Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 06763713 Mr Brian Moore Mrs Elaine Moore Mrs Elaine Moore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06763713 2022-12-31 06763713 2023-12-31 06763713 2023-01-01 2023-12-31 06763713 frs-core:CurrentFinancialInstruments 2023-12-31 06763713 frs-core:Non-currentFinancialInstruments 2023-12-31 06763713 frs-core:PlantMachinery 2023-12-31 06763713 frs-core:PlantMachinery 2023-01-01 2023-12-31 06763713 frs-core:PlantMachinery 2022-12-31 06763713 frs-core:ShareCapital 2023-12-31 06763713 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 06763713 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06763713 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 06763713 frs-bus:SmallEntities 2023-01-01 2023-12-31 06763713 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 06763713 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 06763713 frs-core:UnlistedNon-exchangeTraded 2023-12-31 06763713 frs-core:UnlistedNon-exchangeTraded 2022-12-31 06763713 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 06763713 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 06763713 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 06763713 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 06763713 frs-bus:Director1 2023-01-01 2023-12-31 06763713 frs-bus:Director2 2023-01-01 2023-12-31 06763713 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 06763713 frs-countries:EnglandWales 2023-01-01 2023-12-31 06763713 2021-12-31 06763713 2022-12-31 06763713 2022-01-01 2022-12-31 06763713 frs-core:CurrentFinancialInstruments 2022-12-31 06763713 frs-core:Non-currentFinancialInstruments 2022-12-31 06763713 frs-core:ShareCapital 2022-12-31 06763713 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 06763713
B & E Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Clouders (Audit & Accounts) Ltd
Charter House
103-105 Leigh Road
Leigh-on-Sea
Essex
SS9 1JL
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06763713
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 286 382
Investments 5 100,000 100,000
100,286 100,382
CURRENT ASSETS
Stocks 6 - 2,000
Debtors 7 63,290 55,868
Cash at bank and in hand 397 397
63,687 58,265
Creditors: Amounts Falling Due Within One Year 8 (20,999 ) (20,222 )
NET CURRENT ASSETS (LIABILITIES) 42,688 38,043
TOTAL ASSETS LESS CURRENT LIABILITIES 142,974 138,425
PROVISIONS FOR LIABILITIES
Deferred Taxation (97 ) (97 )
NET ASSETS 142,877 138,328
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 142,777 138,228
SHAREHOLDERS' FUNDS 142,877 138,328
Page 1
Page 2
For the year ending 31 December 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 Brian Moore
Director
11/09/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
B & E Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06763713 . The registered office is Charter House, 105 Leigh Road, Leigh on Sea, Essex, SS9 1JL.
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:
Plant & Machinery 25% on reducing balance
2.4. 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.
Page 3
Page 4
2.5. Taxation
Corporation 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: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 6,354
As at 31 December 2023 6,354
Depreciation
As at 1 January 2023 5,972
Provided during the period 96
As at 31 December 2023 6,068
Net Book Value
As at 31 December 2023 286
As at 1 January 2023 382
Page 4
Page 5
5. Investments
Unlisted
£
Cost
As at 1 January 2023 100,000
As at 31 December 2023 100,000
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 100,000
As at 1 January 2023 100,000
6. Stocks
2023 2022
£ £
Work in progress - 2,000
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 60,000 48,000
60,000 48,000
Due after more than one year
Other debtors 3,290 7,868
3,290 7,868
63,290 55,868
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) (1 )
Corporation tax 1,143 1,218
Accruals and deferred income 1,033 987
Directors' loan accounts 18,824 18,018
20,999 20,222
Page 5
Page 6
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 6