Acorah Software Products - Accounts Production 16.1.300 false true false 26 April 2023 30 April 2024 30 April 2024 14828219 Ms J Lin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14828219 2023-04-25 14828219 2024-04-30 14828219 2023-04-26 2024-04-30 14828219 frs-core:FurnitureFittings 2024-04-30 14828219 frs-core:FurnitureFittings 2023-04-26 2024-04-30 14828219 frs-core:FurnitureFittings 2023-04-25 14828219 frs-core:NetGoodwill 2024-04-30 14828219 frs-core:NetGoodwill 2023-04-26 2024-04-30 14828219 frs-core:NetGoodwill 2023-04-25 14828219 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 14828219 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-26 2024-04-30 14828219 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-25 14828219 frs-core:PlantMachinery 2024-04-30 14828219 frs-core:PlantMachinery 2023-04-26 2024-04-30 14828219 frs-core:PlantMachinery 2023-04-25 14828219 frs-core:ShareCapital 2024-04-30 14828219 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 14828219 frs-bus:PrivateLimitedCompanyLtd 2023-04-26 2024-04-30 14828219 frs-bus:FilletedAccounts 2023-04-26 2024-04-30 14828219 frs-bus:SmallEntities 2023-04-26 2024-04-30 14828219 frs-bus:AuditExempt-NoAccountantsReport 2023-04-26 2024-04-30 14828219 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-26 2024-04-30 14828219 frs-bus:Director1 2023-04-26 2024-04-30 14828219 frs-countries:EnglandWales 2023-04-26 2024-04-30
Registered number: 14828219
Ct Tring Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Overpaidtax Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14828219
2024
Notes £ £
FIXED ASSETS
Intangible Assets 4 73,397
Tangible Assets 5 2,441
75,838
CURRENT ASSETS
Stocks 6 3,000
Cash at bank and in hand 19,647
22,647
Creditors: Amounts Falling Due Within One Year 7 (97,852 )
NET CURRENT ASSETS (LIABILITIES) (75,205 )
TOTAL ASSETS LESS CURRENT LIABILITIES 633
NET ASSETS 633
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account 533
SHAREHOLDERS' FUNDS 633
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 her 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
Ms J Lin
Director
31/01/2025
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
Ct Tring Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14828219 . The registered office is 2 Akeman Street, Tring, HP23 6AA.
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. 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 .... years.
2.4. 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:
Leasehold None
Plant & Machinery 20% Straight line
Fixtures & Fittings 20% Straight line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 26 April 2023 -
Additions 78,499
As at 30 April 2024 78,499
Amortisation
As at 26 April 2023 -
Provided during the period 5,102
As at 30 April 2024 5,102
Net Book Value
As at 30 April 2024 73,397
As at 26 April 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost or Valuation
As at 26 April 2023 - - - -
Additions - - 1,500 1,500
Disposals - 1,550 - 1,550
Revaluation 1 - - 1
As at 30 April 2024 1 1,550 1,500 3,051
Depreciation
As at 26 April 2023 - - - -
Provided during the period - 310 300 610
As at 30 April 2024 - 310 300 610
Net Book Value
As at 30 April 2024 1 1,240 1,200 2,441
As at 26 April 2023 - - - -
6. Stocks
2024
£
Stock 3,000
7. Creditors: Amounts Falling Due Within One Year
2024
£
Other creditors 97,852
Page 4
Page 5
8. Share Capital
2024
£
Allotted, Called up and fully paid 100
Page 5