Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 12348821 Mr ANDREW MCDONOUGH iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12348821 2022-12-31 12348821 2023-12-31 12348821 2023-01-01 2023-12-31 12348821 frs-core:CurrentFinancialInstruments 2023-12-31 12348821 frs-core:Non-currentFinancialInstruments 2023-12-31 12348821 frs-core:ComputerEquipment 2023-12-31 12348821 frs-core:ComputerEquipment 2023-01-01 2023-12-31 12348821 frs-core:ComputerEquipment 2022-12-31 12348821 frs-core:OtherReservesSubtotal 2023-12-31 12348821 frs-core:ShareCapital 2023-12-31 12348821 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 12348821 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 12348821 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 12348821 frs-bus:SmallEntities 2023-01-01 2023-12-31 12348821 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 12348821 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 12348821 frs-bus:Director1 2023-01-01 2023-12-31 12348821 frs-countries:EnglandWales 2023-01-01 2023-12-31 12348821 2021-12-31 12348821 2022-12-31 12348821 2022-01-01 2022-12-31 12348821 frs-core:CurrentFinancialInstruments 2022-12-31 12348821 frs-core:Non-currentFinancialInstruments 2022-12-31 12348821 frs-core:OtherReservesSubtotal 2022-12-31 12348821 frs-core:ShareCapital 2022-12-31 12348821 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 12348821
CONSTRUCTION AND COMMERCIAL CONSULTANTS LTD
Unaudited Financial Statements
For The Year Ended 31 December 2023
TREVOR HALL ASSOCIATES LIMITED
30 Hamilton Road
Ashton-In-Makerfield
Wigan
WN4 0SU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12348821
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,077 1,629
2,077 1,629
CURRENT ASSETS
Debtors 5 74,072 49,384
Cash at bank and in hand 34,966 30,814
109,038 80,198
Creditors: Amounts Falling Due Within One Year 6 (23,984 ) (18,584 )
NET CURRENT ASSETS (LIABILITIES) 85,054 61,614
TOTAL ASSETS LESS CURRENT LIABILITIES 87,131 63,243
Creditors: Amounts Falling Due After More Than One Year 7 (159,692 ) (93,901 )
NET LIABILITIES (72,561 ) (30,658 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Other reserves 12,493 -
Profit and Loss Account (85,154 ) (30,758 )
SHAREHOLDERS' FUNDS (72,561) (30,658)
Page 1
Page 2
For the year ending 31 December 2023 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 MCDONOUGH
Director
22/01/2025
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
CONSTRUCTION AND COMMERCIAL CONSULTANTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12348821 . The registered office is 30 HAMILTON ROAD, ASHTON IN MAKERFIELD, WIGAN, LANCS, WN4 0SU.
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:
Computer Equipment 15%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 2,610
Additions 815
As at 31 December 2023 3,425
Depreciation
As at 1 January 2023 981
Provided during the period 367
As at 31 December 2023 1,348
Net Book Value
As at 31 December 2023 2,077
As at 1 January 2023 1,629
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 73,622 48,934
Other debtors 450 450
74,072 49,384
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 215
Other taxes and social security 2,458 1,682
VAT 18,881 16,340
Other creditors 2,645 347
23,984 18,584
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Corporation tax - 17,885
Directors loan account 159,692 76,016
159,692 93,901
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4