Acorah Software Products - Accounts Production 16.2.850 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 06894912 Mrs Cheryl Coope Mr Nicholas Coope N Coope and C Coope true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06894912 2023-05-31 06894912 2024-05-31 06894912 2023-06-01 2024-05-31 06894912 frs-core:CurrentFinancialInstruments 2024-05-31 06894912 frs-core:Non-currentFinancialInstruments 2024-05-31 06894912 frs-core:BetweenOneFiveYears 2024-05-31 06894912 frs-core:ComputerEquipment 2024-05-31 06894912 frs-core:ComputerEquipment 2023-06-01 2024-05-31 06894912 frs-core:ComputerEquipment 2023-05-31 06894912 frs-core:FurnitureFittings 2024-05-31 06894912 frs-core:FurnitureFittings 2023-06-01 2024-05-31 06894912 frs-core:FurnitureFittings 2023-05-31 06894912 frs-core:NetGoodwill 2024-05-31 06894912 frs-core:NetGoodwill 2023-06-01 2024-05-31 06894912 frs-core:NetGoodwill 2023-05-31 06894912 frs-core:MotorVehicles 2024-05-31 06894912 frs-core:MotorVehicles 2023-06-01 2024-05-31 06894912 frs-core:MotorVehicles 2023-05-31 06894912 frs-core:PlantMachinery 2024-05-31 06894912 frs-core:PlantMachinery 2023-06-01 2024-05-31 06894912 frs-core:PlantMachinery 2023-05-31 06894912 frs-core:WithinOneYear 2024-05-31 06894912 frs-core:ShareCapital 2024-05-31 06894912 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 06894912 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 06894912 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 06894912 frs-bus:SmallEntities 2023-06-01 2024-05-31 06894912 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 06894912 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 06894912 1 2023-06-01 2024-05-31 06894912 frs-core:DeferredTaxation 2023-06-01 2024-05-31 06894912 frs-core:DeferredTaxation 2024-05-31 06894912 frs-bus:Director1 2023-06-01 2024-05-31 06894912 frs-bus:Director2 2023-06-01 2024-05-31 06894912 frs-countries:EnglandWales 2023-06-01 2024-05-31 06894912 2022-05-31 06894912 2023-05-31 06894912 2022-06-01 2023-05-31 06894912 frs-core:CurrentFinancialInstruments 2023-05-31 06894912 frs-core:Non-currentFinancialInstruments 2023-05-31 06894912 frs-core:BetweenOneFiveYears 2023-05-31 06894912 frs-core:WithinOneYear 2023-05-31 06894912 frs-core:ShareCapital 2023-05-31 06894912 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 06894912
NC and CC Services Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
CJM Associates
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06894912
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 285,699 349,213
285,699 349,213
CURRENT ASSETS
Debtors 6 227,258 294,024
Cash at bank and in hand 16,727 75,179
243,985 369,203
Creditors: Amounts Falling Due Within One Year 7 (364,744 ) (471,013 )
NET CURRENT ASSETS (LIABILITIES) (120,759 ) (101,810 )
TOTAL ASSETS LESS CURRENT LIABILITIES 164,940 247,403
Creditors: Amounts Falling Due After More Than One Year 8 (69,327 ) (97,189 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (70,984 ) -
NET ASSETS 24,629 150,214
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 24,529 150,114
SHAREHOLDERS' FUNDS 24,629 150,214
Page 1
Page 2
For the year ending 31 May 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
Mrs Cheryl Coope
Director
29/05/2025
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
NC and CC Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06894912 . The registered office is Metro Rod Building, St. Albans Road, Stafford, ST16 3DP.
The presentation currency of the financial statements is Pound Sterling (£)
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. 
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. It has fully amortised.
2.4. 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 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% on cost
2.5. 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.
2.6. 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 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 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.
Page 3
Page 4
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account 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: 24 (2023: 26)
24 26
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2023 139,500
As at 31 May 2024 139,500
Amortisation
As at 1 June 2023 139,500
As at 31 May 2024 139,500
Net Book Value
As at 31 May 2024 -
As at 1 June 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2023 260,067 532,506 5,999 24,101 822,673
Additions 6,900 32,675 2,250 3,986 45,811
Disposals - (127,147 ) - - (127,147 )
As at 31 May 2024 266,967 438,034 8,249 28,087 741,337
Depreciation
As at 1 June 2023 159,913 295,194 1,436 16,917 473,460
Provided during the period 16,057 61,047 1,703 4,719 83,526
Disposals - (101,348 ) - - (101,348 )
As at 31 May 2024 175,970 254,893 3,139 21,636 455,638
Net Book Value
As at 31 May 2024 90,997 183,141 5,110 6,451 285,699
As at 1 June 2023 100,154 237,312 4,563 7,184 349,213
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 183,710 257,867
Other debtors 43,548 36,157
227,258 294,024
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 38,279 38,279
Trade creditors 139,803 209,058
Bank loans and overdrafts 10,000 30,361
Amounts owed to group undertakings 13,688 120,000
Other creditors 109,102 26,795
Taxation and social security 53,872 46,520
364,744 471,013
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 59,327 97,189
Bank loans 10,000 -
69,327 97,189
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 38,279 38,279
Later than one year and not later than five years 59,327 97,189
97,606 135,468
97,606 135,468
10. Provisions for Liabilities
Deferred Tax Total
£ £
Deferred taxation 70,984 70,984
Balance at 31 May 2024 70,984 70,984
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Ultimate Controlling Party
The company's ultimate controlling party is N Coope and C Coope .
Page 5