Acorah Software Products - Accounts Production 14.5.601 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 09861335 Mr Colin Bidewell Mr Colin Bidewell true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09861335 2022-11-30 09861335 2023-11-30 09861335 2022-12-01 2023-11-30 09861335 frs-core:CurrentFinancialInstruments 2023-11-30 09861335 frs-core:ComputerEquipment 2023-11-30 09861335 frs-core:ComputerEquipment 2022-12-01 2023-11-30 09861335 frs-core:ComputerEquipment 2022-11-30 09861335 frs-core:ShareCapital 2023-11-30 09861335 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09861335 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 09861335 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 09861335 frs-bus:SmallEntities 2022-12-01 2023-11-30 09861335 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 09861335 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 09861335 1 2022-12-01 2023-11-30 09861335 frs-bus:Director1 2022-12-01 2023-11-30 09861335 frs-countries:EnglandWales 2022-12-01 2023-11-30 09861335 2021-11-30 09861335 2022-11-30 09861335 2021-12-01 2022-11-30 09861335 frs-core:CurrentFinancialInstruments 2022-11-30 09861335 frs-core:ShareCapital 2022-11-30 09861335 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 09861335
Pathway Consulting Group Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
LPTA Limited
Chartered Certified Accountants
Priory Place Priory Road
Tiptree
Colchester
Essex
CO5 0QE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09861335
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 110 138
110 138
CURRENT ASSETS
Cash at bank and in hand 73,694 76,929
73,694 76,929
Creditors: Amounts Falling Due Within One Year 6 (14,231 ) (20,555 )
NET CURRENT ASSETS (LIABILITIES) 59,463 56,374
TOTAL ASSETS LESS CURRENT LIABILITIES 59,573 56,512
NET ASSETS 59,573 56,512
CAPITAL AND RESERVES
Called up share capital 7 120 120
Profit and Loss Account 59,453 56,392
SHAREHOLDERS' FUNDS 59,573 56,512
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 Colin Bidewell
Director
13th May 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
Pathway Consulting Group Limited Registered number 09861335 is a limited by shares company incorporated in England & Wales. The Registered Office is 35 High Street, Kelvedon, Colchester, CO5 9AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% Reducing Balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2022 421
As at 30 November 2023 421
Depreciation
As at 1 December 2022 283
Provided during the period 28
As at 30 November 2023 311
Net Book Value
As at 30 November 2023 110
As at 1 December 2022 138
5. Debtors
2023 2022
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 6,120 15,058
VAT 7,009 4,578
Accruals and deferred income 786 716
Director's loan account 316 203
14,231 20,555
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 120 120
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
Page 4
Page 5
9. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 23,000 43,000
23,000 43,000
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Colin Bidewell by virtue of his ownership of 83% of the issued share capital in the company.
Page 5