Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 February 2023 false 1 March 2024 28 February 2025 28 February 2025 11143248 Mrs Amanda Carson Mr Christopher Carson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11143248 2024-02-29 11143248 2025-02-28 11143248 2024-03-01 2025-02-28 11143248 frs-core:CurrentFinancialInstruments 2025-02-28 11143248 frs-core:MotorVehicles 2025-02-28 11143248 frs-core:MotorVehicles 2024-03-01 2025-02-28 11143248 frs-core:MotorVehicles 2024-02-29 11143248 frs-core:ShareCapital 2025-02-28 11143248 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 11143248 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 11143248 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 11143248 frs-bus:SmallEntities 2024-03-01 2025-02-28 11143248 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 11143248 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 11143248 frs-bus:Director1 2024-03-01 2025-02-28 11143248 frs-bus:Director2 2024-03-01 2025-02-28 11143248 frs-countries:EnglandWales 2024-03-01 2025-02-28 11143248 2023-01-31 11143248 2024-02-29 11143248 2023-02-01 2024-02-29 11143248 frs-core:CurrentFinancialInstruments 2024-02-29 11143248 frs-core:ShareCapital 2024-02-29 11143248 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 11143248
Clearview Maintenance (N.E) Limited
Financial Statements
For The Year Ended 28 February 2025
Findlay Todd Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11143248
28 February 2025 29 February 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,714 15,892
12,714 15,892
CURRENT ASSETS
Stocks 5 9,875 10,155
Debtors 6 151,589 167,496
Cash at bank and in hand 70,387 69,050
231,851 246,701
Creditors: Amounts Falling Due Within One Year 7 (111,038 ) (146,456 )
NET CURRENT ASSETS (LIABILITIES) 120,813 100,245
TOTAL ASSETS LESS CURRENT LIABILITIES 133,527 116,137
NET ASSETS 133,527 116,137
CAPITAL AND RESERVES
Called up share capital 8 9,900 9,900
Profit and Loss Account 123,627 106,237
SHAREHOLDERS' FUNDS 133,527 116,137
Page 1
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For the year ending 28 February 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 Christopher Carson
Director
29/10/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Clearview Maintenance (N.E) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11143248 . The registered office is South Shields Business Works, Henry Robson Way, South Shields, NE33 1RF.
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 20% Straight Line
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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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 March 2024 30,982
As at 28 February 2025 30,982
Depreciation
As at 1 March 2024 15,090
Provided during the period 3,178
As at 28 February 2025 18,268
Net Book Value
As at 28 February 2025 12,714
As at 1 March 2024 15,892
5. Stocks
28 February 2025 29 February 2024
£ £
Stock 9,875 -
Finished goods - 10,155
9,875 10,155
6. Debtors
28 February 2025 29 February 2024
£ £
Due within one year
Trade debtors 760 88,940
Other debtors 150,829 78,556
151,589 167,496
7. Creditors: Amounts Falling Due Within One Year
28 February 2025 29 February 2024
£ £
Trade creditors 60 -
Bank loans and overdrafts 15,964 -
Other loans - 25,869
Other creditors 69,613 90,481
Taxation and social security 25,401 30,106
111,038 146,456
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8. Share Capital
28 February 2025 29 February 2024
£ £
Allotted, Called up and fully paid 9,900 9,900
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