Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 05407671 Mrs Gillian Archer Mrs G Archer true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05407671 2023-12-31 05407671 2024-12-31 05407671 2024-01-01 2024-12-31 05407671 frs-core:CurrentFinancialInstruments 2024-12-31 05407671 frs-core:Non-currentFinancialInstruments 2024-12-31 05407671 frs-core:BetweenOneFiveYears 2024-12-31 05407671 frs-core:ComputerEquipment 2024-12-31 05407671 frs-core:ComputerEquipment 2024-01-01 2024-12-31 05407671 frs-core:ComputerEquipment 2023-12-31 05407671 frs-core:WithinOneYear 2024-12-31 05407671 frs-core:ShareCapital 2024-12-31 05407671 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05407671 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05407671 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 05407671 frs-bus:SmallEntities 2024-01-01 2024-12-31 05407671 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05407671 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05407671 1 2024-01-01 2024-12-31 05407671 frs-core:DeferredTaxation 2024-01-01 2024-12-31 05407671 frs-core:DeferredTaxation 2023-12-31 05407671 frs-core:DeferredTaxation 2024-12-31 05407671 frs-bus:Director1 2024-01-01 2024-12-31 05407671 frs-core:CurrentFinancialInstruments 3 2024-12-31 05407671 frs-countries:EnglandWales 2024-01-01 2024-12-31 05407671 2022-12-31 05407671 2023-12-31 05407671 2023-01-01 2023-12-31 05407671 frs-core:CurrentFinancialInstruments 2023-12-31 05407671 frs-core:Non-currentFinancialInstruments 2023-12-31 05407671 frs-core:BetweenOneFiveYears 2023-12-31 05407671 frs-core:WithinOneYear 2023-12-31 05407671 frs-core:ShareCapital 2023-12-31 05407671 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 05407671 frs-core:CurrentFinancialInstruments 3 2023-12-31
Registered number: 05407671
Comtec Printing Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05407671
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,947 15,930
11,947 15,930
CURRENT ASSETS
Stocks 5 895 694
Debtors 6 274 1,397
Cash at bank and in hand 16,031 9,706
17,200 11,797
Creditors: Amounts Falling Due Within One Year 7 (8,515 ) (7,475 )
NET CURRENT ASSETS (LIABILITIES) 8,685 4,322
TOTAL ASSETS LESS CURRENT LIABILITIES 20,632 20,252
Creditors: Amounts Falling Due After More Than One Year 8 (7,353 ) (12,250 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (1,218 ) (3,026 )
NET ASSETS 12,061 4,976
CAPITAL AND RESERVES
Called up share capital 12 2 2
Profit and Loss Account 12,059 4,974
SHAREHOLDERS' FUNDS 12,061 4,976
Page 1
Page 2
For the year ending 31 December 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 her 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 Gillian Archer
Director
15/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Comtec Printing Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05407671 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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:
Computer Equipment 25% reducing balance
2.4. 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.
2.5. 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
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 80,609
As at 31 December 2024 80,609
Depreciation
As at 1 January 2024 64,679
Provided during the period 3,983
As at 31 December 2024 68,662
Net Book Value
As at 31 December 2024 11,947
As at 1 January 2024 15,930
5. Stocks
2024 2023
£ £
Stock 895 694
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 274 1,241
Prepayments and accrued income - 156
274 1,397
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,900 4,900
PAYE Control 228 89
VAT control 1,485 708
Pension Control 94 -
Accruals and deferred income 299 270
Director's loan account 1,509 1,508
8,515 7,475
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,353 12,250
Page 4
Page 5
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,900 4,900
Later than one year and not later than five years 7,353 12,250
12,253 17,150
12,253 17,150
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 1,218 3,026
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2024 3,026 3,026
Utilised (1,808 ) (1,808)
Balance at 31 December 2024 1,218 1,218
12. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
13. Related Party Transactions
The company is controlled by Mrs G Archer, director & shareholder of the company.
The balance on the director's loan account of Mrs G Archer at 31st December 2024 was £1,509 (2023 - £1,508) due from the company.
14. Ultimate Controlling Party
The company's ultimate controlling party is Mrs G Archer by virtue of her ownership of 100% of the issued share capital in the company.
Page 5