Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 08979440 Mr Carl Metcalf Mrs Sian Metcalf Mr & Mrs Metcalf true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08979440 2023-04-30 08979440 2024-04-30 08979440 2023-05-01 2024-04-30 08979440 frs-core:CurrentFinancialInstruments 2024-04-30 08979440 frs-core:Non-currentFinancialInstruments 2024-04-30 08979440 frs-core:FurnitureFittings 2023-05-01 2024-04-30 08979440 frs-core:MotorVehicles 2024-04-30 08979440 frs-core:MotorVehicles 2023-05-01 2024-04-30 08979440 frs-core:MotorVehicles 2023-04-30 08979440 frs-core:PlantMachinery 2024-04-30 08979440 frs-core:PlantMachinery 2023-05-01 2024-04-30 08979440 frs-core:PlantMachinery 2023-04-30 08979440 frs-core:ShareCapital 2024-04-30 08979440 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08979440 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08979440 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 08979440 frs-bus:SmallEntities 2023-05-01 2024-04-30 08979440 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08979440 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08979440 1 2023-05-01 2024-04-30 08979440 frs-bus:Director1 2023-05-01 2024-04-30 08979440 frs-bus:Director2 2023-05-01 2024-04-30 08979440 frs-countries:EnglandWales 2023-05-01 2024-04-30 08979440 2022-04-30 08979440 2023-04-30 08979440 2022-05-01 2023-04-30 08979440 frs-core:CurrentFinancialInstruments 2023-04-30 08979440 frs-core:Non-currentFinancialInstruments 2023-04-30 08979440 frs-core:ShareCapital 2023-04-30 08979440 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 08979440
CMAC Specialists Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
LPTA Limited
Chartered Certified Accountants
Priory Road
Priory Place
Tiptree
Essex
CO5 0QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08979440
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,940 29,029
24,940 29,029
CURRENT ASSETS
Debtors 5 13,408 17,815
Cash at bank and in hand 15,162 12,593
28,570 30,408
Creditors: Amounts Falling Due Within One Year 6 (20,883 ) (17,799 )
NET CURRENT ASSETS (LIABILITIES) 7,687 12,609
TOTAL ASSETS LESS CURRENT LIABILITIES 32,627 41,638
Creditors: Amounts Falling Due After More Than One Year 7 (5,508 ) (12,060 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,381 ) (5,000 )
NET ASSETS 22,738 24,578
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 22,638 24,478
SHAREHOLDERS' FUNDS 22,738 24,578
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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 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 Carl Metcalf
Director
10th January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CMAC Specialists Limited Registered number 08979440 is a limited by shares company incorporated in England & Wales. The Registered Office is The Gatehouse, Brundon Lane, Sudbury, CO10 7GB.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
2.4. 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.
2.5. 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: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 34,200 18,125 52,325
Additions 2,473 - 2,473
Disposals (409 ) - (409 )
As at 30 April 2024 36,264 18,125 54,389
Depreciation
As at 1 May 2023 12,546 10,750 23,296
Provided during the period 4,760 1,475 6,235
Disposals (82 ) - (82 )
As at 30 April 2024 17,224 12,225 29,449
Net Book Value
As at 30 April 2024 19,040 5,900 24,940
As at 1 May 2023 21,654 7,375 29,029
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 12,965 17,474
Prepayments and accrued income 143 341
CIS Debtor 300 -
13,408 17,815
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 541 127
Bank loans and overdrafts 6,552 7,260
Corporation tax 8,172 4,330
VAT 4,519 4,708
Accruals and deferred income 995 995
Directors' loan accounts 104 379
20,883 17,799
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans > 1 Year 5,508 12,060
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 34,000 13,000
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr & Mrs Metcalf by virtue of their ownership of 100% of the issued share capital in the company.
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