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 05950183 Mr Andrew Durkan Mrs Samantha Durkan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05950183 2023-09-30 05950183 2024-09-30 05950183 2023-10-01 2024-09-30 05950183 frs-core:CurrentFinancialInstruments 2024-09-30 05950183 frs-core:FurnitureFittings 2024-09-30 05950183 frs-core:FurnitureFittings 2023-10-01 2024-09-30 05950183 frs-core:FurnitureFittings 2023-09-30 05950183 frs-core:PlantMachinery 2024-09-30 05950183 frs-core:PlantMachinery 2023-10-01 2024-09-30 05950183 frs-core:PlantMachinery 2023-09-30 05950183 frs-core:ShareCapital 2024-09-30 05950183 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05950183 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05950183 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 05950183 frs-bus:SmallEntities 2023-10-01 2024-09-30 05950183 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05950183 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05950183 frs-bus:Director1 2023-10-01 2024-09-30 05950183 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 05950183 frs-core:CurrentFinancialInstruments 1 2024-09-30 05950183 frs-countries:EnglandWales 2023-10-01 2024-09-30 05950183 2022-09-30 05950183 2023-09-30 05950183 2022-10-01 2023-09-30 05950183 frs-core:CurrentFinancialInstruments 2023-09-30 05950183 frs-core:ShareCapital 2023-09-30 05950183 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 05950183 frs-core:CurrentFinancialInstruments 1 2023-09-30
Registered number: 05950183
Cleartone Communications U.K. Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
TaxAssist Accountants
TaxAssist Accountants
1 Sundorne Avenue
Shrewsbury
Shropshire
SY1 4JW
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05950183
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,310 4,550
4,310 4,550
CURRENT ASSETS
Stocks 5 2,500 2,500
Debtors 6 24,078 14,110
Cash at bank and in hand 57,530 53,474
84,108 70,084
Creditors: Amounts Falling Due Within One Year 7 (16,274 ) (15,125 )
NET CURRENT ASSETS (LIABILITIES) 67,834 54,959
TOTAL ASSETS LESS CURRENT LIABILITIES 72,144 59,509
NET ASSETS 72,144 59,509
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 72,142 59,507
SHAREHOLDERS' FUNDS 72,144 59,509
Page 1
Page 2
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 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 Andrew Durkan
Director
16th January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cleartone Communications U.K. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05950183 . The registered office is 17 Cornfield Close, Bomere Heath, Shrewsbury, Shropshire, SY4 3PA.
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 -
Fixtures & Fittings 25% SLM
2.4. 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.
2.5. 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.
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: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2023 4,300 4,144 8,444
As at 30 September 2024 4,300 4,144 8,444
Depreciation
As at 1 October 2023 - 3,894 3,894
Provided during the period - 240 240
As at 30 September 2024 - 4,134 4,134
Net Book Value
As at 30 September 2024 4,300 10 4,310
As at 1 October 2023 4,300 250 4,550
5. Stocks
2024 2023
£ £
Finished goods 2,500 2,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,027 2,236
Prepayments and accrued income - 323
Other debtors 10,551 10,551
Intercompany loan 10,500 1,000
24,078 14,110
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 13,318 13,632
Other taxes and social security 19 -
VAT 2,566 1,121
Accruals 172 172
Director's loan account 199 200
16,274 15,125
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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