Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 02758342 Mr Richard Parker Mrs Ann Parker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02758342 2023-12-31 02758342 2024-12-31 02758342 2024-01-01 2024-12-31 02758342 frs-core:CurrentFinancialInstruments 2024-12-31 02758342 frs-core:FurnitureFittings 2024-12-31 02758342 frs-core:FurnitureFittings 2024-01-01 2024-12-31 02758342 frs-core:FurnitureFittings 2023-12-31 02758342 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 02758342 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02758342 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 02758342 frs-core:MotorVehicles 2024-01-01 2024-12-31 02758342 frs-core:PlantMachinery 2024-01-01 2024-12-31 02758342 frs-core:RevaluationReserve 2023-12-31 02758342 frs-core:RevaluationReserve 2024-12-31 02758342 frs-core:ShareCapital 2024-12-31 02758342 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02758342 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02758342 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 02758342 frs-bus:SmallEntities 2024-01-01 2024-12-31 02758342 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02758342 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02758342 frs-bus:Director1 2024-01-01 2024-12-31 02758342 frs-bus:Director2 2024-01-01 2024-12-31 02758342 frs-countries:EnglandWales 2024-01-01 2024-12-31 02758342 2022-12-31 02758342 2023-12-31 02758342 2023-01-01 2023-12-31 02758342 frs-core:CurrentFinancialInstruments 2023-12-31 02758342 frs-core:RevaluationReserve 2023-12-31 02758342 frs-core:ShareCapital 2023-12-31 02758342 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 02758342
Claydon Court Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Axis Accounting & Bookkeeping Ltd
Colchester Business Centre
1 George Williams Way
Colchester
CO1 2JS
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 02758342
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 781,436 784,157
781,436 784,157
CURRENT ASSETS
Debtors 5 48,888 48,888
Cash at bank and in hand 661 697
49,549 49,585
Creditors: Amounts Falling Due Within One Year 6 (235,000 ) (235,001 )
NET CURRENT ASSETS (LIABILITIES) (185,451 ) (185,416 )
TOTAL ASSETS LESS CURRENT LIABILITIES 595,985 598,741
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,609 ) (1,203 )
NET ASSETS 594,376 597,538
CAPITAL AND RESERVES
Called up share capital 7 77,750 77,750
Revaluation reserve 8 206,714 206,714
Profit and Loss Account 309,912 313,074
SHAREHOLDERS' FUNDS 594,376 597,538
For the year ending 31 December 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 Richard Parker
Director
14/04/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Claydon Court Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 02758342 . The registered office is Chase House, Elmstead Market, Colchester, Essex, CO7 7DZ.
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. 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:
Freehold 0%
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 775,000 101,073 876,073
As at 31 December 2024 775,000 101,073 876,073
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 January 2024 - 91,916 91,916
Provided during the period - 2,721 2,721
As at 31 December 2024 - 94,637 94,637
Net Book Value
As at 31 December 2024 775,000 6,436 781,436
As at 1 January 2024 775,000 9,157 784,157
Cost or valuation as at 31 December 2024 represented by:
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
At cost 775,000 101,073 876,073
775,000 101,073 876,073
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 8,888 8,888
Called up share capital not paid 40,000 40,000
48,888 48,888
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Directors' loan accounts 235,000 235,000
235,000 235,001
7. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 40,000 40,000
Called Up Share Capital has been paid up 37,750 37,750
Amount of Allotted, Called Up Share Capital 77,750 77,750
8. Reserves
Revaluation Reserve
£
As at 1 January 2024 206,714
As at 31 December 2024 206,714
Page 3