Acorah Software Products - Accounts Production 16.1.300 false true 28 March 2023 29 March 2022 false 29 March 2023 27 March 2024 27 March 2024 08483054 Mr C D Lynch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08483054 2023-03-28 08483054 2024-03-27 08483054 2023-03-29 2024-03-27 08483054 frs-core:CurrentFinancialInstruments 2024-03-27 08483054 frs-core:Non-currentFinancialInstruments 2024-03-27 08483054 frs-core:ComputerEquipment 2024-03-27 08483054 frs-core:ComputerEquipment 2023-03-29 2024-03-27 08483054 frs-core:ComputerEquipment 2023-03-28 08483054 frs-core:FurnitureFittings 2024-03-27 08483054 frs-core:FurnitureFittings 2023-03-29 2024-03-27 08483054 frs-core:FurnitureFittings 2023-03-28 08483054 frs-core:NetGoodwill 2024-03-27 08483054 frs-core:NetGoodwill 2023-03-29 2024-03-27 08483054 frs-core:NetGoodwill 2023-03-28 08483054 frs-core:MotorVehicles 2024-03-27 08483054 frs-core:MotorVehicles 2023-03-29 2024-03-27 08483054 frs-core:MotorVehicles 2023-03-28 08483054 frs-core:ShareCapital 2024-03-27 08483054 frs-core:RetainedEarningsAccumulatedLosses 2024-03-27 08483054 frs-bus:PrivateLimitedCompanyLtd 2023-03-29 2024-03-27 08483054 frs-bus:FilletedAccounts 2023-03-29 2024-03-27 08483054 frs-bus:SmallEntities 2023-03-29 2024-03-27 08483054 frs-bus:AuditExempt-NoAccountantsReport 2023-03-29 2024-03-27 08483054 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-29 2024-03-27 08483054 frs-bus:Director1 2023-03-29 2024-03-27 08483054 frs-countries:EnglandWales 2023-03-29 2024-03-27 08483054 2022-03-28 08483054 2023-03-28 08483054 2022-03-29 2023-03-28 08483054 frs-core:CurrentFinancialInstruments 2023-03-28 08483054 frs-core:Non-currentFinancialInstruments 2023-03-28 08483054 frs-core:ShareCapital 2023-03-28 08483054 frs-core:RetainedEarningsAccumulatedLosses 2023-03-28
Registered number: 08483054
Cdl Building And Carpentry Limited
Financial Statements
For The Year Ended 27 March 2024
Cursio & Co. Ltd
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08483054
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 10,000
Tangible Assets 5 4,535 7,698
14,535 17,698
CURRENT ASSETS
Stocks 6 175,396 75,724
Debtors 7 94,931 50,057
Cash at bank and in hand 291 951
270,618 126,732
Creditors: Amounts Falling Due Within One Year 8 (135,689 ) (109,420 )
NET CURRENT ASSETS (LIABILITIES) 134,929 17,312
TOTAL ASSETS LESS CURRENT LIABILITIES 149,464 35,010
Creditors: Amounts Falling Due After More Than One Year 9 (149,355 ) (33,867 )
NET ASSETS 109 1,143
CAPITAL AND RESERVES
Called up share capital 10 1 1
Income Statement 108 1,142
SHAREHOLDERS' FUNDS 109 1,143
Page 1
Page 2
For the year ending 27 March 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 Income Statement.
On behalf of the board
Mr C D Lynch
Director
14 March 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
Cdl Building And Carpentry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08483054 . The registered office is 8 Axis Court Mallard Way, Riverside Business Park, Swansea, SA7 0AJ.
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 income statement 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:
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 25% Straight Line
Computer Equipment 30% Reducing Balance
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: 8 (2023: 9)
8 9
4. Intangible Assets
Goodwill
£
Cost
As at 29 March 2023 10,000
As at 27 March 2024 10,000
Net Book Value
As at 27 March 2024 10,000
As at 29 March 2023 10,000
Page 3
Page 4
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 29 March 2023 15,495 133 1,791 17,419
As at 27 March 2024 15,495 133 1,791 17,419
Depreciation
As at 29 March 2023 8,043 133 1,545 9,721
Provided during the period 3,089 - 74 3,163
As at 27 March 2024 11,132 133 1,619 12,884
Net Book Value
As at 27 March 2024 4,363 - 172 4,535
As at 29 March 2023 7,452 - 246 7,698
6. Stocks
2024 2023
£ £
Work in progress 175,396 75,724
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 53,760 576
Prepayments and accrued income 2,500 1,500
Other debtors 32,434 42,713
Director's loan account 6,237 5,268
94,931 50,057
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 77,121 50,317
Bank loans and overdrafts 16,605 13,224
Corporation tax - 9,511
Other taxes and social security 24,764 24,005
VAT 13,838 11,568
Net wages 2,566 -
Accruals and deferred income 795 795
135,689 109,420
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 149,355 33,867
Page 4
Page 5
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5