Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 03789113 R F White Mrs J White Mrs J White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03789113 2023-09-30 03789113 2024-09-30 03789113 2023-10-01 2024-09-30 03789113 frs-core:CurrentFinancialInstruments 2024-09-30 03789113 frs-core:ComputerEquipment 2024-09-30 03789113 frs-core:ComputerEquipment 2023-10-01 2024-09-30 03789113 frs-core:ComputerEquipment 2023-09-30 03789113 frs-core:FurnitureFittings 2024-09-30 03789113 frs-core:FurnitureFittings 2023-10-01 2024-09-30 03789113 frs-core:FurnitureFittings 2023-09-30 03789113 frs-core:MotorVehicles 2024-09-30 03789113 frs-core:MotorVehicles 2023-10-01 2024-09-30 03789113 frs-core:MotorVehicles 2023-09-30 03789113 frs-core:PlantMachinery 2024-09-30 03789113 frs-core:PlantMachinery 2023-10-01 2024-09-30 03789113 frs-core:PlantMachinery 2023-09-30 03789113 frs-core:ShareCapital 2024-09-30 03789113 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 03789113 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 03789113 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 03789113 frs-bus:SmallEntities 2023-10-01 2024-09-30 03789113 frs-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 03789113 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 03789113 frs-bus:Director1 2023-10-01 2024-09-30 03789113 frs-bus:Director2 2023-10-01 2024-09-30 03789113 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 03789113 frs-core:CurrentFinancialInstruments 1 2024-09-30 03789113 frs-core:CurrentFinancialInstruments 3 2024-09-30 03789113 frs-countries:EnglandWales 2023-10-01 2024-09-30 03789113 2022-09-30 03789113 2023-09-30 03789113 2022-10-01 2023-09-30 03789113 frs-core:CurrentFinancialInstruments 2023-09-30 03789113 frs-core:ShareCapital 2023-09-30 03789113 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 03789113 frs-core:CurrentFinancialInstruments 1 2023-09-30 03789113 frs-core:CurrentFinancialInstruments 3 2023-09-30
Registered number: 03789113
Carron Marquees Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Hargreaves & Co
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors R F White
Mrs J White
Secretary Mrs J White
Company Number 03789113
Registered Office Holt Farm
Old Lane, Dockenfield
Farnham
Surrey
GU10 4HG
Accountants Hargreaves & Co
Chartered Certified Accountants
The Charmwood Centre
Bartley
Southampton
Hants
SO40 2NA
Page 1
Page 2
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Carron Marquees Ltd For The Year Ended 30 September 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Carron Marquees Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
This report is made to the directors of Carron Marquees Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Carron Marquees Ltd and state those matters that we have agreed to state to the directors of Carron Marquees Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carron Marquees Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Carron Marquees Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Carron Marquees Ltd . You consider that Carron Marquees Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Carron Marquees Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
25 April 2025
Hargreaves & Co
Chartered Certified Accountants
The Charmwood Centre
Bartley
Southampton
Hants
SO40 2NA
Page 2
Page 3
Balance Sheet
Registered number: 03789113
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 134,662 186,228
134,662 186,228
CURRENT ASSETS
Stocks 5 - 4,750
Debtors 6 27,484 13,810
Cash at bank and in hand 130,073 136,210
157,557 154,770
Creditors: Amounts Falling Due Within One Year 7 (103,204 ) (117,903 )
NET CURRENT ASSETS (LIABILITIES) 54,353 36,867
TOTAL ASSETS LESS CURRENT LIABILITIES 189,015 223,095
PROVISIONS FOR LIABILITIES
Deferred Taxation (31,481 ) (28,486 )
NET ASSETS 157,534 194,609
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 157,334 194,409
SHAREHOLDERS' FUNDS 157,534 194,609
Page 3
Page 4
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
Mrs J White
Director
25 April 2025
The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Carron Marquees Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03789113 . The registered office is Holt Farm, Old Lane, Dockenfield, Farnham, Surrey, GU10 4HG.
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.
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 reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
2.6. 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.
Page 5
Page 6
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 10)
16 10
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 139,994 135,096 27,201 962,822 1,265,113
Additions 967 - 1,927 11,948 14,842
Disposals (1,942 ) (33,854 ) - (9,017 ) (44,813 )
As at 30 September 2024 139,019 101,242 29,128 965,753 1,235,142
Depreciation
As at 1 October 2023 126,394 59,431 22,848 870,212 1,078,885
Provided during the period 3,642 20,975 1,595 26,139 52,351
Disposals (1,481 ) (23,874 ) - (5,401 ) (30,756 )
As at 30 September 2024 128,555 56,532 24,443 890,950 1,100,480
Net Book Value
As at 30 September 2024 10,464 44,710 4,685 74,803 134,662
As at 1 October 2023 13,600 75,665 4,353 92,610 186,228
5. Stocks
2024 2023
£ £
Finished goods - 4,750
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 24,591 13,810
Other debtors 2,893 -
27,484 13,810
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 187 187
Corporation tax 22,559 20,075
Other taxes and social security 41,207 37,369
VAT 25,961 31,230
Net wages 1,829 -
Other creditor 4,495 4,495
Pension Payable 203 -
Accruals and deferred income 6,755 1,980
Directors' loan accounts 8 22,567
103,204 117,903
Page 6
Page 7
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
Page 7