Acorah Software Products - Accounts Production 16.6.920 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07458973 Charmaine McCloud iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07458973 2023-12-31 07458973 2024-12-31 07458973 2024-01-01 2024-12-31 07458973 frs-core:CurrentFinancialInstruments 2024-12-31 07458973 frs-core:Non-currentFinancialInstruments 2024-12-31 07458973 frs-core:ShareCapital 2024-12-31 07458973 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07458973 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07458973 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07458973 frs-bus:SmallEntities 2024-01-01 2024-12-31 07458973 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07458973 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07458973 frs-bus:Director1 2024-01-01 2024-12-31 07458973 frs-countries:EnglandWales 2024-01-01 2024-12-31 07458973 2022-12-31 07458973 2023-12-31 07458973 2023-01-01 2023-12-31 07458973 frs-core:CurrentFinancialInstruments 2023-12-31 07458973 frs-core:Non-currentFinancialInstruments 2023-12-31 07458973 frs-core:ShareCapital 2023-12-31 07458973 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07458973
CLERKING AND APPEALS ASSOCIATES LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2024
Evans & Evans Ltd
24A St Radigunds Road
Dover
Kent
CT17 0JY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07458973
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 27,379 403
Cash at bank and in hand 35,817 33,900
63,196 34,303
Creditors: Amounts Falling Due Within One Year 5 (31,715 ) (28,093 )
NET CURRENT ASSETS (LIABILITIES) 31,481 6,210
TOTAL ASSETS LESS CURRENT LIABILITIES 31,481 6,210
Creditors: Amounts Falling Due After More Than One Year 6 (14,792 ) (24,930 )
NET ASSETS/(LIABILITIES) 16,689 (18,720 )
CAPITAL AND RESERVES
Called up share capital 7 132 132
Profit and Loss Account 16,557 (18,852 )
SHAREHOLDERS' FUNDS 16,689 (18,720)
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Charmaine McCloud
Director
17 December 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CLERKING AND APPEALS ASSOCIATES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07458973 . The registered office is The Workshop 32-40 Tontine Street, Folkestone, CT20 1JU.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,720 403
Other debtors 23,659 -
27,379 403
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 16 2,557
Other creditors 2,000 -
Taxation and social security 29,699 25,536
31,715 28,093
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 14,792 24,930
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 132 132
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