Acorah Software Products - Accounts Production 14.6.300 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 06079709 Mr Norman Peterson Mr Craig Peterson Mrs Jayne Peterson Mrs Elaine Peterson Mr Norman Peterson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06079709 2022-11-30 06079709 2023-11-30 06079709 2022-12-01 2023-11-30 06079709 frs-core:CurrentFinancialInstruments 2023-11-30 06079709 frs-core:Non-currentFinancialInstruments 2023-11-30 06079709 frs-core:BetweenOneFiveYears 2023-11-30 06079709 frs-core:ComputerEquipment 2023-11-30 06079709 frs-core:ComputerEquipment 2022-12-01 2023-11-30 06079709 frs-core:ComputerEquipment 2022-11-30 06079709 frs-core:FurnitureFittings 2023-11-30 06079709 frs-core:FurnitureFittings 2022-12-01 2023-11-30 06079709 frs-core:FurnitureFittings 2022-11-30 06079709 frs-core:MotorVehicles 2023-11-30 06079709 frs-core:MotorVehicles 2022-12-01 2023-11-30 06079709 frs-core:MotorVehicles 2022-11-30 06079709 frs-core:OtherReservesSubtotal 2023-11-30 06079709 frs-core:ShareCapital 2023-11-30 06079709 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 06079709 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 06079709 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 06079709 frs-bus:SmallEntities 2022-12-01 2023-11-30 06079709 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 06079709 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 06079709 frs-core:UnlistedNon-exchangeTraded 2023-11-30 06079709 frs-core:UnlistedNon-exchangeTraded 2022-11-30 06079709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 06079709 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 06079709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-11-30 06079709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 06079709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-11-30 06079709 frs-bus:Director1 2022-12-01 2023-11-30 06079709 frs-bus:Director2 2022-12-01 2023-11-30 06079709 frs-bus:Director3 2022-12-01 2023-11-30 06079709 frs-bus:Director4 2022-12-01 2023-11-30 06079709 frs-bus:CompanySecretary1 2022-12-01 2023-11-30 06079709 frs-countries:EnglandWales 2022-12-01 2023-11-30 06079709 2021-11-30 06079709 2022-11-30 06079709 2021-12-01 2022-11-30 06079709 frs-core:CurrentFinancialInstruments 2022-11-30 06079709 frs-core:Non-currentFinancialInstruments 2022-11-30 06079709 frs-core:BetweenOneFiveYears 2022-11-30 06079709 frs-core:OtherReservesSubtotal 2022-11-30 06079709 frs-core:ShareCapital 2022-11-30 06079709 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 06079709
Carlton & Co Consultancy Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06079709
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,987 45,753
Investments 5 1,062,632 1,018,950
1,098,619 1,064,703
CURRENT ASSETS
Stocks 6 25,029 5,613
Debtors 7 901,175 807,303
Cash at bank and in hand 17,719 28,482
943,923 841,398
Creditors: Amounts Falling Due Within One Year 8 (705,151 ) (553,997 )
NET CURRENT ASSETS (LIABILITIES) 238,772 287,401
TOTAL ASSETS LESS CURRENT LIABILITIES 1,337,391 1,352,104
Creditors: Amounts Falling Due After More Than One Year 9 (63,208 ) (78,406 )
NET ASSETS 1,274,183 1,273,698
CAPITAL AND RESERVES
Called up share capital 11 2 2
Other reserves 1,000,001 1,000,001
Income Statement 274,180 273,695
SHAREHOLDERS' FUNDS 1,274,183 1,273,698
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 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 Income Statement.
On behalf of the board
Mr Norman Peterson
Director
7th August 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Carlton & Co Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06079709 . The registered office is 15 Parsons Court Welbury Way, Aycliffe Business Park, Newton Aycliffe, County Durham, DL5 6ZE.
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.
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:
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
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Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 40,768 7,840 23,532 72,140
As at 30 November 2023 40,768 7,840 23,532 72,140
Depreciation
As at 1 December 2022 - 7,840 18,547 26,387
Provided during the period 8,154 - 1,612 9,766
As at 30 November 2023 8,154 7,840 20,159 36,153
Net Book Value
As at 30 November 2023 32,614 - 3,373 35,987
As at 1 December 2022 40,768 - 4,985 45,753
5. Investments
Unlisted
£
Cost
As at 1 December 2022 1,018,950
Additions 43,682
As at 30 November 2023 1,062,632
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 1,062,632
As at 1 December 2022 1,018,950
6. Stocks
2023 2022
£ £
Work in progress 25,029 5,613
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 44,072 57,660
Prepayments and accrued income 794 1,998
VAT 2,454 1,613
Amounts owed by other participating interests 853,855 746,032
901,175 807,303
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 200,573 231,779
Bank loans and overdrafts 5,429 18,468
Other taxes and social security 1,533 54
Accruals and deferred income 1,612 36,850
Directors' loan accounts 472,004 237,846
Amounts owed to other participating interests 24,000 29,000
705,151 553,997
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 33,352 37,692
Bank loans 29,856 40,714
63,208 78,406
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 33,352 37,692
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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