Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 02219943 C P Davis J C Barroca Gil C H Crawford Landpac Ground Improvement Technologies Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02219943 2023-06-30 02219943 2024-06-30 02219943 2023-07-01 2024-06-30 02219943 frs-core:CurrentFinancialInstruments 2024-06-30 02219943 frs-core:Non-currentFinancialInstruments 2024-06-30 02219943 frs-core:PlantMachinery 2024-06-30 02219943 frs-core:PlantMachinery 2023-07-01 2024-06-30 02219943 frs-core:PlantMachinery 2023-06-30 02219943 frs-core:ShareCapital 2024-06-30 02219943 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 02219943 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 02219943 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 02219943 frs-bus:SmallEntities 2023-07-01 2024-06-30 02219943 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 02219943 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 02219943 1 2023-07-01 2024-06-30 02219943 frs-core:UnlistedNon-exchangeTraded 2024-06-30 02219943 frs-core:UnlistedNon-exchangeTraded 2023-06-30 02219943 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 02219943 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 02219943 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 02219943 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 02219943 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 02219943 frs-bus:Director1 2023-07-01 2024-06-30 02219943 frs-bus:Director2 2023-07-01 2024-06-30 02219943 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 02219943 frs-core:CurrentFinancialInstruments 5 2024-06-30 02219943 frs-countries:EnglandWales 2023-07-01 2024-06-30 02219943 2022-06-30 02219943 2023-06-30 02219943 2022-07-01 2023-06-30 02219943 frs-core:CurrentFinancialInstruments 2023-06-30 02219943 frs-core:Non-currentFinancialInstruments 2023-06-30 02219943 frs-core:ShareCapital 2023-06-30 02219943 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 02219943 frs-core:CurrentFinancialInstruments 5 2023-06-30
Registered number: 02219943
Compaction Technology (Soil) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02219943
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,028 34,439
Investments 5 624,407 1,278,561
651,435 1,313,000
CURRENT ASSETS
Stocks 55,217 58,835
Debtors 6 387,899 181,532
Cash at bank and in hand 5,431 174,999
448,547 415,366
Creditors: Amounts Falling Due Within One Year 7 (415,130 ) (404,534 )
NET CURRENT ASSETS (LIABILITIES) 33,417 10,832
TOTAL ASSETS LESS CURRENT LIABILITIES 684,852 1,323,832
Creditors: Amounts Falling Due After More Than One Year 8 (504,766 ) (609,766 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,166 ) (5,520 )
NET ASSETS 173,920 708,546
CAPITAL AND RESERVES
Called up share capital 9 450 450
Profit and Loss Account 173,470 708,096
SHAREHOLDERS' FUNDS 173,920 708,546
Page 1
Page 2
For the year ending 30 June 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
C P Davis
Director
27 August 2024
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
Compaction Technology (Soil) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02219943 . The registered office is Devonshire House, 582 Honeypot Lane, Stanmore, Middlesex, HA7 1JS.
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.
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 12% on reducing balance
2.4. 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.
2.5. Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the balance sheet date.
Current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. Average Number of Employees
Average number of employees during the year was as follows: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2023 369,054
Disposals (12,737 )
As at 30 June 2024 356,317
Depreciation
As at 1 July 2023 334,615
Provided during the period 3,860
Disposals (9,186 )
As at 30 June 2024 329,289
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2024 27,028
As at 1 July 2023 34,439
5. Investments
Unlisted
£
Cost
As at 1 July 2023 1,278,561
Disposals (654,154 )
As at 30 June 2024 624,407
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 624,407
As at 1 July 2023 1,278,561
Investments in subsidiary companies are shown at cost.
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 38,899 13,000
Other debtors - 55,000
Amounts owed by group undertakings 349,000 113,532
387,899 181,532
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 41,207 29
Corporation tax - 6,574
VAT 2,389 1,772
Other creditors 303,384 328,159
Accruals 68,150 68,000
415,130 404,534
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 504,766 609,766
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 450 450
10. Ultimate Controlling Party
The company's ultimate controlling party is Landpac Ground Improvement Technologies Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 5