Acorah Software Products - Accounts Production 16.1.200 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 07261601 Mr C Langston Mrs S Langston true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07261601 2023-06-30 07261601 2024-06-30 07261601 2023-07-01 2024-06-30 07261601 frs-core:CurrentFinancialInstruments 2024-06-30 07261601 frs-core:Non-currentFinancialInstruments 2024-06-30 07261601 frs-core:ComputerEquipment 2024-06-30 07261601 frs-core:ComputerEquipment 2023-07-01 2024-06-30 07261601 frs-core:ComputerEquipment 2023-06-30 07261601 frs-core:FurnitureFittings 2024-06-30 07261601 frs-core:FurnitureFittings 2023-07-01 2024-06-30 07261601 frs-core:FurnitureFittings 2023-06-30 07261601 frs-core:MotorVehicles 2024-06-30 07261601 frs-core:MotorVehicles 2023-07-01 2024-06-30 07261601 frs-core:MotorVehicles 2023-06-30 07261601 frs-core:ShareCapital 2024-06-30 07261601 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 07261601 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 07261601 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 07261601 frs-bus:SmallEntities 2023-07-01 2024-06-30 07261601 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 07261601 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 07261601 1 2023-07-01 2024-06-30 07261601 frs-bus:Director1 2023-07-01 2024-06-30 07261601 frs-bus:Director2 2023-07-01 2024-06-30 07261601 frs-countries:EnglandWales 2023-07-01 2024-06-30 07261601 2022-06-30 07261601 2023-06-30 07261601 2022-07-01 2023-06-30 07261601 frs-core:CurrentFinancialInstruments 2023-06-30 07261601 frs-core:Non-currentFinancialInstruments 2023-06-30 07261601 frs-core:ShareCapital 2023-06-30 07261601 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 07261601
C & J Langston 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: 07261601
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,915 5,220
3,915 5,220
CURRENT ASSETS
Stocks 5 2,726 2,374
Debtors 6 2,754 9,814
Cash at bank and in hand 9,496 7,071
14,976 19,259
Creditors: Amounts Falling Due Within One Year 7 (16,640 ) (10,334 )
NET CURRENT ASSETS (LIABILITIES) (1,664 ) 8,925
TOTAL ASSETS LESS CURRENT LIABILITIES 2,251 14,145
Creditors: Amounts Falling Due After More Than One Year 8 (4,995 ) (12,955 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (744 ) (992 )
NET (LIABILITIES)/ASSETS (3,488 ) 198
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account (3,688 ) (2 )
SHAREHOLDERS' FUNDS (3,488) 198
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
Mr C Langston
Director
Mrs S Langston
Director
20/03/2025
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
C & J Langston Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07261601 . The registered office is 29, Hatherton Croft, Shoal Hill, Cannock, Staffs, WS11 1LD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Motor Vehicles 25 per cent per annum reducing balance
Fixtures & Fittings 20 per cent per annum straight line
Computer Equipment 20 per cent per annum straight line
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 charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 21,995 3,612 1,416 27,023
As at 30 June 2024 21,995 3,612 1,416 27,023
Depreciation
As at 1 July 2023 16,775 3,612 1,416 21,803
Provided during the period 1,305 - - 1,305
As at 30 June 2024 18,080 3,612 1,416 23,108
Net Book Value
As at 30 June 2024 3,915 - - 3,915
As at 1 July 2023 5,220 - - 5,220
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5. Stocks
2024 2023
£ £
Stock 2,726 2,374
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,986 626
Prepayments and accrued income 768 724
Directors' loan accounts - 8,464
2,754 9,814
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,924 1,225
Bank loans and overdrafts 3,980 -
Corporation tax 4,333 4,043
VAT 2,573 3,655
Other creditors 731 254
Accruals and deferred income 1,031 1,157
Directors' loan accounts 68 -
16,640 10,334
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,995 12,955
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 744 992
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
Page 4
Page 5
12. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 21,000 15,000
13. Ultimate Controlling Party
The company's ultimate controlling parties are Mr C Langston and Mrs S Langston by virtue of their ownership of 50% each of the issued share capital in the company.
Page 5