Acorah Software Products - Accounts Production 16.0.110 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 11889235 Mr D D Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11889235 2023-07-31 11889235 2024-07-31 11889235 2023-08-01 2024-07-31 11889235 frs-core:CurrentFinancialInstruments 2024-07-31 11889235 frs-core:Non-currentFinancialInstruments 2024-07-31 11889235 frs-core:PlantMachinery 2024-07-31 11889235 frs-core:PlantMachinery 2023-08-01 2024-07-31 11889235 frs-core:PlantMachinery 2023-07-31 11889235 frs-core:WithinOneYear 2024-07-31 11889235 frs-core:ShareCapital 2024-07-31 11889235 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 11889235 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11889235 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 11889235 frs-bus:SmallEntities 2023-08-01 2024-07-31 11889235 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 11889235 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 11889235 frs-bus:Director1 2023-08-01 2024-07-31 11889235 frs-bus:Director1 2023-07-31 11889235 frs-bus:Director1 2024-07-31 11889235 frs-countries:EnglandWales 2023-08-01 2024-07-31 11889235 2022-07-31 11889235 2023-07-31 11889235 2022-08-01 2023-07-31 11889235 frs-core:CurrentFinancialInstruments 2023-07-31 11889235 frs-core:Non-currentFinancialInstruments 2023-07-31 11889235 frs-core:WithinOneYear 2023-07-31 11889235 frs-core:ShareCapital 2023-07-31 11889235 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 11889235
TDC Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11889235
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 677 182
677 182
CURRENT ASSETS
Debtors 5 78,286 81,009
Cash at bank and in hand 28,903 8,265
107,189 89,274
Creditors: Amounts Falling Due Within One Year 6 (71,730 ) (43,709 )
NET CURRENT ASSETS (LIABILITIES) 35,459 45,565
TOTAL ASSETS LESS CURRENT LIABILITIES 36,136 45,747
Creditors: Amounts Falling Due After More Than One Year 7 (35,463 ) (43,628 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (129 ) -
NET ASSETS 544 2,119
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 444 2,019
SHAREHOLDERS' FUNDS 544 2,119
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For the year ending 31 July 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 D D Williams
Director
15/11/2024
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
TDC Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11889235 . The registered office is 14 Somerset House, Hussar Court, Waterlooville, PO7 7SG.
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 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:
Plant & Machinery 3 years straight line
2.4. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

2.5. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
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2.6. Trade debtors and trade creditors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

2.7. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 August 2023 5,005
Additions 1,016
As at 31 July 2024 6,021
Depreciation
As at 1 August 2023 4,823
Provided during the period 521
As at 31 July 2024 5,344
Net Book Value
As at 31 July 2024 677
As at 1 August 2023 182
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,920 250
Other debtors 70,366 80,759
78,286 81,009
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 169 1,166
Bank loans and overdrafts 26,337 5,594
Taxation and social security 45,224 36,949
71,730 43,709
Included within other creditors is a loan of £19,000 which is attached to no fixed repayment terms. No repayments have been made at the year end.
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 35,463 43,628
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
9. Other Commitments
Included in rental is monthly payments on a rolling contract.
2024 2023
£ £
Not later than one year 4,320 -
4,320 -
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Mr Darren Williams (60,374 ) (69,142 ) 80,790 - (48,725 )
The above loan has interest charged at 2.25%. It is unsecured and repayable on demand.
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