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 13367971 Mr Robert Morris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13367971 2023-09-30 13367971 2024-09-30 13367971 2023-10-01 2024-09-30 13367971 frs-core:CurrentFinancialInstruments 2024-09-30 13367971 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 13367971 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 13367971 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 13367971 frs-core:RevaluationReserve 2023-10-01 2024-09-30 13367971 frs-core:RevaluationReserve 2023-09-30 13367971 frs-core:RevaluationReserve 2024-09-30 13367971 frs-core:ShareCapital 2024-09-30 13367971 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 13367971 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13367971 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 13367971 frs-bus:SmallEntities 2023-10-01 2024-09-30 13367971 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13367971 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 13367971 frs-bus:Director1 2023-10-01 2024-09-30 13367971 frs-countries:EnglandWales 2023-10-01 2024-09-30 13367971 2022-09-30 13367971 2023-09-30 13367971 2022-10-01 2023-09-30 13367971 frs-core:CurrentFinancialInstruments 2023-09-30 13367971 frs-core:RevaluationReserve 2023-09-30 13367971 frs-core:ShareCapital 2023-09-30 13367971 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 13367971
Caveat Emptor Domi Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contratax Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13367971
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 182,000 175,000
182,000 175,000
CURRENT ASSETS
Debtors 5 3,600 -
Cash at bank and in hand 14,827 2,159
18,427 2,159
Creditors: Amounts Falling Due Within One Year 6 (173,330 ) (154,373 )
NET CURRENT ASSETS (LIABILITIES) (154,903 ) (152,214 )
TOTAL ASSETS LESS CURRENT LIABILITIES 27,097 22,786
NET ASSETS 27,097 22,786
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 48,261 41,261
Profit and Loss Account (21,264 ) (18,575 )
SHAREHOLDERS' FUNDS 27,097 22,786
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 Robert Morris
Director
19/06/2025
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
Caveat Emptor Domi Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13367971 . The registered office is 1 Richmond Road, St Annes, Lancashire, FY8 1PE.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Leasehold
£
Cost or Valuation
As at 1 October 2023 175,000
Revaluation 7,000
As at 30 September 2024 182,000
Net Book Value
As at 30 September 2024 182,000
As at 1 October 2023 175,000
Cost or valuation as at 30 September 2024 represented by:
Land & Property
Leasehold
£
At cost 182,000
182,000
The valuation of £182,000 was carried out by the director as at the year end.
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,600 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 173,330 154,373
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Reserves
Revaluation Reserve
£
As at 1 October 2023 41,261
Surplus on revaluation 7,000
As at 30 September 2024 48,261
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