Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 06235636 Mr Graham Keilty Mr Michael Munro Mrs Charmaine Keilty Mrs Carly Munro Mr Cornelius Keilty iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06235636 2025-03-31 06235636 2026-03-31 06235636 2025-04-01 2026-03-31 06235636 frs-core:CurrentFinancialInstruments 2026-03-31 06235636 frs-core:FurnitureFittings 2026-03-31 06235636 frs-core:FurnitureFittings 2025-04-01 2026-03-31 06235636 frs-core:FurnitureFittings 2025-03-31 06235636 frs-core:MotorVehicles 2026-03-31 06235636 frs-core:MotorVehicles 2025-04-01 2026-03-31 06235636 frs-core:MotorVehicles 2025-03-31 06235636 frs-core:ShareCapital 2026-03-31 06235636 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06235636 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06235636 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06235636 frs-bus:SmallEntities 2025-04-01 2026-03-31 06235636 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06235636 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06235636 frs-bus:Director1 2025-04-01 2026-03-31 06235636 frs-bus:Director2 2025-04-01 2026-03-31 06235636 frs-bus:Director3 2025-04-01 2026-03-31 06235636 frs-bus:Director4 2025-04-01 2026-03-31 06235636 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 06235636 frs-countries:EnglandWales 2025-04-01 2026-03-31 06235636 2024-03-31 06235636 2025-03-31 06235636 2024-04-01 2025-03-31 06235636 frs-core:CurrentFinancialInstruments 2025-03-31 06235636 frs-core:ShareCapital 2025-03-31 06235636 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06235636
C & C Surfacing Ltd
Financial Statements
For The Year Ended 31 March 2026
JDL Business Services Limited
Accountants and Consultants
304 High Road
Benfleet
Essex
SS7 5HB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06235636
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,404 1,651
1,404 1,651
CURRENT ASSETS
Debtors 5 122,353 190,292
Cash at bank and in hand 125,208 89,809
247,561 280,101
Creditors: Amounts Falling Due Within One Year 6 (75,510 ) (98,613 )
NET CURRENT ASSETS (LIABILITIES) 172,051 181,488
TOTAL ASSETS LESS CURRENT LIABILITIES 173,455 183,139
NET ASSETS 173,455 183,139
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 173,451 183,135
SHAREHOLDERS' FUNDS 173,455 183,139
Page 1
Page 2
For the year ending 31 March 2026 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 Graham Keilty
Director
Mr Michael Munro
Director
21/05/2026
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
C & C Surfacing Ltd Registered number 06235636 is a limited by shares company incorporated in England & Wales. The Registered Office is Talland Fronks Avenue, Dovercourt Bay, Harwich, Essex, CO12 3RX.
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 15% Reducing balance
Fixtures & Fittings 15% Reducing balance
2.4. 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 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2025 3,800 8,513 12,313
As at 31 March 2026 3,800 8,513 12,313
Depreciation
As at 1 April 2025 3,435 7,227 10,662
Provided during the period 54 193 247
As at 31 March 2026 3,489 7,420 10,909
Net Book Value
As at 31 March 2026 311 1,093 1,404
As at 1 April 2025 365 1,286 1,651
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 115,331 184,197
Other debtors - 614
VAT 7,022 5,481
122,353 190,292
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 6,057 9,485
Corporation tax 58,400 75,570
Other taxes and social security 6,569 8,966
Net wages 1,317 1,309
Pension creditor 512 768
Accruals and deferred income 2,655 2,515
75,510 98,613
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 4 4
Page 4