Acorah Software Products - Accounts Production 14.3.260 false true false 25 July 2022 31 July 2023 31 July 2023 14252624 Mr Sunil Kumar Mrs Pralima Kumar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14252624 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-24 14252624 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 14252624 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 14252624 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 14252624 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-25 2023-07-31 14252624 frs-core:AllSubsidiaries 2022-07-25 2023-07-31 14252624 frs-core:KeyManagementPersonnel 2022-07-25 2023-07-31 14252624 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-25 2023-07-31 14252624 frs-core:OtherRelatedParties 2022-07-25 2023-07-31 14252624 2022-07-24 14252624 2023-07-31 14252624 2022-07-25 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Registered number: 14252624
Core Consulting Information Technology Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Onshore Consulting Limited
Chartered Accountants
85 Great Portland Street
London
W1W 7LT
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14252624
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 2,233
2,233
CURRENT ASSETS
Cash at bank and in hand 89,657
89,657
Creditors: Amounts Falling Due Within One Year 5 (24,159 )
NET CURRENT ASSETS (LIABILITIES) 65,498
TOTAL ASSETS LESS CURRENT LIABILITIES 67,731
NET ASSETS 67,731
CAPITAL AND RESERVES
Called up share capital 6 10
Profit and Loss Account 67,721
SHAREHOLDERS' FUNDS 67,731
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 Sunil Kumar
Director
07/02/2024
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
Core Consulting Information Technology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14252624 . The registered office is 372 Brighton Road, Croydon, UK, CR2 6AL.
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 is from the rendering of services. 
Rendering of services
Turnover from the rendering of services is recognised by reference to time spent.
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:
Computer Equipment Straight line 3 years
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 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: 1
1
Page 2
Page 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 25 July 2022 -
Additions 2,704
As at 31 July 2023 2,704
Depreciation
As at 25 July 2022 -
Provided during the period 471
As at 31 July 2023 471
Net Book Value
As at 31 July 2023 2,233
As at 25 July 2022 -
5. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 1,530
Corporation tax 18,506
VAT 1,423
Accruals and deferred income 1,670
Director's loan account 1,030
24,159
6. Share Capital
2023
£
Allotted, Called up and fully paid 10
Page 3