Acorah Software Products - Accounts Production 14.3.260 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 10261115 Mr Nicholas Plank iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10261115 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 10261115 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 10261115 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 10261115 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 10261115 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 10261115 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 10261115 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 10261115 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 10261115 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 10261115 2022-07-31 10261115 2023-07-31 10261115 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2022-07-31 10261115 dpl-frs:Item12 2021-08-01 2022-07-31 10261115 dpl-frs:Item12 2021-07-31 10261115 dpl-frs:Item12 2022-07-31 10261115 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 10261115 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 10261115 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 10261115 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 10261115 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 10261115 1 2021-08-01 2022-07-31 10261115 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 10261115
N&T Consultancy Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10261115
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,014 35,311
30,014 35,311
CURRENT ASSETS
Debtors 5 39,386 4,349
Cash at bank and in hand 16,957 31,451
56,343 35,800
Creditors: Amounts Falling Due Within One Year 6 (47,526 ) (51,985 )
NET CURRENT ASSETS (LIABILITIES) 8,817 (16,185 )
TOTAL ASSETS LESS CURRENT LIABILITIES 38,831 19,126
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,603 ) (6,652 )
NET ASSETS 32,228 12,474
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 32,218 12,464
SHAREHOLDERS' FUNDS 32,228 12,474
Page 1
Page 2
For the year ending 31 July 2023 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 his 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 Nicholas Plank
Director
02/02/2024
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
N&T Consultancy Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10261115 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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% on reducing balance
Computer Equipment 15% on 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 55,558 2,315 57,873
As at 31 July 2023 55,558 2,315 57,873
Depreciation
As at 1 August 2022 21,439 1,123 22,562
Provided during the period 5,117 180 5,297
As at 31 July 2023 26,556 1,303 27,859
Net Book Value
As at 31 July 2023 29,002 1,012 30,014
As at 1 August 2022 34,119 1,192 35,311
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,354 4,277
Other debtors 72 72
Amounts owed by associates 32,960 -
39,386 4,349
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 8,723 3,872
VAT 4,026 3,220
Director's loan account 34,777 44,893
47,526 51,985
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
Page 4