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REGISTERED NUMBER: 03370462 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

COUNTER-ACT SYSTEMS LIMITED

COUNTER-ACT SYSTEMS LIMITED (REGISTERED NUMBER: 03370462)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COUNTER-ACT SYSTEMS LIMITED

COMPANY INFORMATION
For The Year Ended 31 August 2024







DIRECTORS: Mr G Mears
Mr P Mears





SECRETARY: Mrs K A Byford





REGISTERED OFFICE: Unit 1 Lower Farm
Warrington
Olney
Buckinghamshire
MK46 4HN





REGISTERED NUMBER: 03370462 (England and Wales)





ACCOUNTANTS: TC Group
Baird House
Seebeck Place
Knowlhill
Milton Keynes
Buckinghamshire
MK5 8FR

COUNTER-ACT SYSTEMS LIMITED (REGISTERED NUMBER: 03370462)

BALANCE SHEET
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,798 4,482

CURRENT ASSETS
Stocks 5 650 625
Debtors 6 29,646 23,097
Cash at bank 179,993 226,524
210,289 250,246
CREDITORS
Amounts falling due within one year 7 50,414 52,366
NET CURRENT ASSETS 159,875 197,880
TOTAL ASSETS LESS CURRENT LIABILITIES 162,673 202,362

CAPITAL AND RESERVES
Called up share capital 8 202 202
Retained earnings 162,471 202,160
SHAREHOLDERS' FUNDS 162,673 202,362

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2025 and were signed on its behalf by:





Mr G Mears - Director


COUNTER-ACT SYSTEMS LIMITED (REGISTERED NUMBER: 03370462)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 August 2024


1. STATUTORY INFORMATION

Counter-Act Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 25% on reducing balance
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

COUNTER-ACT SYSTEMS LIMITED (REGISTERED NUMBER: 03370462)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2024


4. TANGIBLE FIXED ASSETS
Short Plant and Computer
leasehold machinery equipment Totals
£    £    £    £   
COST
At 1 September 2023 6,920 7,185 19,130 33,235
Disposals - - (3,623 ) (3,623 )
At 31 August 2024 6,920 7,185 15,507 29,612
DEPRECIATION
At 1 September 2023 6,714 7,181 14,858 28,753
Charge for year 51 1 1,068 1,120
Eliminated on disposal - - (3,059 ) (3,059 )
At 31 August 2024 6,765 7,182 12,867 26,814
NET BOOK VALUE
At 31 August 2024 155 3 2,640 2,798
At 31 August 2023 206 4 4,272 4,482

5. STOCKS
2024 2023
£    £   
Stocks 650 625

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 27,358 23,097
Prepayments 2,288 -
29,646 23,097

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 11,399 8,017
Corporation tax 25,699 31,804
Social security and other taxes - 238
VAT 7,734 7,880
Other creditors 684 -
Directors' loan accounts 1,296 1,137
Accruals and deferred income 3,602 3,290
50,414 52,366

COUNTER-ACT SYSTEMS LIMITED (REGISTERED NUMBER: 03370462)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2024


8. CALLED UP SHARE CAPITAL

Allotted, Issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary £1 100 100
100 Ordinary B £1 100 100
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
202 202