Acorah Software Products - Accounts Production 16.0.110 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 08783157 Mr Andrew Sangster Mr Lexan Piper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08783157 2022-11-30 08783157 2023-11-30 08783157 2022-12-01 2023-11-30 08783157 frs-core:CurrentFinancialInstruments 2023-11-30 08783157 frs-core:Non-currentFinancialInstruments 2023-11-30 08783157 frs-core:ComputerEquipment 2023-11-30 08783157 frs-core:ComputerEquipment 2022-12-01 2023-11-30 08783157 frs-core:ComputerEquipment 2022-11-30 08783157 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-01 2023-11-30 08783157 frs-core:FurnitureFittings 2022-12-01 2023-11-30 08783157 frs-core:NetGoodwill 2023-11-30 08783157 frs-core:NetGoodwill 2022-12-01 2023-11-30 08783157 frs-core:NetGoodwill 2022-11-30 08783157 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 08783157 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 08783157 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-11-30 08783157 frs-core:MotorVehicles 2023-11-30 08783157 frs-core:MotorVehicles 2022-12-01 2023-11-30 08783157 frs-core:MotorVehicles 2022-11-30 08783157 frs-core:OtherResidualIntangibleAssets 2023-11-30 08783157 frs-core:OtherResidualIntangibleAssets 2022-12-01 2023-11-30 08783157 frs-core:OtherResidualIntangibleAssets 2022-11-30 08783157 frs-core:PlantMachinery 2023-11-30 08783157 frs-core:PlantMachinery 2022-12-01 2023-11-30 08783157 frs-core:PlantMachinery 2022-11-30 08783157 frs-core:ShareCapital 2023-11-30 08783157 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 08783157 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 08783157 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 08783157 frs-bus:SmallEntities 2022-12-01 2023-11-30 08783157 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 08783157 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 08783157 frs-bus:Director1 2022-12-01 2023-11-30 08783157 frs-bus:Director2 2022-12-01 2023-11-30 08783157 frs-countries:EnglandWales 2022-12-01 2023-11-30 08783157 2021-11-30 08783157 2022-11-30 08783157 2021-12-01 2022-11-30 08783157 frs-core:CurrentFinancialInstruments 2022-11-30 08783157 frs-core:Non-currentFinancialInstruments 2022-11-30 08783157 frs-core:ShareCapital 2022-11-30 08783157 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 08783157
C I S (UK) Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Balme Kitchen & Pearce
25 Lemon Street
Truro
Cornwall
TR1 2LS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08783157
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 622,430 673,937
Tangible Assets 5 94,749 100,590
717,179 774,527
CURRENT ASSETS
Debtors 6 57,589 21,794
Cash at bank and in hand 71,267 8,114
128,856 29,908
Creditors: Amounts Falling Due Within One Year 7 (1,386,008 ) (1,414,187 )
NET CURRENT ASSETS (LIABILITIES) (1,257,152 ) (1,384,279 )
TOTAL ASSETS LESS CURRENT LIABILITIES (539,973 ) (609,752 )
Creditors: Amounts Falling Due After More Than One Year 8 (10,500 ) (17,500 )
NET LIABILITIES (550,473 ) (627,252 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (550,573 ) (627,352 )
SHAREHOLDERS' FUNDS (550,473) (627,252)
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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 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 Andrew Sangster
Director
1 November 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
C I S (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08783157 . The registered office is Centenary House, Peninsula Park, Rydon Lane, Exeter, Devon, EX2 7XE.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. 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:
Freehold 2% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 December 2022 400,000 575,346 975,346
As at 30 November 2023 400,000 575,346 975,346
Amortisation
As at 1 December 2022 240,000 61,409 301,409
Provided during the period 40,000 11,507 51,507
As at 30 November 2023 280,000 72,916 352,916
Net Book Value
As at 30 November 2023 120,000 502,430 622,430
As at 1 December 2022 160,000 513,937 673,937
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 79,943 20,122 56,205 32,017 188,287
Additions - 1,776 - - 1,776
As at 30 November 2023 79,943 21,898 56,205 32,017 190,063
Depreciation
As at 1 December 2022 7,663 8,944 44,336 26,754 87,697
Provided during the period 1,599 2,591 2,374 1,053 7,617
As at 30 November 2023 9,262 11,535 46,710 27,807 95,314
Net Book Value
As at 30 November 2023 70,681 10,363 9,495 4,210 94,749
As at 1 December 2022 72,280 11,178 11,869 5,263 100,590
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 35,795 -
Amounts owed by participating interests 704 704
Other debtors 21,090 21,090
57,589 21,794
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 22,359 6,229
Bank loans and overdrafts 7,000 7,000
Amounts owed to participating interests 69,368 69,735
Other creditors 1,218,768 1,273,428
Taxation and social security 68,513 57,795
1,386,008 1,414,187
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 10,500 17,500
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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