Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 13033228 Mr Stephen Franks true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13033228 2023-11-30 13033228 2024-11-30 13033228 2023-12-01 2024-11-30 13033228 frs-core:ComputerEquipment 2023-12-01 2024-11-30 13033228 frs-core:FurnitureFittings 2023-12-01 2024-11-30 13033228 frs-core:ShareCapital 2024-11-30 13033228 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 13033228 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13033228 frs-bus:AbridgedAccounts 2023-12-01 2024-11-30 13033228 frs-bus:SmallEntities 2023-12-01 2024-11-30 13033228 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 13033228 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 13033228 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30 13033228 frs-bus:OrdinaryShareClass1 2024-11-30 13033228 1 2023-12-01 2024-11-30 13033228 frs-bus:Director1 2023-12-01 2024-11-30 13033228 frs-countries:EnglandWales 2023-12-01 2024-11-30 13033228 2022-11-30 13033228 2023-11-30 13033228 2022-12-01 2023-11-30 13033228 frs-core:ShareCapital 2023-11-30 13033228 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 13033228 frs-bus:OrdinaryShareClass1 2022-12-01 2023-11-30
Registered number: 13033228
THE CARBON CENTRE LTD
ABRIDGED Financial Statements
For The Year Ended 30 November 2024
John A. Porter & Co.
74 Dickenson Road
Rusholme
Manchester
M14 5HF
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 13033228
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,714 13,530
13,714 13,530
CURRENT ASSETS
Stocks 2,000 480
Debtors 4,393 -
Cash at bank and in hand 8,443 6,292
14,836 6,772
Creditors: Amounts Falling Due Within One Year (22,773 ) (13,352 )
NET CURRENT ASSETS (LIABILITIES) (7,937 ) (6,580 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,777 6,950
NET ASSETS 5,777 6,950
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 5,775 6,948
SHAREHOLDERS' FUNDS 5,777 6,950
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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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2024 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board on 14 May 2025 and were signed on its behalf by:
Mr Stephen Franks
Director
14 May 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
THE CARBON CENTRE LTD is a private company, limited by shares, incorporated in England & Wales.
The registered number is 13033228 .
The registered office was 58 Old Crofts Bank, Urmston, Manchester M41 7AB and was changed on 28 June 2024 to 74 Dickenson Road, Rusholme, Manchester, M14 5HF.
Dividends paid to the directors are reported in the notes to the accounts.
There are no other related party transactions to report.
There are no contingent liabilities or post balance sheet events to report.
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 represents total invoiced goods and services excluding Value Added Tax (VAT).
2.3. Tangible Fixed Assets and Depreciation
Tangible Fixed Assets are stated at cost less accumulated depreciation.
Depreciation is calculated at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures & Fittings 10% Reducing Balance
Computer Equipment 20% Reducing Balance
No depreciation is provided in the year of acquisition.
2.4. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress has been valued at prime cost of labour and materials plus other direct expenses.
2.5. Accounting Reference Date
The accounting reference date is 29 November.
These accounts are nevertheless for the year ended 30 November 2024.
2.6. Comparative Figures
The comparative figures used throughout these accounts are as at 30 November 2023 or are for the year ended on that date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, who are employed under a contract of service during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 December 2023 26,466
Additions 2,890
As at 30 November 2024 29,356
...CONTINUED
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Depreciation
As at 1 December 2023 12,936
Provided during the period 2,706
As at 30 November 2024 15,642
Net Book Value
As at 30 November 2024 13,714
As at 1 December 2023 13,530
5. Share Capital
2024 2023
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
6. Ultimate Controlling Party
For the period from 1 December 2023 to 28 June 2024 the Company was controlled by the two directors, Mr Stephen Franks and Mr Clive Black, who each held 1 £1 Ordinary Share. On 28 June 2024 Mr Clive Black resigned as a director and sold his share to Mr Stephen Franks who thereafter controlled the Company holding 2 £1 Ordinary Shares there being 2 £1 Ordinary Shares in issue.
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