Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03530899 Mr Malkiat Singh Mr Kamaldeep Singh true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03530899 2024-03-31 03530899 2025-03-31 03530899 2024-04-01 2025-03-31 03530899 frs-core:CurrentFinancialInstruments 2025-03-31 03530899 frs-core:PlantMachinery 2025-03-31 03530899 frs-core:PlantMachinery 2024-04-01 2025-03-31 03530899 frs-core:PlantMachinery 2024-03-31 03530899 frs-core:ShareCapital 2025-03-31 03530899 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03530899 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03530899 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03530899 frs-bus:SmallEntities 2024-04-01 2025-03-31 03530899 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03530899 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03530899 1 2024-04-01 2025-03-31 03530899 frs-bus:Director1 2024-04-01 2025-03-31 03530899 frs-bus:Director1 2024-03-31 03530899 frs-bus:Director1 2025-03-31 03530899 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03530899 frs-countries:EnglandWales 2024-04-01 2025-03-31 03530899 2023-03-31 03530899 2024-03-31 03530899 2023-04-01 2024-03-31 03530899 frs-core:CurrentFinancialInstruments 2024-03-31 03530899 frs-core:ShareCapital 2024-03-31 03530899 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03530899
C.N. Controls Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 03530899
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 - 550
Debtors 6 217 17,529
Cash at bank and in hand 26,601 37,439
26,818 55,518
Creditors: Amounts Falling Due Within One Year 7 (1,021 ) (24,780 )
NET CURRENT ASSETS (LIABILITIES) 25,797 30,738
TOTAL ASSETS LESS CURRENT LIABILITIES 25,797 30,738
NET ASSETS 25,797 30,738
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 25,795 30,736
SHAREHOLDERS' FUNDS 25,797 30,738
For the year ending 31 March 2025 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 Income Statement.
On behalf of the board
Mr Malkiat Singh
Director
15/05/2025
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
C.N. Controls Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03530899 . The registered office is The New Stables, Nethercote, Banbury, Oxon, OX17 2BN.
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.

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% on cost
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.

2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 1,052
As at 31 March 2025 1,052
Depreciation
As at 1 April 2024 1,052
As at 31 March 2025 1,052
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Stocks
2025 2024
£ £
Stock - 550
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - 3,637
VAT 217 -
Director's loan account - 13,892
217 17,529
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 2,136
Corporation tax - 310
Other taxes and social security - 4,163
VAT - 1,771
Accrued expenses - 16,400
Director's loan account 1,020 -
1,021 24,780
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3
Page 4
9. Directors Advances, Credits and Guarantees
The loan brought forward was repaid during the year.
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Malkiat Singh 13,892 - 13,892 - -
10. Ultimate Controlling Party
The company was controlled throughout the current and prior year by its sole director, Mr M Singh.
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