Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 07663779 Mr Craig Roy Curtis Mr Jonathan Peter Curtis Mr Jonathan Curtis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07663779 2023-11-30 07663779 2024-11-30 07663779 2023-12-01 2024-11-30 07663779 frs-core:CurrentFinancialInstruments 2024-11-30 07663779 frs-core:ComputerEquipment 2024-11-30 07663779 frs-core:ComputerEquipment 2023-12-01 2024-11-30 07663779 frs-core:ComputerEquipment 2023-11-30 07663779 frs-core:FurnitureFittings 2023-12-01 2024-11-30 07663779 frs-core:MotorVehicles 2024-11-30 07663779 frs-core:MotorVehicles 2023-12-01 2024-11-30 07663779 frs-core:MotorVehicles 2023-11-30 07663779 frs-core:PlantMachinery 2024-11-30 07663779 frs-core:PlantMachinery 2023-12-01 2024-11-30 07663779 frs-core:PlantMachinery 2023-11-30 07663779 frs-core:ShareCapital 2024-11-30 07663779 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 07663779 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 07663779 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 07663779 frs-bus:SmallEntities 2023-12-01 2024-11-30 07663779 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 07663779 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 07663779 frs-bus:Director1 2023-12-01 2024-11-30 07663779 frs-bus:Director2 2023-12-01 2024-11-30 07663779 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 07663779 frs-countries:EnglandWales 2023-12-01 2024-11-30 07663779 2022-11-30 07663779 2023-11-30 07663779 2022-12-01 2023-11-30 07663779 frs-core:CurrentFinancialInstruments 2023-11-30 07663779 frs-core:ShareCapital 2023-11-30 07663779 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 07663779
C S Shredding Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 07663779
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,302 38,435
27,302 38,435
CURRENT ASSETS
Stocks 5 5,569 4,680
Debtors 6 13,139 15,828
Cash at bank and in hand 41,831 190,304
60,539 210,812
Creditors: Amounts Falling Due Within One Year 7 (55,129 ) (1,183,255 )
NET CURRENT ASSETS (LIABILITIES) 5,410 (972,443 )
TOTAL ASSETS LESS CURRENT LIABILITIES 32,712 (934,008 )
NET ASSETS/(LIABILITIES) 32,712 (934,008 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 32,612 (934,108 )
SHAREHOLDERS' FUNDS 32,712 (934,008)
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 Craig Roy Curtis
Director
28/08/2025
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
C S Shredding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07663779 . The registered office is 6b C/O 6b Porters Wood, St Albans, AL3 6PA.
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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. 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.
2.5. 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.
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.
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Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 46,299 57,792 11,027 115,118
Additions - - 3,895 3,895
Disposals (46,299 ) - (11,027 ) (57,326 )
As at 30 November 2024 - 57,792 3,895 61,687
Depreciation
As at 1 December 2023 41,045 25,284 10,354 76,683
Provided during the period - 8,127 974 9,101
Disposals (41,045 ) - (10,354 ) (51,399 )
As at 30 November 2024 - 33,411 974 34,385
Net Book Value
As at 30 November 2024 - 24,381 2,921 27,302
As at 1 December 2023 5,254 32,508 673 38,435
5. Stocks
2024 2023
£ £
Work in progress 5,569 4,680
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13,139 10,200
Other debtors - 5,628
13,139 15,828
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,636 163,615
Amounts owed to participating interests - 998,969
Other creditors 6,750 17,323
Taxation and social security 46,743 3,348
55,129 1,183,255
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Page 4
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
The company bought services from Chas.Storer Limited amounting to £Nil (2023: £Nil) on normal commercial terms. Chas.Storer Limited is a company registered in England and under common ownership. At the balance sheet date, the company
owed £Nil (2023: £162,999).
During the year, a loan of £998,969 from Chas.Storer Limited, a company registered in England and under common
ownership, was written off. This transaction has been disclosed as it representsamaterial related party transaction.The loan
was deemed not payable and has been included within administrative expenses.
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