinancialInstruments 2 2023-01-31
Registered number: 09402773
Complete Construction Services North East Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Bookkeeping 4 Busy Bees Ltd
AAT
Unit 3
Vickers Close
Preston Farm Industrial Estate
Stockton on Tees
TS18 3TD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09402773
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 390
- 390
CURRENT ASSETS
Debtors 5 64,496 52,802
Cash at bank and in hand 2,353 3,118
66,849 55,920
Creditors: Amounts Falling Due Within One Year 6 (55,594 ) (67,426 )
NET CURRENT ASSETS (LIABILITIES) 11,255 (11,506 )
TOTAL ASSETS LESS CURRENT LIABILITIES 11,255 (11,116 )
NET ASSETS/(LIABILITIES) 11,255 (11,116 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 11,155 (11,216 )
SHAREHOLDERS' FUNDS 11,255 (11,116)
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For the year ending 31 January 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 Lee Rutter
Director
30th November 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 Construction Services North East Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09402773 . The registered office is 9 Breton Drive, Ingleby Barwick, Stockton on Tees, TS17 0BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 30% straight line
Motor Vehicles 25% reducing balance
Computer Equipment 30% straight line
2.4. 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 1 1
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 3,913 17,823 1,862 23,598
As at 31 January 2024 3,913 17,823 1,862 23,598
Depreciation
As at 1 February 2023 3,913 17,823 1,472 23,208
Provided during the period - - 390 390
As at 31 January 2024 3,913 17,823 1,862 23,598
Net Book Value
As at 31 January 2024 - - - -
As at 1 February 2023 - - 390 390
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors (1,454 ) 8,404
Other debtors (2) - 205
Other taxes and social security 65,950 44,193
64,496 52,802
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,791 5,470
Bank loans and overdrafts - (8 )
Corporation tax - 268
VAT 32,601 43,357
Net wages 207 -
Other creditors (1) - 676
Accruals and deferred income 15,625 5,860
Director's loan account 370 11,803
55,594 67,426
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
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9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Lee Rutter by virtue of his ownership of 100% of the issued share capital in the company.
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