Acorah Software Products - Accounts Production 16.0.110 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 03794914 Mr Dennis Armstrong Mrs Della Armstrong Mrs Della Armstrong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03794914 2023-09-30 03794914 2024-09-30 03794914 2023-10-01 2024-09-30 03794914 frs-core:CurrentFinancialInstruments 2024-09-30 03794914 frs-core:ShareCapital 2024-09-30 03794914 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 03794914 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 03794914 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 03794914 frs-bus:SmallEntities 2023-10-01 2024-09-30 03794914 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 03794914 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 03794914 frs-core:CostValuation 2023-09-30 03794914 frs-core:CostValuation 2024-09-30 03794914 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 03794914 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 03794914 frs-bus:Director1 2023-10-01 2024-09-30 03794914 frs-bus:Director2 2023-10-01 2024-09-30 03794914 frs-bus:Director2 2023-09-30 03794914 frs-bus:Director2 2024-09-30 03794914 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 03794914 frs-countries:EnglandWales 2023-10-01 2024-09-30 03794914 2022-09-30 03794914 2023-09-30 03794914 2022-10-01 2023-09-30 03794914 frs-core:CurrentFinancialInstruments 2023-09-30 03794914 frs-core:ShareCapital 2023-09-30 03794914 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 03794914
Computer Communications (Holdings) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03794914
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,000 1,000
1,000 1,000
CURRENT ASSETS
Debtors 5 48,052 67,116
Cash at bank and in hand 66,925 61,739
114,977 128,855
Creditors: Amounts Falling Due Within One Year 6 (72,766 ) (75,163 )
NET CURRENT ASSETS (LIABILITIES) 42,211 53,692
TOTAL ASSETS LESS CURRENT LIABILITIES 43,211 54,692
NET ASSETS 43,211 54,692
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 42,211 53,692
SHAREHOLDERS' FUNDS 43,211 54,692
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For the year ending 30 September 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
Mrs Della Armstrong
Director
1 January 2025
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
Computer Communications (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03794914 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
Management do not consider there to be any significant judgements or estimates used 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.
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.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: )
- -
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4. Investments
Subsidiaries
£
Cost
As at 1 October 2023 1,000
As at 30 September 2024 1,000
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 1,000
As at 1 October 2023 1,000
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 48,052 67,116
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Amounts owed to group undertakings 58,637 62,091
Other creditors 1,350 1,287
Taxation and social security 12,779 11,785
72,766 75,163
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Dennis Armstrong 39,893 50,056 54,897 - 35,052
The above loan is unsecured and repayable on demand.
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