Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 8467459 Mr Fergus Stracey Fergus Stracey true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8467459 2023-04-30 8467459 2024-04-30 8467459 2023-05-01 2024-04-30 8467459 frs-core:CurrentFinancialInstruments 2024-04-30 8467459 frs-core:Non-currentFinancialInstruments 2024-04-30 8467459 frs-core:ComputerEquipment 2024-04-30 8467459 frs-core:ComputerEquipment 2023-05-01 2024-04-30 8467459 frs-core:ComputerEquipment 2023-04-30 8467459 frs-core:NetGoodwill 2024-04-30 8467459 frs-core:NetGoodwill 2023-05-01 2024-04-30 8467459 frs-core:NetGoodwill 2023-04-30 8467459 frs-core:PlantMachinery 2024-04-30 8467459 frs-core:PlantMachinery 2023-05-01 2024-04-30 8467459 frs-core:PlantMachinery 2023-04-30 8467459 frs-core:ShareCapital 2024-04-30 8467459 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 8467459 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 8467459 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 8467459 frs-bus:SmallEntities 2023-05-01 2024-04-30 8467459 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 8467459 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 8467459 1 2023-05-01 2024-04-30 8467459 frs-bus:Director1 2023-05-01 2024-04-30 8467459 frs-countries:EnglandWales 2023-05-01 2024-04-30 8467459 2022-04-30 8467459 2023-04-30 8467459 2022-05-01 2023-04-30 8467459 frs-core:CurrentFinancialInstruments 2023-04-30 8467459 frs-core:Non-currentFinancialInstruments 2023-04-30 8467459 frs-core:ShareCapital 2023-04-30 8467459 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 8467459
C T B Book Keeping Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
C T B Book Keeping Limited
29 Looe Street
The Barbican
Plymouth
PL4 0EA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 8467459
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 22,308 22,308
Tangible Assets 5 229 497
22,537 22,805
CURRENT ASSETS
Stocks 6 2,650 3,412
Debtors 7 44,590 40,720
Cash at bank and in hand 11,949 15,895
59,189 60,027
Creditors: Amounts Falling Due Within One Year 8 (36,056 ) (21,678 )
NET CURRENT ASSETS (LIABILITIES) 23,133 38,349
TOTAL ASSETS LESS CURRENT LIABILITIES 45,670 61,154
Creditors: Amounts Falling Due After More Than One Year 9 (93,497 ) (104,087 )
NET LIABILITIES (47,827 ) (42,933 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (47,828 ) (42,934 )
SHAREHOLDERS' FUNDS (47,827) (42,933)
Page 1
Page 2
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 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 Fergus Stracey
Director
30/12/2024
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
C T B Book Keeping Limited Registered number 8467459 is a limited by shares company incorporated in England & Wales. The Registered Office is 29 Looe Street, Plymouth, PL4 0EA.
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 April 2008).
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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 20% Straight Line
Computer Equipment 20% Straight Line
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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 3 4
3 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 22,308
As at 30 April 2024 22,308
Net Book Value
As at 30 April 2024 22,308
As at 1 May 2023 22,308
Page 3
Page 4
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 2,966 8,590 11,556
As at 30 April 2024 2,966 8,590 11,556
Depreciation
As at 1 May 2023 2,544 8,515 11,059
Provided during the period 193 75 268
As at 30 April 2024 2,737 8,590 11,327
Net Book Value
As at 30 April 2024 229 - 229
As at 1 May 2023 422 75 497
6. Stocks
2024 2023
£ £
Work in progress 2,650 3,412
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 40,047 36,177
Prepayments and accrued income 4,543 4,543
44,590 40,720
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 21,350 14,835
Bank loans and overdrafts 1,724 2,061
Corporation tax 14 14
VAT 12,968 4,768
36,056 21,678
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 36,709 48,127
Directors loan account 56,788 55,960
93,497 104,087
Page 4
Page 5
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
11. Ultimate Controlling Party
The company's ultimate controlling party is Fergus Stracey by virtue of his ownership of 100% of the issued share capital in the company.
Page 5