Acorah Software Products - Accounts Production 14.5.601 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 08280412 S R Last iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08280412 2022-11-30 08280412 2023-11-30 08280412 2022-12-01 2023-11-30 08280412 frs-core:CurrentFinancialInstruments 2023-11-30 08280412 frs-core:ComputerEquipment 2023-11-30 08280412 frs-core:ComputerEquipment 2022-12-01 2023-11-30 08280412 frs-core:ComputerEquipment 2022-11-30 08280412 frs-core:ShareCapital 2023-11-30 08280412 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 08280412 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 08280412 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 08280412 frs-bus:SmallEntities 2022-12-01 2023-11-30 08280412 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 08280412 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 08280412 frs-bus:Director1 2022-12-01 2023-11-30 08280412 frs-countries:EnglandWales 2022-12-01 2023-11-30 08280412 2021-11-30 08280412 2022-11-30 08280412 2021-12-01 2022-11-30 08280412 frs-core:CurrentFinancialInstruments 2022-11-30 08280412 frs-core:ShareCapital 2022-11-30 08280412 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 08280412
S R Last Design Services Ltd.
Unaudited Financial Statements
For The Year Ended 30 November 2023
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08280412
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 604 492
604 492
CURRENT ASSETS
Debtors 5 25,233 45,609
Cash at bank and in hand 100,353 80,247
125,586 125,856
Creditors: Amounts Falling Due Within One Year 6 (31,644 ) (42,674 )
NET CURRENT ASSETS (LIABILITIES) 93,942 83,182
TOTAL ASSETS LESS CURRENT LIABILITIES 94,546 83,674
NET ASSETS 94,546 83,674
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 94,544 83,672
SHAREHOLDERS' FUNDS 94,546 83,674
Page 1
Page 2
For the year ending 30 November 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
S R Last
Director
30 March 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
S R Last Design Services Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 08280412 . The registered office is Bryn Teg, Rowen, Conwy, LL32 8YP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
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 provision of design and consultancy services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively. 
2.6. Pensions
The company makes contributions into employees' defined pension contribution schemes. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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
Computer Equipment
£
Cost
As at 1 December 2022 7,292
Additions 623
Disposals (5,273 )
As at 30 November 2023 2,642
Depreciation
As at 1 December 2022 6,800
Provided during the period 511
Disposals (5,273 )
As at 30 November 2023 2,038
Net Book Value
As at 30 November 2023 604
As at 1 December 2022 492
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 22,384 41,426
Other debtors 2,849 4,183
25,233 45,609
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,727 10,011
Other creditors 5,876 4,625
Taxation and social security 22,041 28,038
31,644 42,674
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
The director has made an interest free loan available to the company during the period of £3,899 (2022 - £2,765), repayable on demand.
Page 4