Acorah Software Products - Accounts Production 16.0.110 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 12933242 Mr Iain Colquhoun iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12933242 2023-10-31 12933242 2024-10-31 12933242 2023-11-01 2024-10-31 12933242 frs-core:CurrentFinancialInstruments 2024-10-31 12933242 frs-core:ComputerEquipment 2024-10-31 12933242 frs-core:ComputerEquipment 2023-11-01 2024-10-31 12933242 frs-core:ComputerEquipment 2023-10-31 12933242 frs-core:ShareCapital 2024-10-31 12933242 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 12933242 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12933242 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 12933242 frs-bus:SmallEntities 2023-11-01 2024-10-31 12933242 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 12933242 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 12933242 frs-bus:Director1 2023-11-01 2024-10-31 12933242 frs-bus:Director1 2023-10-31 12933242 frs-bus:Director1 2024-10-31 12933242 frs-countries:EnglandWales 2023-11-01 2024-10-31 12933242 2022-10-31 12933242 2023-10-31 12933242 2022-11-01 2023-10-31 12933242 frs-core:CurrentFinancialInstruments 2023-10-31 12933242 frs-core:ShareCapital 2023-10-31 12933242 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 12933242
Montcalm Consulting Ltd
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12933242
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,138 2,851
2,138 2,851
CURRENT ASSETS
Debtors 5 15,888 28,397
Cash at bank and in hand 25,662 6,238
41,550 34,635
Creditors: Amounts Falling Due Within One Year 6 (43,590 ) (37,372 )
NET CURRENT ASSETS (LIABILITIES) (2,040 ) (2,737 )
TOTAL ASSETS LESS CURRENT LIABILITIES 98 114
NET ASSETS 98 114
CAPITAL AND RESERVES
Called up share capital 7 9 7
Profit and Loss Account 89 107
SHAREHOLDERS' FUNDS 98 114
Page 1
Page 2
For the year ending 31 October 2024 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 Iain Colquhoun
Director
15 November 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
Montcalm Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12933242 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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 25% Reducing balance
2.4. 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.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 3 (2023: 3)
3 3
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2023 6,760
As at 31 October 2024 6,760
Depreciation
As at 1 November 2023 3,909
Provided during the period 713
As at 31 October 2024 4,622
Net Book Value
As at 31 October 2024 2,138
As at 1 November 2023 2,851
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 14,400 28,331
Other debtors 1,488 66
15,888 28,397
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 1,598 19,943
Taxation and social security 41,992 17,429
43,590 37,372
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 9 7
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr Iain Colquhoun - 1,488 - - 1,488
The above loan is unsecured, interest free and repayable on demand.
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