Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08156567 Mr Martin Carey Mrs Cara Carey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08156567 2024-03-31 08156567 2025-03-31 08156567 2024-04-01 2025-03-31 08156567 frs-core:CurrentFinancialInstruments 2025-03-31 08156567 frs-core:Non-currentFinancialInstruments 2025-03-31 08156567 frs-core:ComputerEquipment 2025-03-31 08156567 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08156567 frs-core:ComputerEquipment 2024-03-31 08156567 frs-core:MotorVehicles 2025-03-31 08156567 frs-core:MotorVehicles 2024-04-01 2025-03-31 08156567 frs-core:MotorVehicles 2024-03-31 08156567 frs-core:PlantMachinery 2025-03-31 08156567 frs-core:PlantMachinery 2024-04-01 2025-03-31 08156567 frs-core:PlantMachinery 2024-03-31 08156567 frs-core:ShareCapital 2025-03-31 08156567 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08156567 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08156567 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08156567 frs-bus:SmallEntities 2024-04-01 2025-03-31 08156567 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08156567 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08156567 frs-bus:Director1 2024-04-01 2025-03-31 08156567 frs-bus:Director2 2024-04-01 2025-03-31 08156567 frs-countries:EnglandWales 2024-04-01 2025-03-31 08156567 2023-03-31 08156567 2024-03-31 08156567 2023-04-01 2024-03-31 08156567 frs-core:CurrentFinancialInstruments 2024-03-31 08156567 frs-core:Non-currentFinancialInstruments 2024-03-31 08156567 frs-core:BetweenOneFiveYears 2024-03-31 08156567 frs-core:WithinOneYear 2024-03-31 08156567 frs-core:ShareCapital 2024-03-31 08156567 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08156567
Complete Control Services London Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Spicer & Co UK Limited
Chartered Accountants
Staple House
5 Eleanors Cross
Dunstable
Bedfordshire
LU6 1SU
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08156567
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,989 33,237
4,989 33,237
CURRENT ASSETS
Debtors 5 103,546 65,203
Cash at bank and in hand 10,106 18,779
113,652 83,982
Creditors: Amounts Falling Due Within One Year 6 (56,038 ) (36,954 )
NET CURRENT ASSETS (LIABILITIES) 57,614 47,028
TOTAL ASSETS LESS CURRENT LIABILITIES 62,603 80,265
Creditors: Amounts Falling Due After More Than One Year 7 - (3,573 )
NET ASSETS 62,603 76,692
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 62,503 76,592
SHAREHOLDERS' FUNDS 62,603 76,692
For the year ending 31 March 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
Mr Martin Carey
Director
17/07/2025
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
Complete Control Services London Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08156567 . The registered office is Staple House , Eleanors Cross, Dunstable, England, LU6 1SU.
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:
Plant & Machinery 33% SLM
Motor Vehicles 25% on Reducing balance
Computer Equipment 33% SLM
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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 years 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.
...CONTINUED
Page 2
Page 3
2.5. Taxation - continued
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 23,012 35,725 7,645 66,382
Additions - - 1,019 1,019
Disposals - (35,725 ) - (35,725 )
As at 31 March 2025 23,012 - 8,664 31,676
Depreciation
As at 1 April 2024 12,103 13,397 7,645 33,145
Provided during the period 6,713 - 226 6,939
Disposals - (13,397 ) - (13,397 )
As at 31 March 2025 18,816 - 7,871 26,687
Net Book Value
As at 31 March 2025 4,196 - 793 4,989
As at 1 April 2024 10,909 22,328 - 33,237
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 95,361 55,380
Other debtors 8,185 9,823
103,546 65,203
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 8,575
Other creditors - 840
Taxation and social security 56,038 27,539
56,038 36,954
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 3,573
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 8,575
Later than one year and not later than five years - 3,573
- 12,148
- 12,148
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4