Acorah Software Products - Accounts Production 16.1.300 false true true 30 November 2023 7 November 2022 false 1 December 2023 30 November 2024 30 November 2024 14468241 Mr Mason Bennett Mr Frederick Edgar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14468241 2023-11-30 14468241 2024-11-30 14468241 2023-12-01 2024-11-30 14468241 frs-core:CurrentFinancialInstruments 2024-11-30 14468241 frs-core:FurnitureFittings 2024-11-30 14468241 frs-core:FurnitureFittings 2023-12-01 2024-11-30 14468241 frs-core:FurnitureFittings 2023-11-30 14468241 frs-core:PlantMachinery 2024-11-30 14468241 frs-core:PlantMachinery 2023-12-01 2024-11-30 14468241 frs-core:PlantMachinery 2023-11-30 14468241 frs-core:ShareCapital 2024-11-30 14468241 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 14468241 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 14468241 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 14468241 frs-bus:SmallEntities 2023-12-01 2024-11-30 14468241 frs-bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 14468241 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 14468241 frs-bus:Director1 2023-12-01 2024-11-30 14468241 frs-bus:Director2 2023-12-01 2024-11-30 14468241 frs-countries:EnglandWales 2023-12-01 2024-11-30 14468241 2022-11-06 14468241 2023-11-30 14468241 2022-11-07 2023-11-30 14468241 frs-core:CurrentFinancialInstruments 2023-11-30 14468241 frs-core:ShareCapital 2023-11-30 14468241 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 14468241
CUT MFG LTD
Unaudited Financial Statements
For The Year Ended 30 November 2024
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 November 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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
04/03/2025
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Page 1
Page 2
Balance Sheet
Registered number: 14468241
30 November 2024 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,401 6,146
5,401 6,146
CURRENT ASSETS
Debtors 5 - 300
Cash at bank and in hand 4,014 12,099
4,014 12,399
Creditors: Amounts Falling Due Within One Year 6 (16,578 ) (16,318 )
NET CURRENT ASSETS (LIABILITIES) (12,564 ) (3,919 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,163 ) 2,227
NET (LIABILITIES)/ASSETS (7,163 ) 2,227
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (7,165 ) 2,225
SHAREHOLDERS' FUNDS (7,163) 2,227
For the year ending 30 November 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
Mr Frederick Edgar
Director
04/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CUT MFG LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14468241 . The registered office is 25 Temple Court, Hertford, SG14 3LY.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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:
Plant & Machinery 3 Year Straight Line
Fixtures & Fittings 3 Year Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: NIL)
2 -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2023 8,644 575 9,219
Additions - 3,492 3,492
As at 30 November 2024 8,644 4,067 12,711
Depreciation
As at 1 December 2023 2,881 192 3,073
Provided during the period 2,882 1,355 4,237
As at 30 November 2024 5,763 1,547 7,310
Net Book Value
As at 30 November 2024 2,881 2,520 5,401
As at 1 December 2023 5,763 383 6,146
Page 3
Page 4
5. Debtors
30 November 2024 30 November 2023
£ £
Due within one year
Prepayments and accrued income - 300
6. Creditors: Amounts Falling Due Within One Year
30 November 2024 30 November 2023
£ £
Trade creditors 336 336
Accruals and deferred income 240 600
Directors' loan accounts 16,002 15,382
16,578 16,318
7. Share Capital
30 November 2024 30 November 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4