Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 13410573 Mr Christian Ball Mr Judd O'Connor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13410573 2023-05-31 13410573 2024-05-31 13410573 2023-06-01 2024-05-31 13410573 frs-core:CurrentFinancialInstruments 2024-05-31 13410573 frs-core:Non-currentFinancialInstruments 2024-05-31 13410573 frs-core:BetweenOneFiveYears 2024-05-31 13410573 frs-core:FurnitureFittings 2024-05-31 13410573 frs-core:FurnitureFittings 2023-06-01 2024-05-31 13410573 frs-core:FurnitureFittings 2023-05-31 13410573 frs-core:MotorVehicles 2024-05-31 13410573 frs-core:MotorVehicles 2023-06-01 2024-05-31 13410573 frs-core:MotorVehicles 2023-05-31 13410573 frs-core:PlantMachinery 2024-05-31 13410573 frs-core:PlantMachinery 2023-06-01 2024-05-31 13410573 frs-core:PlantMachinery 2023-05-31 13410573 frs-core:ShareCapital 2024-05-31 13410573 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 13410573 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 13410573 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 13410573 frs-bus:SmallEntities 2023-06-01 2024-05-31 13410573 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 13410573 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 13410573 frs-bus:Director1 2023-06-01 2024-05-31 13410573 frs-bus:Director2 2023-06-01 2024-05-31 13410573 frs-countries:EnglandWales 2023-06-01 2024-05-31 13410573 2022-05-31 13410573 2023-05-31 13410573 2022-06-01 2023-05-31 13410573 frs-core:CurrentFinancialInstruments 2023-05-31 13410573 frs-core:Non-currentFinancialInstruments 2023-05-31 13410573 frs-core:BetweenOneFiveYears 2023-05-31 13410573 frs-core:ShareCapital 2023-05-31 13410573 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 13410573
C And J Utility Services Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
DRP Partners Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13410573
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 172,955 112,239
172,955 112,239
CURRENT ASSETS
Stocks 5 493,255 -
Debtors 6 270,897 184,382
Cash at bank and in hand 19,161 1,340
783,313 185,722
Creditors: Amounts Falling Due Within One Year 7 (625,687 ) (125,422 )
NET CURRENT ASSETS (LIABILITIES) 157,626 60,300
TOTAL ASSETS LESS CURRENT LIABILITIES 330,581 172,539
Creditors: Amounts Falling Due After More Than One Year 8 (269,034 ) (125,688 )
NET ASSETS 61,547 46,851
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 61,447 46,751
SHAREHOLDERS' FUNDS 61,547 46,851
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For the year ending 31 May 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 Judd O'Connor
Director
16/01/2025
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
C And J Utility Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13410573 . The registered office is Dukes Court, 91 Wellington Street, Luton, LU1 5AF.
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.
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.
2.3. 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 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
2.4. 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.
2.5. 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.
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2.6. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 1)
2 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2023 94,500 67,650 554 162,704
Additions 121,678 - 2,281 123,959
Disposals - (30,200 ) - (30,200 )
As at 31 May 2024 216,178 37,450 2,835 256,463
Depreciation
As at 1 June 2023 23,625 26,598 242 50,465
Provided during the period 35,344 10,263 649 46,256
Disposals - (13,213 ) - (13,213 )
As at 31 May 2024 58,969 23,648 891 83,508
Net Book Value
As at 31 May 2024 157,209 13,802 1,944 172,955
As at 1 June 2023 70,875 41,052 312 112,239
5. Stocks
2024 2023
£ £
Work in progress 493,255 -
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 80,548 88,725
Other debtors 190,349 95,657
270,897 184,382
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 430,539 64,094
Other creditors 103,060 61,325
Taxation and social security 92,088 3
625,687 125,422
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 154,158 125,688
Other loans 114,876 -
269,034 125,688
9. 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 154,158 125,688
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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