Acorah Software Products - Accounts Production 16.0.110 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 12161961 Mr James Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12161961 2023-08-31 12161961 2024-08-31 12161961 2023-09-01 2024-08-31 12161961 frs-core:CurrentFinancialInstruments 2024-08-31 12161961 frs-core:Non-currentFinancialInstruments 2024-08-31 12161961 frs-core:ComputerEquipment 2024-08-31 12161961 frs-core:ComputerEquipment 2023-09-01 2024-08-31 12161961 frs-core:ComputerEquipment 2023-08-31 12161961 frs-core:FurnitureFittings 2024-08-31 12161961 frs-core:FurnitureFittings 2023-09-01 2024-08-31 12161961 frs-core:FurnitureFittings 2023-08-31 12161961 frs-core:PlantMachinery 2024-08-31 12161961 frs-core:PlantMachinery 2023-09-01 2024-08-31 12161961 frs-core:PlantMachinery 2023-08-31 12161961 frs-core:ShareCapital 2024-08-31 12161961 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12161961 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12161961 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 12161961 frs-bus:SmallEntities 2023-09-01 2024-08-31 12161961 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12161961 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 12161961 frs-bus:Director1 2023-09-01 2024-08-31 12161961 frs-bus:Director1 2023-08-31 12161961 frs-bus:Director1 2024-08-31 12161961 frs-countries:EnglandWales 2023-09-01 2024-08-31 12161961 2022-08-31 12161961 2023-08-31 12161961 2022-09-01 2023-08-31 12161961 frs-core:CurrentFinancialInstruments 2023-08-31 12161961 frs-core:Non-currentFinancialInstruments 2023-08-31 12161961 frs-core:ShareCapital 2023-08-31 12161961 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 12161961
3de Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12161961
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,256 2,456
1,256 2,456
CURRENT ASSETS
Debtors 5 85,869 65,276
Cash at bank and in hand 3,214 16,856
89,083 82,132
Creditors: Amounts Falling Due Within One Year 6 (28,664 ) (36,070 )
NET CURRENT ASSETS (LIABILITIES) 60,419 46,062
TOTAL ASSETS LESS CURRENT LIABILITIES 61,675 48,518
Creditors: Amounts Falling Due After More Than One Year 7 (1,492 ) (3,494 )
NET ASSETS 60,183 45,024
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 60,083 44,924
SHAREHOLDERS' FUNDS 60,183 45,024
Page 1
Page 2
For the year ending 31 August 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 James Davies
Director
21 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
3de Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12161961 . The registered office is 7 Joslin Road, Bridgend , CF35 6BD.
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 33% straight line
Fixtures & Fittings 33& straight line
Computer Equipment 33% straight line
2.4. 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 (2023: 3)
1 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 4,695 657 8,347 13,699
Additions - 1,129 150 1,279
Disposals - (657 ) (1,936 ) (2,593 )
As at 31 August 2024 4,695 1,129 6,561 12,385
Depreciation
As at 1 September 2023 4,695 219 6,329 11,243
Provided during the period - 376 1,348 1,724
Disposals - (219 ) (1,619 ) (1,838 )
As at 31 August 2024 4,695 376 6,058 11,129
Net Book Value
As at 31 August 2024 - 753 503 1,256
As at 1 September 2023 - 438 2,018 2,456
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 26,347 23,082
Prepayments and accrued income 1,505 1,886
Director's loan account 38,017 40,308
Amounts owed by associates 20,000 -
85,869 65,276
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 2,130 2,130
Corporation tax 12,017 16,157
Other taxes and social security - 416
VAT 13,867 15,921
Net wages - 539
Other creditors - 257
Accruals and deferred income 650 650
28,664 36,070
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 1,492 3,494
Page 4
Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr James Davies 40,308 11,591 (13,882 ) - 38,017
The above loan is unsecured, interest free and repayable on demand.
The balance was repaid within 9 months and 1 day after the year end date. 
Page 5