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 07187680 Mr Graham Seaman Mr Permjit Sulh Mr Giles Underhill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07187680 2023-09-30 07187680 2024-09-30 07187680 2023-10-01 2024-09-30 07187680 frs-core:CurrentFinancialInstruments 2024-09-30 07187680 frs-core:Non-currentFinancialInstruments 2024-09-30 07187680 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 07187680 frs-core:ShareCapital 2024-09-30 07187680 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 07187680 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07187680 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 07187680 frs-bus:SmallEntities 2023-10-01 2024-09-30 07187680 frs-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 07187680 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 07187680 frs-core:CostValuation 2023-09-30 07187680 frs-core:CostValuation 2024-09-30 07187680 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 07187680 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 07187680 frs-bus:Director1 2023-10-01 2024-09-30 07187680 frs-bus:Director2 2023-10-01 2024-09-30 07187680 frs-bus:Director3 2023-10-01 2024-09-30 07187680 frs-core:CurrentFinancialInstruments 1 2024-09-30 07187680 frs-core:CurrentFinancialInstruments 2 2024-09-30 07187680 frs-core:Non-currentFinancialInstruments 2 2024-09-30 07187680 frs-countries:EnglandWales 2023-10-01 2024-09-30 07187680 2022-09-30 07187680 2023-09-30 07187680 2022-10-01 2023-09-30 07187680 frs-core:CurrentFinancialInstruments 2023-09-30 07187680 frs-core:Non-currentFinancialInstruments 2023-09-30 07187680 frs-core:ShareCapital 2023-09-30 07187680 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 07187680 frs-core:CurrentFinancialInstruments 1 2023-09-30 07187680 frs-core:CurrentFinancialInstruments 2 2023-09-30 07187680 frs-core:Non-currentFinancialInstruments 2 2023-09-30 07187680 frs-core:CurrentFinancialInstruments 8 2023-09-30
Registered number: 07187680
CITY VIEW POINT LTD
Financial Statements
For The Year Ended 30 September 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of CITY VIEW POINT LTD for the year ended 30 September 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CITY VIEW POINT 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.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of CITY VIEW POINT 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 CITY VIEW POINT LTD and state those matters that we have agreed to state to the directors of CITY VIEW POINT 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 CITY VIEW POINT LTD and its directors as a body for our work or for this report.
It is your duty to ensure that CITY VIEW POINT 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 CITY VIEW POINT LTD . You consider that CITY VIEW POINT 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 CITY VIEW POINT 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.
CKR
27 June 2025
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Balance Sheet
Registered number: 07187680
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 20,359,898 20,359,898
20,359,898 20,359,898
CURRENT ASSETS
Debtors 5 128,093 99,401
Cash at bank and in hand 106,291 78,441
234,384 177,842
Creditors: Amounts Falling Due Within One Year 6 (137,850 ) (88,726 )
NET CURRENT ASSETS (LIABILITIES) 96,534 89,116
TOTAL ASSETS LESS CURRENT LIABILITIES 20,456,432 20,449,014
Creditors: Amounts Falling Due After More Than One Year 7 (20,885,440 ) (20,449,310 )
NET LIABILITIES (429,008 ) (296 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (429,108 ) (396 )
SHAREHOLDERS' FUNDS (429,008) (296)
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
Mr Permjit Sulh
Director
Mr Giles Underhill
Director
27 June 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
CITY VIEW POINT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07187680 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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.
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:
Leasehold No Amotiszation for the leasehold
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Investments
Other
£
Cost
As at 1 October 2023 20,359,898
As at 30 September 2024 20,359,898
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 20,359,898
As at 1 October 2023 20,359,898
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Other debtors-Leven Wharf RTM Ltd 174 -
Amounts owed by associates 127,919 99,401
128,093 99,401
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors - Tenants rent deposits 77,850 74,276
Other creditors - Rent Paid in Advance - 7,250
Accruals and deferred income 7,600 7,200
Directors' loan accounts 52,400 -
137,850 88,726
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans ( Interbay ) 16,682,345 16,355,240
Other loan creditors 2,838,196 2,734,171
Amounts owed to group undertakings 1,364,899 1,359,899
20,885,440 20,449,310
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4