Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 22 November 2022 false 1 December 2023 30 November 2024 30 November 2024 14498705 Mr Peter Dransfield Mr David Russell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14498705 2023-11-30 14498705 2024-11-30 14498705 2023-12-01 2024-11-30 14498705 frs-core:CurrentFinancialInstruments 2024-11-30 14498705 frs-core:ComputerEquipment 2024-11-30 14498705 frs-core:ComputerEquipment 2023-12-01 2024-11-30 14498705 frs-core:ComputerEquipment 2023-11-30 14498705 frs-core:MotorVehicles 2024-11-30 14498705 frs-core:MotorVehicles 2023-12-01 2024-11-30 14498705 frs-core:MotorVehicles 2023-11-30 14498705 frs-core:WithinOneYear 2024-11-30 14498705 frs-core:ShareCapital 2024-11-30 14498705 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 14498705 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 14498705 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 14498705 frs-bus:SmallEntities 2023-12-01 2024-11-30 14498705 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 14498705 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 14498705 frs-bus:Director1 2023-12-01 2024-11-30 14498705 frs-bus:Director2 2023-12-01 2024-11-30 14498705 frs-countries:EnglandWales 2023-12-01 2024-11-30 14498705 2022-11-21 14498705 2023-11-30 14498705 2022-11-22 2023-11-30 14498705 frs-core:CurrentFinancialInstruments 2023-11-30 14498705 frs-core:WithinOneYear 2023-11-30 14498705 frs-core:ShareCapital 2023-11-30 14498705 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 14498705
Chill Refrigeration Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14498705
30 November 2024 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 74,404 34,500
74,404 34,500
CURRENT ASSETS
Debtors 5 255,120 156,576
Cash at bank and in hand 73,287 16,872
328,407 173,448
Creditors: Amounts Falling Due Within One Year 6 (205,041 ) (101,088 )
NET CURRENT ASSETS (LIABILITIES) 123,366 72,360
TOTAL ASSETS LESS CURRENT LIABILITIES 197,770 106,860
NET ASSETS 197,770 106,860
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 197,670 106,760
SHAREHOLDERS' FUNDS 197,770 106,860
For the year ending 30 November 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 David Russell
Director
19/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Chill Refrigeration Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14498705 . The registered office is 50 Micklegate, Selby, YO8 4EQ.
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:
Motor Vehicles 25% SLM
Computer Equipment 25% SLM
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 46,000 - 46,000
Additions 49,690 2,182 51,872
As at 30 November 2024 95,690 2,182 97,872
Depreciation
As at 1 December 2023 11,500 - 11,500
Provided during the period 11,677 291 11,968
As at 30 November 2024 23,177 291 23,468
Net Book Value
As at 30 November 2024 72,513 1,891 74,404
As at 1 December 2023 34,500 - 34,500
Page 2
Page 3
5. Debtors
30 November 2024 30 November 2023
£ £
Due within one year
Trade debtors 172,376 88,399
Other debtors 82,744 68,177
255,120 156,576
6. Creditors: Amounts Falling Due Within One Year
30 November 2024 30 November 2023
£ £
Net obligations under finance lease and hire purchase contracts 37,990 -
Trade creditors 4,594 -
Other creditors 27,627 36,477
Taxation and social security 134,830 64,611
205,041 101,088
7. Obligations Under Finance Leases and Hire Purchase
30 November 2024 30 November 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 37,990 -
8. Share Capital
30 November 2024 30 November 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3