Acorah Software Products - Accounts Production 16.4.675 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 03186778 Mrs V C Cartlidge Mr A R Cartlidge Mr A R Cartlidge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03186778 2024-04-30 03186778 2025-04-30 03186778 2024-05-01 2025-04-30 03186778 frs-core:CurrentFinancialInstruments 2025-04-30 03186778 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 03186778 frs-core:FurnitureFittings 2025-04-30 03186778 frs-core:FurnitureFittings 2024-05-01 2025-04-30 03186778 frs-core:FurnitureFittings 2024-04-30 03186778 frs-core:MotorVehicles 2025-04-30 03186778 frs-core:MotorVehicles 2024-05-01 2025-04-30 03186778 frs-core:MotorVehicles 2024-04-30 03186778 frs-core:OtherResidualIntangibleAssets 2025-04-30 03186778 frs-core:OtherResidualIntangibleAssets 2024-04-30 03186778 frs-core:PlantMachinery 2025-04-30 03186778 frs-core:PlantMachinery 2024-05-01 2025-04-30 03186778 frs-core:PlantMachinery 2024-04-30 03186778 frs-core:ShareCapital 2025-04-30 03186778 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 03186778 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03186778 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 03186778 frs-bus:SmallEntities 2024-05-01 2025-04-30 03186778 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03186778 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 03186778 frs-bus:Director1 2024-05-01 2025-04-30 03186778 frs-bus:Director2 2024-05-01 2025-04-30 03186778 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 03186778 frs-countries:EnglandWales 2024-05-01 2025-04-30 03186778 2023-04-30 03186778 2024-04-30 03186778 2023-05-01 2024-04-30 03186778 frs-core:CurrentFinancialInstruments 2024-04-30 03186778 frs-core:ShareCapital 2024-04-30 03186778 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 03186778
Victoria Cartlidge Creations Limited
Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 03186778
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 6,743 8,279
6,743 8,279
CURRENT ASSETS
Stocks 6 68,068 68,027
Debtors 7 9,962 11,411
Cash at bank and in hand 37,106 26,880
115,136 106,318
Creditors: Amounts Falling Due Within One Year 8 (89,954 ) (89,722 )
NET CURRENT ASSETS (LIABILITIES) 25,182 16,596
TOTAL ASSETS LESS CURRENT LIABILITIES 31,925 24,875
NET ASSETS 31,925 24,875
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 30,925 23,875
SHAREHOLDERS' FUNDS 31,925 24,875
For the year ending 30 April 2025 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 V C Cartlidge
Director
22 July 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Victoria Cartlidge Creations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03186778 . The registered office is 172 Newgate Lane, Mansfield, Nottinghamshire, NG18 2QA.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. It is amortised to the profit and loss account over its estimated economic life of 10 years.
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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. 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.
2.6. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
4. Intangible Assets
Other
£
Cost
As at 1 May 2024 2,484
As at 30 April 2025 2,484
Amortisation
As at 1 May 2024 2,484
As at 30 April 2025 2,484
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2024 19,209 6,500 1,840 27,549
Additions - - 591 591
As at 30 April 2025 19,209 6,500 2,431 28,140
Depreciation
As at 1 May 2024 15,304 2,235 1,731 19,270
Provided during the period 991 1,066 70 2,127
As at 30 April 2025 16,295 3,301 1,801 21,397
Net Book Value
As at 30 April 2025 2,914 3,199 630 6,743
As at 1 May 2024 3,905 4,265 109 8,279
6. Stocks
2025 2024
£ £
Stock 68,068 68,027
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,943 9,150
Prepayments and accrued income 385 660
Other debtors 1,634 1,601
9,962 11,411
Page 3
Page 4
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,120 2,373
Corporation tax 2,249 404
VAT 3,151 3,252
Other creditors 82,434 82,753
Accruals and deferred income - 940
89,954 89,722
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4