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Cliff Wood Consultancy Limited
Financial Statements
For The Year Ended 30 November 2023
TaxAssist Accountants
133 Station Road
Sidcup
DA15 7AA
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07103759
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 628,000 628,000
628,000 628,000
CURRENT ASSETS
Debtors 6 10,260 9,538
Cash at bank and in hand 1,636 1,922
11,896 11,460
Creditors: Amounts Falling Due Within One Year 7 (56,304 ) (55,330 )
NET CURRENT ASSETS (LIABILITIES) (44,408 ) (43,870 )
TOTAL ASSETS LESS CURRENT LIABILITIES 583,592 584,130
Creditors: Amounts Falling Due After More Than One Year 8 (30,376 ) (40,501 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (31,016 ) (23,572 )
NET ASSETS 522,200 520,057
CAPITAL AND RESERVES
Called up share capital 9 100 100
Other reserves 152,836 160,280
Profit and Loss Account 369,264 359,677
SHAREHOLDERS' FUNDS 522,200 520,057
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
Mr Clifford Wood
Director
30 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
Cliff Wood Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07103759 . The registered office is 25 Rowanwood Avenue, Sidcup, DA15 8WL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
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.
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:
Fixtures & Fittings Straight line over 3 years
Computer Equipment Straight line over 3 years
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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2.5. 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: 1 (2022: NIL)
1 -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 6,710 2,736 9,446
As at 30 November 2023 6,710 2,736 9,446
Depreciation
As at 1 December 2022 6,710 2,736 9,446
As at 30 November 2023 6,710 2,736 9,446
Net Book Value
As at 30 November 2023 - - -
As at 1 December 2022 - - -
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5. Investment Property
2023
£
Fair Value
As at 1 December 2022 and 30 November 2023 628,000
Investment properties with a carrying amount of £628,000 were valued by the director on an open market basis. The valuation was based on the current condition of the properties as well as recent market transactions on arm's length terms for similar properties. 
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 83 -
Other debtors 180 100
Director's loan account 9,997 9,438
10,260 9,538
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 2,652 2,359
Other taxes and social security 300 -
VAT 7,576 7,576
Accruals and deferred income 45,776 45,395
56,304 55,330
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 30,376 40,501
30,376 40,501
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Clifford Wood 9,438 559 - - 9,997
The above loan is unsecured, interest free and repayable on demand.
11. Reserves
Profit and loss reserve - This reserve records the retained earnings and accumulated losses.

Other reserves - This reserve records the fair value adjustments to investment properties and such reserves remain non-distributable.
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