Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 09792745 Mr Richard Helps Mrs Fay Helps iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09792745 2023-09-30 09792745 2024-09-30 09792745 2023-10-01 2024-09-30 09792745 frs-core:CurrentFinancialInstruments 2024-09-30 09792745 frs-core:FurnitureFittings 2024-09-30 09792745 frs-core:FurnitureFittings 2023-10-01 2024-09-30 09792745 frs-core:FurnitureFittings 2023-09-30 09792745 frs-core:NetGoodwill 2024-09-30 09792745 frs-core:NetGoodwill 2023-10-01 2024-09-30 09792745 frs-core:NetGoodwill 2023-09-30 09792745 frs-core:PlantMachinery 2024-09-30 09792745 frs-core:PlantMachinery 2023-10-01 2024-09-30 09792745 frs-core:PlantMachinery 2023-09-30 09792745 frs-core:ShareCapital 2024-09-30 09792745 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09792745 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09792745 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09792745 frs-bus:SmallEntities 2023-10-01 2024-09-30 09792745 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09792745 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09792745 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30 09792745 frs-bus:OrdinaryShareClass1 2024-09-30 09792745 frs-bus:Director1 2023-10-01 2024-09-30 09792745 frs-bus:Director2 2023-10-01 2024-09-30 09792745 frs-countries:EnglandWales 2023-10-01 2024-09-30 09792745 2022-09-30 09792745 2023-09-30 09792745 2022-10-01 2023-09-30 09792745 frs-core:CurrentFinancialInstruments 2023-09-30 09792745 frs-core:ShareCapital 2023-09-30 09792745 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 09792745 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30
Registered number: 09792745
CVPO Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Mendip Accounting Solutions Ltd
6 Hill Road
Clevedon
North Somerset
BS21 7NE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09792745
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 30,000 30,000
Tangible Assets 5 8,427 8,470
38,427 38,470
CURRENT ASSETS
Stocks 6 15,000 15,700
Debtors 7 4,652 383
Cash at bank and in hand 34,888 40,857
54,540 56,940
Creditors: Amounts Falling Due Within One Year 8 (28,701 ) (29,950 )
NET CURRENT ASSETS (LIABILITIES) 25,839 26,990
TOTAL ASSETS LESS CURRENT LIABILITIES 64,266 65,460
NET ASSETS 64,266 65,460
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 64,264 65,458
SHAREHOLDERS' FUNDS 64,266 65,460
For the year ending 30 September 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 Helps
Director
23/04/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
CVPO Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09792745 . The registered office is 6 Hill Road, Clevedon, North Somerset, BS21 7NE.
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 January 2015).
2.2. Turnover
Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
2.4. 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:
Plant & Machinery 18%
Fixtures & Fittings 18%
2.5. 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.
2.6. 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: 13 (2023: 13)
13 13
Page 2
Page 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 30,000
As at 30 September 2024 30,000
Net Book Value
As at 30 September 2024 30,000
As at 1 October 2023 30,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2023 6,427 24,774 31,201
Additions 1,794 - 1,794
As at 30 September 2024 8,221 24,774 32,995
Depreciation
As at 1 October 2023 3,020 19,711 22,731
Provided during the period 936 901 1,837
As at 30 September 2024 3,956 20,612 24,568
Net Book Value
As at 30 September 2024 4,265 4,162 8,427
As at 1 October 2023 3,407 5,063 8,470
6. Stocks
2024 2023
£ £
Stock 15,000 -
Stock - 15,700
15,000 15,700
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,207 -
Prepayments and accrued income 445 383
4,652 383
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Page 4
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 20,243 6,678
Corporation tax (29 ) 7,561
Other taxes and social security 1,917 -
VAT 6,559 7,216
Accruals and deferred income - 8,495
Amounts owed to related parties 11 -
28,701 29,950
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
2024 2023
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1 each 2 2
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
11. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid - 34,133
Final dividend paid 41,200 1,791
41,200 35,924
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