Acorah Software Products - Accounts Production 16.0.110 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 11479077 M Hill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11479077 2023-07-31 11479077 2024-07-31 11479077 2023-08-01 2024-07-31 11479077 frs-core:CurrentFinancialInstruments 2024-07-31 11479077 frs-core:ComputerEquipment 2024-07-31 11479077 frs-core:ComputerEquipment 2023-08-01 2024-07-31 11479077 frs-core:ComputerEquipment 2023-07-31 11479077 frs-core:FurnitureFittings 2024-07-31 11479077 frs-core:FurnitureFittings 2023-08-01 2024-07-31 11479077 frs-core:FurnitureFittings 2023-07-31 11479077 frs-core:MotorVehicles 2024-07-31 11479077 frs-core:MotorVehicles 2023-08-01 2024-07-31 11479077 frs-core:MotorVehicles 2023-07-31 11479077 frs-core:ShareCapital 2024-07-31 11479077 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 11479077 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11479077 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 11479077 frs-bus:SmallEntities 2023-08-01 2024-07-31 11479077 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 11479077 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 11479077 frs-bus:Director1 2023-08-01 2024-07-31 11479077 frs-countries:EnglandWales 2023-08-01 2024-07-31 11479077 2022-07-31 11479077 2023-07-31 11479077 2022-08-01 2023-07-31 11479077 frs-core:CurrentFinancialInstruments 2023-07-31 11479077 frs-core:ShareCapital 2023-07-31 11479077 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 11479077
Certus Services Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11479077
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 65,728 2,299
65,728 2,299
CURRENT ASSETS
Debtors 5 19,566 14,255
Cash at bank and in hand 67,881 126,750
87,447 141,005
Creditors: Amounts Falling Due Within One Year 6 (14,561 ) (23,389 )
NET CURRENT ASSETS (LIABILITIES) 72,886 117,616
TOTAL ASSETS LESS CURRENT LIABILITIES 138,614 119,915
NET ASSETS 138,614 119,915
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 138,604 119,905
SHAREHOLDERS' FUNDS 138,614 119,915
Page 1
Page 2
For the year ending 31 July 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
M Hill
Director
08/11/2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Certus Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11479077 . The registered office is 6th Floor, Parsonage Chambers, 3 Parsonage, Manchester, M3 2HW.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There have been no judgements, estimates or assumptions made in the preparation of these financial statements.
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 sale of goods and 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 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% straight line
2.5. 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 years 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 assets reflect 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 - 2,640 6,009 8,649
Additions 78,895 - 142 79,037
As at 31 July 2024 78,895 2,640 6,151 87,686
Depreciation
As at 1 August 2023 - 1,596 4,754 6,350
Provided during the period 14,793 261 554 15,608
As at 31 July 2024 14,793 1,857 5,308 21,958
Net Book Value
As at 31 July 2024 64,102 783 843 65,728
As at 1 August 2023 - 1,044 1,255 2,299
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 19,320 14,040
Prepayments and accrued income 246 215
19,566 14,255
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7 142
Corporation tax 4,597 15,823
VAT 9,598 7,021
Director's loan account 359 403
14,561 23,389
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
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