Acorah Software Products - Accounts Production 16.2.850 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 8253710 Mr Craig Anthony Weaver Mr Derek Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 8253710 2023-10-31 8253710 2024-10-31 8253710 2023-11-01 2024-10-31 8253710 frs-core:CurrentFinancialInstruments 2024-10-31 8253710 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 8253710 frs-core:MotorVehicles 2024-10-31 8253710 frs-core:MotorVehicles 2023-11-01 2024-10-31 8253710 frs-core:MotorVehicles 2023-10-31 8253710 frs-core:ShareCapital 2024-10-31 8253710 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 8253710 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 8253710 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 8253710 frs-bus:SmallEntities 2023-11-01 2024-10-31 8253710 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 8253710 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 8253710 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 8253710 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 8253710 frs-bus:Director1 2023-11-01 2024-10-31 8253710 frs-bus:Director2 2023-11-01 2024-10-31 8253710 frs-countries:EnglandWales 2023-11-01 2024-10-31 8253710 2022-10-31 8253710 2023-10-31 8253710 2022-11-01 2023-10-31 8253710 frs-core:CurrentFinancialInstruments 2023-10-31 8253710 frs-core:ShareCapital 2023-10-31 8253710 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 8253710 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31
Registered number: 8253710
C & D Property Investments Ltd
Financial Statements
For The Year Ended 31 October 2024
Paul Costello Acccountancy Ltd.
Penycastell Farm Bryn
Port Talbot
Neath Port Talbot
SA13 2PY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 8253710
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 90,000 90,000
90,000 90,000
CURRENT ASSETS
Debtors 6 500 500
Cash at bank and in hand 12,039 15,615
12,539 16,115
Creditors: Amounts Falling Due Within One Year 7 (65,629 ) (56,911 )
NET CURRENT ASSETS (LIABILITIES) (53,090 ) (40,796 )
TOTAL ASSETS LESS CURRENT LIABILITIES 36,910 49,204
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,764 ) (9,764 )
NET ASSETS 27,146 39,440
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 41,626 41,626
Profit and Loss Account (14,580 ) (2,286 )
SHAREHOLDERS' FUNDS 27,146 39,440
Page 1
Page 2
For the year ending 31 October 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 Craig Anthony Weaver
Director
Mr Derek Davies
Director
15/04/2025
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
C & D Property Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 8253710 . The registered office is Penycastell Farm, Bryn, Port Talbot, West Glamorgan, SA13 2PY.
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. 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:
Freehold 2% straight line
Motor Vehicles 25% on cost
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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
£
Cost
As at 1 November 2023 7,404
As at 31 October 2024 7,404
Depreciation
As at 1 November 2023 7,404
As at 31 October 2024 7,404
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 October 2024 -
As at 1 November 2023 -
5. Investment Property
2024
£
Fair Value
As at 1 November 2023 and 31 October 2024 90,000
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 500 500
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,000 1,000
Directors' loan accounts 54,629 45,911
Amounts owed to associates 10,000 10,000
65,629 56,911
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Fair Value Reserve
£
As at 1 November 2023 41,626
As at 31 October 2024 41,626
Page 4