Acorah Software Products - Accounts Production 15.0.500 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 07445430 Mrs Emma Cook Mr Neil Cook Mrs Emma Cook iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07445430 2022-11-30 07445430 2023-11-30 07445430 2022-12-01 2023-11-30 07445430 frs-core:CurrentFinancialInstruments 2023-11-30 07445430 frs-core:Non-currentFinancialInstruments 2023-11-30 07445430 frs-core:ComputerEquipment 2023-11-30 07445430 frs-core:ComputerEquipment 2022-12-01 2023-11-30 07445430 frs-core:ComputerEquipment 2022-11-30 07445430 frs-core:FurnitureFittings 2023-11-30 07445430 frs-core:FurnitureFittings 2022-12-01 2023-11-30 07445430 frs-core:FurnitureFittings 2022-11-30 07445430 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 07445430 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 07445430 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 07445430 frs-core:PlantMachinery 2023-11-30 07445430 frs-core:PlantMachinery 2022-12-01 2023-11-30 07445430 frs-core:PlantMachinery 2022-11-30 07445430 frs-core:ShareCapital 2023-11-30 07445430 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07445430 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 07445430 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 07445430 frs-bus:SmallEntities 2022-12-01 2023-11-30 07445430 frs-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 07445430 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 07445430 frs-core:UnlistedNon-exchangeTraded 2023-11-30 07445430 frs-core:UnlistedNon-exchangeTraded 2022-11-30 07445430 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 07445430 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07445430 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-11-30 07445430 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07445430 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 07445430 frs-bus:Director1 2022-12-01 2023-11-30 07445430 frs-bus:Director2 2022-12-01 2023-11-30 07445430 frs-bus:CompanySecretary1 2022-12-01 2023-11-30 07445430 frs-countries:EnglandWales 2022-12-01 2023-11-30 07445430 2021-11-30 07445430 2022-11-30 07445430 2021-12-01 2022-11-30 07445430 frs-core:CurrentFinancialInstruments 2022-11-30 07445430 frs-core:Non-currentFinancialInstruments 2022-11-30 07445430 frs-core:ShareCapital 2022-11-30 07445430 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 07445430
New World Architectural Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 November 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
04/06/2024
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Page 1
Page 2
Balance Sheet
Registered number: 07445430
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,454 7,017
Investments 5 1 -
5,455 7,017
CURRENT ASSETS
Debtors 6 103,305 14,470
Cash at bank and in hand 13,905 99,008
117,210 113,478
Creditors: Amounts Falling Due Within One Year 7 (43,124 ) (38,368 )
NET CURRENT ASSETS (LIABILITIES) 74,086 75,110
TOTAL ASSETS LESS CURRENT LIABILITIES 79,541 82,127
Creditors: Amounts Falling Due After More Than One Year 8 (13,334 ) (21,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,162 ) (1,579 )
NET ASSETS 65,045 59,215
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 65,043 59,213
SHAREHOLDERS' FUNDS 65,045 59,215
Page 2
Page 3
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 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 Neil Cook
Director
24/07/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
New World Architectural Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07445430 . The registered office is Sucklings Yard, Church Street, Ware, Hertfordshire, SG12 9EN.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.


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:
Freehold 20% reducing balance
Plant & Machinery 33% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% 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 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 2 2
2 2
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Page 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 9,076 837 21,916 6,347 38,176
Additions - - - 169 169
As at 30 November 2023 9,076 837 21,916 6,516 38,345
Depreciation
As at 1 December 2022 8,102 115 18,973 3,969 31,159
Provided during the period 195 238 794 505 1,732
As at 30 November 2023 8,297 353 19,767 4,474 32,891
Net Book Value
As at 30 November 2023 779 484 2,149 2,042 5,454
As at 1 December 2022 974 722 2,943 2,378 7,017
5. Investments
Unlisted
£
Cost
As at 1 December 2022 -
Additions 1
As at 30 November 2023 1
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 1
As at 1 December 2022 -
Investments in shares are initially recognised at cost, and subsequently measured at cost less any accumulated impairment losses. At each reporting date, an impairment assessment is performed, and any impairment loss is recognised in profit or loss as it arises. 
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,969 14,470
Amounts owed by associates 100,336 -
103,305 14,470
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Page 6
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,584 1,730
Bank loans and overdrafts 8,000 8,000
Corporation tax 18,961 17,830
Other taxes and social security 3,236 419
VAT 9,406 8,293
Accruals and deferred income 1,875 1,875
Directors' loan accounts 62 221
43,124 38,368
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 13,334 21,333
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
Green End Development LtdAssociate under joint controlThe company has loaned £100,337 to Green End Developments Ltd. No interest has been charged on this loan, and it is expected to be repaid in full by July 2024.

Green End Development Ltd

Associate under joint control

The company has loaned £100,337 to Green End Developments Ltd. No interest has been charged on this loan, and it is expected to be repaid in full by July 2024.

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