Acorah Software Products - Accounts Production 16.0.110 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 10815121 Mr Christopher Moore Mrs Jessica Moore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10815121 2023-06-30 10815121 2024-06-30 10815121 2023-07-01 2024-06-30 10815121 frs-core:Non-currentFinancialInstruments 2024-06-30 10815121 frs-core:ComputerEquipment 2024-06-30 10815121 frs-core:ComputerEquipment 2023-07-01 2024-06-30 10815121 frs-core:ComputerEquipment 2023-06-30 10815121 frs-core:MotorVehicles 2024-06-30 10815121 frs-core:MotorVehicles 2023-07-01 2024-06-30 10815121 frs-core:MotorVehicles 2023-06-30 10815121 frs-core:PlantMachinery 2024-06-30 10815121 frs-core:PlantMachinery 2023-07-01 2024-06-30 10815121 frs-core:PlantMachinery 2023-06-30 10815121 frs-core:ShareCapital 2024-06-30 10815121 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 10815121 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10815121 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 10815121 frs-bus:SmallEntities 2023-07-01 2024-06-30 10815121 frs-bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 10815121 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 10815121 frs-bus:Director1 2023-07-01 2024-06-30 10815121 frs-bus:Director2 2023-07-01 2024-06-30 10815121 frs-countries:EnglandWales 2023-07-01 2024-06-30 10815121 2022-06-30 10815121 2023-06-30 10815121 2022-07-01 2023-06-30 10815121 frs-core:Non-currentFinancialInstruments 2023-06-30 10815121 frs-core:ShareCapital 2023-06-30 10815121 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 10815121
CFM Utilities & Groundworks Ltd
Financial Statements
For The Year Ended 30 June 2024
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of CFM Utilities & Groundworks Ltd For The Year Ended 30 June 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of CFM Utilities & Groundworks Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of CFM Utilities & Groundworks Ltd , as a body, in accordance with the terms of our engagement letter dated 25 July 2017. Our work has been undertaken solely to prepare for your approval the accounts of CFM Utilities & Groundworks Ltd and state those matters that we have agreed to state to the directors of CFM Utilities & Groundworks Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CFM Utilities & Groundworks Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that CFM Utilities & Groundworks Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CFM Utilities & Groundworks Ltd . You consider that CFM Utilities & Groundworks Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CFM Utilities & Groundworks Ltd . 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
3rd December 2024
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
Balance Sheet
Registered number: 10815121
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 107,154 72,923
107,154 72,923
CURRENT ASSETS
Debtors 131,459 45,005
Cash at bank and in hand 38,499 58,815
169,958 103,820
Creditors: Amounts Falling Due Within One Year (96,020 ) (41,706 )
NET CURRENT ASSETS (LIABILITIES) 73,938 62,114
TOTAL ASSETS LESS CURRENT LIABILITIES 181,092 135,037
Creditors: Amounts Falling Due After More Than One Year (70,513 ) (49,257 )
NET ASSETS 110,579 85,780
CAPITAL AND RESERVES
Called up share capital 14 14
Profit and Loss Account 110,565 85,766
SHAREHOLDERS' FUNDS 110,579 85,780
Page 2
Page 3
For the year ending 30 June 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 Christopher Moore
Director
3rd December 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
CFM Utilities & Groundworks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10815121 . The registered office is 146 Manor Way, BorehamWood, Hertfordshire, WD6 1QX.
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.
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% Straight line
Motor Vehicles 25% Reducing balance
Computer Equipment 33% Straight line
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. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 4)
2 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 51,013 95,498 490 147,001
Additions - 83,399 - 83,399
Disposals - (12,950 ) - (12,950 )
As at 30 June 2024 51,013 165,947 490 217,450
Depreciation
As at 1 July 2023 29,956 43,632 490 74,078
Provided during the period 12,279 32,792 - 45,071
Disposals - (8,853 ) - (8,853 )
As at 30 June 2024 42,235 67,571 490 110,296
Net Book Value
As at 30 June 2024 8,778 98,376 - 107,154
As at 1 July 2023 21,057 51,866 - 72,923
Page 5