Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 NI632457 Mr Conor Burke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI632457 2022-07-31 NI632457 2023-07-31 NI632457 2022-08-01 2023-07-31 NI632457 frs-core:CurrentFinancialInstruments 2023-07-31 NI632457 frs-core:ShareCapital 2023-07-31 NI632457 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 NI632457 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 NI632457 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 NI632457 frs-bus:SmallEntities 2022-08-01 2023-07-31 NI632457 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 NI632457 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 NI632457 frs-bus:Director1 2022-08-01 2023-07-31 NI632457 frs-countries:NorthernIreland 2022-08-01 2023-07-31 NI632457 2021-07-31 NI632457 2022-07-31 NI632457 2021-08-01 2022-07-31 NI632457 frs-core:CurrentFinancialInstruments 2022-07-31 NI632457 frs-core:ShareCapital 2022-07-31 NI632457 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: NI632457
C.D.B Consultation Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI632457
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 2 176
Cash at bank and in hand 162,704 163,282
162,706 163,458
Creditors: Amounts Falling Due Within One Year 5 (51,946 ) (52,035 )
NET CURRENT ASSETS (LIABILITIES) 110,760 111,423
TOTAL ASSETS LESS CURRENT LIABILITIES 110,760 111,423
NET ASSETS 110,760 111,423
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 110,758 111,421
SHAREHOLDERS' FUNDS 110,760 111,423
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 Conor Burke
Director
26/01/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
C.D.B Consultation Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI632457 . The registered office is 20 Demesne Gate, Holywood, BT18 9FR.
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. 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 year 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 asset reflects 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 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:
2023 2022
Office and administration 1 1
1 1
4. Debtors
2023 2022
£ £
Due within one year
Other debtors 2 2
Corporation tax recoverable assets - 174
2 176
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 -
Accruals and deferred income 510 600
Director's loan account 51,435 51,435
51,946 52,035
Page 2
Page 3
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 3