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 09011795 Mr Craig Povey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09011795 2023-04-30 09011795 2024-04-30 09011795 2023-05-01 2024-04-30 09011795 frs-core:CurrentFinancialInstruments 2024-04-30 09011795 frs-core:Non-currentFinancialInstruments 2024-04-30 09011795 frs-core:BetweenOneFiveYears 2024-04-30 09011795 frs-core:NetGoodwill 2024-04-30 09011795 frs-core:NetGoodwill 2023-05-01 2024-04-30 09011795 frs-core:NetGoodwill 2023-04-30 09011795 frs-core:MotorVehicles 2024-04-30 09011795 frs-core:MotorVehicles 2023-05-01 2024-04-30 09011795 frs-core:MotorVehicles 2023-04-30 09011795 frs-core:ShareCapital 2024-04-30 09011795 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 09011795 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09011795 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 09011795 frs-bus:SmallEntities 2023-05-01 2024-04-30 09011795 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 09011795 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 09011795 frs-bus:Director1 2023-05-01 2024-04-30 09011795 frs-countries:EnglandWales 2023-05-01 2024-04-30 09011795 2022-04-30 09011795 2023-04-30 09011795 2022-05-01 2023-04-30 09011795 frs-core:CurrentFinancialInstruments 2023-04-30 09011795 frs-core:Non-currentFinancialInstruments 2023-04-30 09011795 frs-core:BetweenOneFiveYears 2023-04-30 09011795 frs-core:ShareCapital 2023-04-30 09011795 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 09011795
CTP Builders Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Freya Accounts Ltd
Holbrook House, 32 Oakley Lane
Oakley
Basingstoke
Hampshire
RG23 7JY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09011795
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 5,497 8,246
5,497 8,246
CURRENT ASSETS
Stocks 6 150 150
Debtors 7 17,457 6,901
Cash at bank and in hand 64,546 79,561
82,153 86,612
Creditors: Amounts Falling Due Within One Year 8 (66,985 ) (55,057 )
NET CURRENT ASSETS (LIABILITIES) 15,168 31,555
TOTAL ASSETS LESS CURRENT LIABILITIES 20,665 39,801
Creditors: Amounts Falling Due After More Than One Year 9 (5,163 ) (7,642 )
NET ASSETS 15,502 32,159
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 15,501 32,158
SHAREHOLDERS' FUNDS 15,502 32,159
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 Craig Povey
Director
17th January 2025
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
CTP Builders Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09011795 . The registered office is 9 Holmes Close, Hatch Warren, Basingstoke, Hampshire, RG22 4UT.
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 four 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:
Motor Vehicles 25% Straight Line
2.5. 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.
2.6. 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.
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. 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 two. 2 (2023: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 5,000
As at 30 April 2024 5,000
Amortisation
As at 1 May 2023 5,000
As at 30 April 2024 5,000
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
5. Tangible Assets
Motor Vehicles
£
Cost
As at 1 May 2023 10,995
As at 30 April 2024 10,995
Depreciation
As at 1 May 2023 2,749
Provided during the period 2,749
As at 30 April 2024 5,498
Net Book Value
As at 30 April 2024 5,497
As at 1 May 2023 8,246
6. Stocks
2024 2023
£ £
Materials 150 150
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 17,324 6,901
Prepayments and accrued income 133 -
17,457 6,901
Page 4
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 24,489 24,989
Corporation tax 9,353 5,238
Other taxes and social security 3,095 1,663
VAT 19,544 10,396
Credit card 10,495 12,706
Director's loan account 9 65
66,985 55,057
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,163 7,642
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 5,163 7,642
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
12. Directors Advances, Credits and Guarantees
Dividends paid to directors
13. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 53,200 47,550
Page 5