Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 09805683 Mr Robert Hughes Robert Hughes true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09805683 2023-10-31 09805683 2024-10-31 09805683 2023-11-01 2024-10-31 09805683 frs-core:CurrentFinancialInstruments 2024-10-31 09805683 frs-core:ComputerEquipment 2024-10-31 09805683 frs-core:ComputerEquipment 2023-11-01 2024-10-31 09805683 frs-core:ComputerEquipment 2023-10-31 09805683 frs-core:ShareCapital 2024-10-31 09805683 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09805683 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09805683 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 09805683 frs-bus:SmallEntities 2023-11-01 2024-10-31 09805683 frs-bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 09805683 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 09805683 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31 09805683 frs-bus:OrdinaryShareClass1 2024-10-31 09805683 1 2023-11-01 2024-10-31 09805683 frs-bus:Director1 2023-11-01 2024-10-31 09805683 frs-countries:EnglandWales 2023-11-01 2024-10-31 09805683 2022-10-31 09805683 2023-10-31 09805683 2022-11-01 2023-10-31 09805683 frs-core:CurrentFinancialInstruments 2023-10-31 09805683 frs-core:ShareCapital 2023-10-31 09805683 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 09805683 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31
Registered number: 09805683
Castanea Services Limited
Financial Statements
For The Year Ended 31 October 2024
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Castanea Services Limited for the year ended 31 October 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Castanea Services Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Castanea Services Limited , as a body, in accordance with the terms of our engagement letter dated 20 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Castanea Services Limited and state those matters that we have agreed to state to the director of Castanea Services Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Castanea Services Limited and its director as a body for our work or for this report.
It is your duty to ensure that Castanea Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Castanea Services Limited . You consider that Castanea Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Castanea Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Deborah Whiteley
20th February 2025
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Balance Sheet
Registered number: 09805683
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 786 387
786 387
CURRENT ASSETS
Debtors 5 18,613 18,206
Cash at bank and in hand 17,480 55,882
36,093 74,088
Creditors: Amounts Falling Due Within One Year 6 (12,980 ) (25,419 )
NET CURRENT ASSETS (LIABILITIES) 23,113 48,669
TOTAL ASSETS LESS CURRENT LIABILITIES 23,899 49,056
NET ASSETS 23,899 49,056
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 23,799 48,956
SHAREHOLDERS' FUNDS 23,899 49,056
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For the year ending 31 October 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 Robert Hughes
Director
20th February 2025
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Castanea Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09805683 . The registered office is 7 Clarence Parade, Cheltenham, Gloucestershire, GL50 3NY.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 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:
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
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. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.7. 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: 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2023 976
Additions 591
As at 31 October 2024 1,567
Depreciation
As at 1 November 2023 589
Provided during the period 192
As at 31 October 2024 781
Net Book Value
As at 31 October 2024 786
As at 1 November 2023 387
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 14,880 14,330
Prepayments and accrued income 3,733 3,668
Director's loan account - 208
18,613 18,206
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,841 3,631
Corporation tax 6,136 11,941
Other taxes and social security 290 72
VAT 1,539 8,970
Net wages 752 805
Director's loan account 422 -
12,980 25,419
7. Share Capital
2024 2023
Allotted, called up but not fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr Robert Hughes 51,000 -
9. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 51,000 47,000
10. Ultimate Controlling Party
The company's ultimate controlling party is Robert Hughes by virtue of his ownership of 100% of the issued share capital in the company.
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