Acorah Software Products - Accounts Production 16.1.300 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 04373331 Mr Carl Allan Carter Mrs Julie Ann Carter Mrs Julie Ann Carter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04373331 2023-07-31 04373331 2024-07-31 04373331 2023-08-01 2024-07-31 04373331 frs-core:CurrentFinancialInstruments 2024-07-31 04373331 frs-core:Non-currentFinancialInstruments 2024-07-31 04373331 frs-core:BetweenOneFiveYears 2024-07-31 04373331 frs-core:FurnitureFittings 2024-07-31 04373331 frs-core:FurnitureFittings 2023-08-01 2024-07-31 04373331 frs-core:FurnitureFittings 2023-07-31 04373331 frs-core:NetGoodwill 2024-07-31 04373331 frs-core:NetGoodwill 2023-08-01 2024-07-31 04373331 frs-core:NetGoodwill 2023-07-31 04373331 frs-core:MotorVehicles 2024-07-31 04373331 frs-core:MotorVehicles 2023-08-01 2024-07-31 04373331 frs-core:MotorVehicles 2023-07-31 04373331 frs-core:PlantMachinery 2024-07-31 04373331 frs-core:PlantMachinery 2023-08-01 2024-07-31 04373331 frs-core:PlantMachinery 2023-07-31 04373331 frs-core:WithinOneYear 2024-07-31 04373331 frs-core:ShareCapital 2024-07-31 04373331 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 04373331 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 04373331 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 04373331 frs-bus:SmallEntities 2023-08-01 2024-07-31 04373331 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 04373331 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 04373331 frs-bus:Director1 2023-08-01 2024-07-31 04373331 frs-bus:Director2 2023-08-01 2024-07-31 04373331 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 04373331 frs-core:CurrentFinancialInstruments 1 2024-07-31 04373331 frs-core:CurrentFinancialInstruments 3 2024-07-31 04373331 frs-core:CurrentFinancialInstruments 4 2024-07-31 04373331 frs-countries:EnglandWales 2023-08-01 2024-07-31 04373331 2022-07-31 04373331 2023-07-31 04373331 2022-08-01 2023-07-31 04373331 frs-core:CurrentFinancialInstruments 2023-07-31 04373331 frs-core:Non-currentFinancialInstruments 2023-07-31 04373331 frs-core:BetweenOneFiveYears 2023-07-31 04373331 frs-core:WithinOneYear 2023-07-31 04373331 frs-core:ShareCapital 2023-07-31 04373331 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 04373331 frs-core:CurrentFinancialInstruments 1 2023-07-31 04373331 frs-core:CurrentFinancialInstruments 3 2023-07-31 04373331 frs-core:CurrentFinancialInstruments 4 2023-07-31
Registered number: 04373331
C & C Cleaning Services Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Time Accounts Ltd
Basepoint Business Centre
Little High Street
Shoreham-By-Sea
West Sussex
BN43 5EG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04373331
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 23,380 32,179
Tangible Assets 5 137,907 129,565
161,287 161,744
CURRENT ASSETS
Stocks 6 275 275
Debtors 7 301,133 238,363
Cash at bank and in hand 39,334 49,848
340,742 288,486
Creditors: Amounts Falling Due Within One Year 8 (243,041 ) (227,538 )
NET CURRENT ASSETS (LIABILITIES) 97,701 60,948
TOTAL ASSETS LESS CURRENT LIABILITIES 258,988 222,692
Creditors: Amounts Falling Due After More Than One Year 9 (39,983 ) (48,659 )
NET ASSETS 219,005 174,033
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Profit and Loss Account 218,005 173,033
SHAREHOLDERS' FUNDS 219,005 174,033
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Page 2
For the year ending 31 July 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
Mrs Julie Ann Carter
Director
10/04/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C & C Cleaning Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04373331 . The registered office is Basepoint Business Centre, C/o Time Accounts , Little High Street , Shoreham-by-sea, West Sussex, BN43 5EG.
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 profit and loss account over its estimated economic life of 5 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:
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Fixtures & Fittings 20% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
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2.7. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
2.8. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If
contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2023: 23)
20 23
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2023 78,991
As at 31 July 2024 78,991
Amortisation
As at 1 August 2023 46,812
Provided during the period 8,799
As at 31 July 2024 55,611
Net Book Value
As at 31 July 2024 23,380
As at 1 August 2023 32,179
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Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2023 129,968 210,952 40,797 381,717
Additions 8,147 49,446 466 58,059
Disposals (933 ) (2,000 ) - (2,933 )
As at 31 July 2024 137,182 258,398 41,263 436,843
Depreciation
As at 1 August 2023 103,373 127,500 21,279 252,152
Provided during the period 10,847 30,631 7,351 48,829
Disposals (45 ) (2,000 ) - (2,045 )
As at 31 July 2024 114,175 156,131 28,630 298,936
Net Book Value
As at 31 July 2024 23,007 102,267 12,633 137,907
As at 1 August 2023 26,595 83,452 19,518 129,565
6. Stocks
2024 2023
£ £
Finished goods 275 275
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 297,087 232,768
Prepayments and accrued income 4,046 4,783
Directors' loan accounts - 812
301,133 238,363
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 16,986 21,533
Trade creditors 46,767 33,743
Bank loans and overdrafts 10,120 9,870
Corporation tax 58,507 37,107
Other taxes and social security 5,686 30,518
VAT 62,387 60,309
Net wages - 29,899
Other creditors 4,996 1,278
Pension contributions unpaid 3,672 1,176
Other creditors - CIS (1,759 ) 170
...CONTINUED
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Page 6
Other creditors - Attachment 1,118 545
Accruals and deferred income 2,364 1,390
Directors' loan accounts 32,197 -
243,041 227,538
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 24,322 22,880
Bank loans 2 to 5 years 15,661 25,779
39,983 48,659
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,986 21,533
Later than one year and not later than five years 24,322 22,880
41,308 44,413
41,308 44,413
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
12. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid - 137,000
Final dividend paid 131,000 -
131,000 137,000
Interim dividend of £101 (2023 - £137) per ordinary share
Page 6