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Registered number: 02330343
Ccsigns Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02330343
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 130,970 121,705
130,970 121,705
CURRENT ASSETS
Stocks 6 14,505 14,925
Debtors 7 351,254 309,172
Cash at bank and in hand 12,913 37,514
378,672 361,611
Creditors: Amounts Falling Due Within One Year 8 (154,774 ) (131,566 )
NET CURRENT ASSETS (LIABILITIES) 223,898 230,045
TOTAL ASSETS LESS CURRENT LIABILITIES 354,868 351,750
Creditors: Amounts Falling Due After More Than One Year 9 (142,928 ) (78,531 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,488 ) (19,116 )
NET ASSETS 197,452 254,103
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 197,352 254,003
SHAREHOLDERS' FUNDS 197,452 254,103
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 P J Tugby
Director
7th February 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ccsigns Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02330343 . The registered office is Unit 20 Headstocks Ind Estate, Merchant Way Main Road, Watnall, Nottingham, NG16 1AA.
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 10 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 15% reducing balance
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
2.5. 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.
2.6. 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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2.7. 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2023: 15)
15 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 15,340
As at 30 September 2024 15,340
Amortisation
As at 1 October 2023 15,340
As at 30 September 2024 15,340
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 October 2023 - 106,749 146,958 253,707
Additions 24,722 17,845 19,274 61,841
Disposals - (65,380 ) (30,108 ) (95,488 )
As at 30 September 2024 24,722 59,214 136,124 220,060
Depreciation
As at 1 October 2023 - 75,784 56,218 132,002
Provided during the period 3,708 6,319 24,715 34,742
Disposals - (58,700 ) (18,954 ) (77,654 )
As at 30 September 2024 3,708 23,403 61,979 89,090
Net Book Value
As at 30 September 2024 21,014 35,811 74,145 130,970
As at 1 October 2023 - 30,965 90,740 121,705
6. Stocks
2024 2023
£ £
Stock 14,505 14,925
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 77,467 70,365
Prepayments and accrued income 7,654 660
Other debtors 6,313 7,007
Amounts owed by group undertakings 259,820 231,140
351,254 309,172
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,376 6,876
Trade creditors 74,512 56,552
Bank loans and overdrafts 15,206 3,998
Other taxes and social security 4,578 4,864
VAT 23,542 31,122
Other creditors 3,100 3,031
Accruals and deferred income 4,760 5,423
Director's loan account 19,700 19,700
154,774 131,566
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 69,751 70,249
Bank loans 73,177 8,282
142,928 78,531
10. Share Capital
2024 2023
Allotted, called up but not fully paid £ £
45 Ordinary A shares of £ 1.00 each 45 45
45 Ordinary B shares of £ 1.00 each 45 45
10 Ordinary C shares of £ 1.00 each 10 10
100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 34,466 16,850
Later than one year and not later than five years 102,354 4,400
Later than five years 8,626 -
145,446 21,250
12. Related Party Transactions
During the year the company provided and received short term loans from related parties. The
balance outstanding due (to) or due from related parties at 30 September 2024 are £259,820 (2023: £231,140).
13. Ultimate Controlling Party
The company's ultimate controlling party is Signs Up Limited by virtue of his ownership of 100% of the issued share capital in the company.
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