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 12185972 Mr Paul Hunt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12185972 2023-09-30 12185972 2024-09-30 12185972 2023-10-01 2024-09-30 12185972 frs-core:CurrentFinancialInstruments 2024-09-30 12185972 frs-core:ComputerEquipment 2024-09-30 12185972 frs-core:ComputerEquipment 2023-10-01 2024-09-30 12185972 frs-core:ComputerEquipment 2023-09-30 12185972 frs-core:MotorVehicles 2024-09-30 12185972 frs-core:MotorVehicles 2023-10-01 2024-09-30 12185972 frs-core:MotorVehicles 2023-09-30 12185972 frs-core:PlantMachinery 2024-09-30 12185972 frs-core:PlantMachinery 2023-10-01 2024-09-30 12185972 frs-core:PlantMachinery 2023-09-30 12185972 frs-core:ShareCapital 2024-09-30 12185972 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12185972 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12185972 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 12185972 frs-bus:SmallEntities 2023-10-01 2024-09-30 12185972 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12185972 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 12185972 frs-bus:Director1 2023-10-01 2024-09-30 12185972 frs-countries:EnglandWales 2023-10-01 2024-09-30 12185972 2022-09-30 12185972 2023-09-30 12185972 2022-10-01 2023-09-30 12185972 frs-core:CurrentFinancialInstruments 2023-09-30 12185972 frs-core:ShareCapital 2023-09-30 12185972 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 12185972
Combi Catering Engineers Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12185972
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,199 13,771
11,199 13,771
CURRENT ASSETS
Debtors 5 54,130 28,092
Cash at bank and in hand 78,689 55,342
132,819 83,434
Creditors: Amounts Falling Due Within One Year 6 (38,685 ) (30,651 )
NET CURRENT ASSETS (LIABILITIES) 94,134 52,783
TOTAL ASSETS LESS CURRENT LIABILITIES 105,333 66,554
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,206 ) (2,377 )
NET ASSETS 103,127 64,177
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 103,126 64,176
SHAREHOLDERS' FUNDS 103,127 64,177
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Paul Hunt
Director
6th May 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
Combi Catering Engineers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12185972 . The registered office is 9 Byford Court Crockatt Road, Hadleigh, Ipswich, Suffolk, IP7 6RD.
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 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 25% reducing balance
Motor Vehicles 20% reducing balance
Computer Equipment 25% straight line
2.4. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 9,770 14,550 2,973 27,293
Additions - - 1,057 1,057
As at 30 September 2024 9,770 14,550 4,030 28,350
Depreciation
As at 1 October 2023 5,735 6,486 1,301 13,522
Provided during the period 1,009 1,613 1,007 3,629
As at 30 September 2024 6,744 8,099 2,308 17,151
Net Book Value
As at 30 September 2024 3,026 6,451 1,722 11,199
As at 1 October 2023 4,035 8,064 1,672 13,771
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 53,383 27,391
Other debtors 747 701
54,130 28,092
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,446 2,663
Other creditors 6,095 1,670
Taxation and social security 30,144 26,318
38,685 30,651
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4