Acorah Software Products - Accounts Production 15.0.600 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 10994532 Mr Robin Armstrong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10994532 2022-10-31 10994532 2023-10-31 10994532 2022-11-01 2023-10-31 10994532 frs-core:CurrentFinancialInstruments 2023-10-31 10994532 frs-core:Non-currentFinancialInstruments 2023-10-31 10994532 frs-core:BetweenOneFiveYears 2023-10-31 10994532 frs-core:PlantMachinery 2023-10-31 10994532 frs-core:PlantMachinery 2022-11-01 2023-10-31 10994532 frs-core:PlantMachinery 2022-10-31 10994532 frs-core:WithinOneYear 2023-10-31 10994532 frs-core:ShareCapital 2023-10-31 10994532 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 10994532 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 10994532 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 10994532 frs-bus:SmallEntities 2022-11-01 2023-10-31 10994532 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 10994532 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 10994532 frs-bus:Director1 2022-11-01 2023-10-31 10994532 frs-bus:Director1 2022-10-31 10994532 frs-bus:Director1 2023-10-31 10994532 frs-countries:EnglandWales 2022-11-01 2023-10-31 10994532 2021-10-31 10994532 2022-10-31 10994532 2021-11-01 2022-10-31 10994532 frs-core:CurrentFinancialInstruments 2022-10-31 10994532 frs-core:Non-currentFinancialInstruments 2022-10-31 10994532 frs-core:BetweenOneFiveYears 2022-10-31 10994532 frs-core:WithinOneYear 2022-10-31 10994532 frs-core:ShareCapital 2022-10-31 10994532 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 10994532
Armstrong Consultancy Services Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Synergy Accountancy Services LLP
Chartered Certified Accountants
378 Walsall Road
Perry Barr
Birmingham
B42 2LX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10994532
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,165 39,836
32,165 39,836
CURRENT ASSETS
Debtors 5 4,810 4,548
Cash at bank and in hand 5,184 1,707
9,994 6,255
Creditors: Amounts Falling Due Within One Year 6 (9,401 ) (7,778 )
NET CURRENT ASSETS (LIABILITIES) 593 (1,523 )
TOTAL ASSETS LESS CURRENT LIABILITIES 32,758 38,313
Creditors: Amounts Falling Due After More Than One Year 7 (31,237 ) (36,784 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,465 ) (1,465 )
NET ASSETS 56 64
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 55 63
SHAREHOLDERS' FUNDS 56 64
Page 1
Page 2
For the year ending 31 October 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
Mr Robin Armstrong
Director
29 August 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Armstrong Consultancy Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10994532 . The registered office is 29 Lime Close, Hollywood, Birmingham, B47 5QQ.
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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 20% - 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account 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 profit and loss account as incurred.
2.5. Taxation
The tax currently payable is based on taxable profit for the year. 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.
...CONTINUED
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2.5. Taxation - continued
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: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2022 52,129
Additions 718
As at 31 October 2023 52,847
Depreciation
As at 1 November 2022 12,293
Provided during the period 8,389
As at 31 October 2023 20,682
Net Book Value
As at 31 October 2023 32,165
As at 1 November 2022 39,836
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,500 4,091
Director's loan account 310 457
4,810 4,548
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 5,818 5,818
Bank loans and overdrafts 960 960
Corporation tax 1,623 -
Accruals and deferred income 1,000 1,000
9,401 7,778
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 28,759 33,327
Bank loans 2,478 3,457
31,237 36,784
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 34,577 39,145
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,818 5,818
Later than one year and not later than five years 28,759 33,327
34,577 39,145
34,577 39,145
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Mr Robin Armstrong 457 147 - - 310
The above loan is unsecured, interest free and repayable on demand.
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