Acorah Software Products - Accounts Production 14.5.501 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 09198752 Mrs N Gopal Mr N Gopal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09198752 2022-09-30 09198752 2023-09-30 09198752 2022-10-01 2023-09-30 09198752 frs-core:CurrentFinancialInstruments 2023-09-30 09198752 frs-core:Non-currentFinancialInstruments 2023-09-30 09198752 frs-core:ComputerEquipment 2023-09-30 09198752 frs-core:ComputerEquipment 2022-10-01 2023-09-30 09198752 frs-core:ComputerEquipment 2022-09-30 09198752 frs-core:FurnitureFittings 2023-09-30 09198752 frs-core:FurnitureFittings 2022-10-01 2023-09-30 09198752 frs-core:FurnitureFittings 2022-09-30 09198752 frs-core:PlantMachinery 2023-09-30 09198752 frs-core:PlantMachinery 2022-10-01 2023-09-30 09198752 frs-core:PlantMachinery 2022-09-30 09198752 frs-core:ShareCapital 2023-09-30 09198752 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 09198752 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 09198752 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 09198752 frs-bus:SmallEntities 2022-10-01 2023-09-30 09198752 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 09198752 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 09198752 frs-bus:Director1 2022-10-01 2023-09-30 09198752 frs-bus:Director1 2022-09-30 09198752 frs-bus:Director1 2023-09-30 09198752 frs-bus:Director2 2022-10-01 2023-09-30 09198752 frs-countries:EnglandWales 2022-10-01 2023-09-30 09198752 2021-09-30 09198752 2022-09-30 09198752 2021-10-01 2022-09-30 09198752 frs-core:CurrentFinancialInstruments 2022-09-30 09198752 frs-core:Non-currentFinancialInstruments 2022-09-30 09198752 frs-core:ShareCapital 2022-09-30 09198752 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 09198752
Nmg Cyber Security Consulting Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09198752
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,440 325
1,440 325
CURRENT ASSETS
Debtors 5 135,848 137,026
Cash at bank and in hand 980 3,525
136,828 140,551
Creditors: Amounts Falling Due Within One Year 6 (121,055 ) (116,627 )
NET CURRENT ASSETS (LIABILITIES) 15,773 23,924
TOTAL ASSETS LESS CURRENT LIABILITIES 17,213 24,249
Creditors: Amounts Falling Due After More Than One Year 7 (15,935 ) (22,082 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (283 ) (283 )
NET ASSETS 995 1,884
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 993 1,882
SHAREHOLDERS' FUNDS 995 1,884
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For the year ending 30 September 2023 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 N Gopal
Director
04/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Nmg Cyber Security Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09198752 . The registered office is 2 Warinford Close, Warwick, Warwickshire, CV34 6XU.
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, excluding discounts, rebates, value added tax and other sales taxes.
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:
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 33.33% on cost
2.4. Stocks and Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.7. Deferred tax
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 - 1,185 17,534 18,719
Additions 833 536 1,250 2,619
As at 30 September 2023 833 1,721 18,784 21,338
Depreciation
As at 1 October 2022 - 860 17,534 18,394
Provided during the period 208 430 866 1,504
As at 30 September 2023 208 1,290 18,400 19,898
Net Book Value
As at 30 September 2023 625 431 384 1,440
As at 1 October 2022 - 325 - 325
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 13,200 19,981
Amounts recoverable on contracts 8,200 8,200
Other debtors 114,448 108,845
135,848 137,026
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 9,958 11,235
Taxation and social security 111,097 105,392
121,055 116,627
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 15,935 22,082
15,935 22,082
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Nishit Gopal 108,647 149,839 144,038 - 114,447
The above loan is unsecured, interest free and repayable on demand.
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