Acorah Software Products - Accounts Production 15.0.500 false true true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 13026750 Dr Debarshi Majumder Mr Nicholas Rhodes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13026750 2022-11-30 13026750 2023-11-30 13026750 2022-12-01 2023-11-30 13026750 frs-core:CurrentFinancialInstruments 2023-11-30 13026750 frs-core:ComputerEquipment 2023-11-30 13026750 frs-core:ComputerEquipment 2022-12-01 2023-11-30 13026750 frs-core:ComputerEquipment 2022-11-30 13026750 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-01 2023-11-30 13026750 frs-core:OtherResidualIntangibleAssets 2023-11-30 13026750 frs-core:OtherResidualIntangibleAssets 2022-12-01 2023-11-30 13026750 frs-core:OtherResidualIntangibleAssets 2022-11-30 13026750 frs-core:CapitalRedemptionReserve 2023-11-30 13026750 frs-core:SharePremium 2023-11-30 13026750 frs-core:ShareCapital 2023-11-30 13026750 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 13026750 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13026750 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 13026750 frs-bus:SmallEntities 2022-12-01 2023-11-30 13026750 frs-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 13026750 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 13026750 frs-bus:Director1 2022-12-01 2023-11-30 13026750 frs-bus:Director2 2022-12-01 2023-11-30 13026750 frs-countries:EnglandWales 2022-12-01 2023-11-30 13026750 2021-11-30 13026750 2022-11-30 13026750 2021-12-01 2022-11-30 13026750 frs-core:CurrentFinancialInstruments 2022-11-30 13026750 frs-core:CapitalRedemptionReserve 2022-11-30 13026750 frs-core:SharePremium 2022-11-30 13026750 frs-core:ShareCapital 2022-11-30 13026750 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 13026750
Esg Base Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Joanna Burns t/a MyCloud-Accounts
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report of the Accountant to the directors of Esg Base Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 November 2023.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
Joanna Burns, FMAAT, BSc
21/08/2024
Joanna Burns t/a MyCloud-Accounts
FMAAT
10 High Street
Tattershall
Lincolnshire
LN4 4LE
Page 1
Page 2
Balance Sheet
Registered number: 13026750
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 247 370
Tangible Assets 5 614 -
861 370
CURRENT ASSETS
Debtors 6 43,200 53,562
Cash at bank and in hand 84,720 53,769
127,920 107,331
Creditors: Amounts Falling Due Within One Year 7 (29,438 ) (18,433 )
NET CURRENT ASSETS (LIABILITIES) 98,482 88,898
TOTAL ASSETS LESS CURRENT LIABILITIES 99,343 89,268
PROVISIONS FOR LIABILITIES
Deferred Taxation (153 ) -
NET ASSETS 99,190 89,268
CAPITAL AND RESERVES
Called up share capital 8 1 1
Share premium account 11,514 11,514
Capital redemption reserve - 20,000
Profit and Loss Account 87,675 57,753
SHAREHOLDERS' FUNDS 99,190 89,268
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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
Dr Debarshi Majumder
Director
21/08/2024
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
Esg Base Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13026750 . The registered office is 7 Bell Yard, London, WC2A 2JR.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate.  
During the Shareholders' General Meeting held on 1st August the shareholders approved the solvent dissolution of the Company. Consequently, Debarshi Majumder, as the sole director, will undertake all the necessary actions to facilitate the voluntary dissolution of the Company.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over its estimated economic life of 3 years.
2.5. 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 33.33%
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
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2.7. 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: 4 (2022: 3)
4 3
4. Intangible Assets
Other
£
Cost
As at 1 December 2022 370
As at 30 November 2023 370
Amortisation
As at 1 December 2022 -
Provided during the period 123
As at 30 November 2023 123
Net Book Value
As at 30 November 2023 247
As at 1 December 2022 370
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2022 -
Additions 921
As at 30 November 2023 921
...CONTINUED
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Depreciation
As at 1 December 2022 -
Provided during the period 307
As at 30 November 2023 307
Net Book Value
As at 30 November 2023 614
As at 1 December 2022 -
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 39,464 -
Other debtors 3,736 53,562
43,200 53,562
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 24 324
Other creditors 22,665 2,610
Taxation and social security 6,749 15,499
29,438 18,433
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Post Balance Sheet Events
This note outlines significant events and decisions undertaken by the board and shareholders, since the end of the last financial year.
Due to irreconcilable differences among the shareholders, on 1 August 2024, they formally resolved to remove Nicholas Rhodes as a director of the Company. Following the passing of this resolution, the sole director of the Company, Debarshi Majumder, also supported by an ordinary resolution of the shareholders, resolved to cease trading operations and pursue a solvent winding-up of the Company. 
As part of the process of winding-up the Company, all of its financial obligations, including trading liabilities, accruals, and any outstanding taxes due to HMRC, will be settled in full.  Any assets remaining following the settlement of the Company’s liabilities will either be sold or distributed to the existing shareholders.
The Company has also issued notices to all current employees informing them of the dissolution of the Company and terminating their employment.
Once all conditions for the strike-off application are fulfilled, the Company will submit a Form DS01 to Companies House and proceed with the application to be struck off the register.
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