2023-12-01 2024-11-30 false No description of principal activity Capium Accounts Production 1.1 07069232 2023-12-01 2024-11-30 07069232 bus:AbridgedAccounts 2023-12-01 2024-11-30 07069232 bus:FRS102 2023-12-01 2024-11-30 07069232 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 07069232 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 07069232 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 07069232 2023-12-01 2024-11-30 07069232 2024-11-30 07069232 bus:RegisteredOffice 2023-12-01 2024-11-30 07069232 core:WithinOneYear 2024-11-30 07069232 core:AfterOneYear 2024-11-30 07069232 1 2023-12-01 2024-11-30 07069232 bus:Director1 2023-12-01 2024-11-30 07069232 bus:Director1 2024-11-30 07069232 bus:Director1 2022-12-01 2023-11-30 07069232 bus:Director2 2023-12-01 2024-11-30 07069232 bus:Director2 2024-11-30 07069232 bus:Director2 2022-12-01 2023-11-30 07069232 2022-12-01 07069232 bus:LeadAgentIfApplicable 2023-12-01 2024-11-30 07069232 2022-12-01 2023-11-30 07069232 2023-11-30 07069232 core:WithinOneYear 2023-11-30 07069232 core:AfterOneYear 2023-11-30 07069232 bus:EntityAccountantsOrAuditors 2022-12-01 2023-11-30 07069232 core:PlantMachinery 2023-12-01 2024-11-30 07069232 core:PlantMachinery 2024-11-30 07069232 core:PlantMachinery 2023-11-30 07069232 core:FurnitureFittings 2023-12-01 2024-11-30 07069232 core:FurnitureFittings 2024-11-30 07069232 core:FurnitureFittings 2023-11-30 07069232 core:ComputerEquipment 2023-12-01 2024-11-30 07069232 core:ComputerEquipment 2024-11-30 07069232 core:ComputerEquipment 2023-11-30 07069232 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-11-30 07069232 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-11-30 07069232 core:CostValuation core:Non-currentFinancialInstruments 2024-11-30 07069232 core:CostValuation core:Non-currentFinancialInstruments 2023-11-30 07069232 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-11-30 07069232 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-11-30 07069232 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-11-30 07069232 core:Non-currentFinancialInstruments 2024-11-30 07069232 core:Non-currentFinancialInstruments 2023-11-30 07069232 core:ShareCapital 2024-11-30 07069232 core:ShareCapital 2023-11-30 07069232 core:RetainedEarningsAccumulatedLosses 2024-11-30 07069232 core:RetainedEarningsAccumulatedLosses 2023-11-30 07069232 dpl:Item1 2023-12-01 07069232 dpl:Item1 2024-11-30 07069232 dpl:Item1 2022-12-01 07069232 dpl:Item1 2023-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 07069232
England and Wales

 

 

 

ACACIA NATURAL RESOURCE CONSULTANTS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,790    1,899 
1,790    1,899 
Current assets      
Stocks 26,617    44,775 
Debtors 10,287    16,894 
Cash at bank and in hand 78,834    44,536 
115,738    106,205 
Creditors: amount falling due within one year (27,985)   (16,327)
Net current assets 87,753    89,878 
 
Total assets less current liabilities 89,543    91,777 
Net assets 89,543    91,777 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 89,443    91,677 
Shareholders' funds 89,543    91,777 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 14 January 2025 and were signed on its behalf by:


-------------------------------
Mr T N K Blomley
Director
1
Statutory Information
Acacia Natural Resource Consultants Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.


The presentation currency of the financial statements is the Pound Sterling (£).

1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.


Current or deferred taxation assets and liabilities are not discounted.


Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.


Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and and that are expected to apply to the reversal of the timing difference.


Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 25% reducing balance
Fixture & Fittings - 25% reducing balance
Plant & Machinery - 20% on cost


At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.


If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any forseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Debtors
Short Term debtors are measured at transaction price less any impairment. Loans receivable are measured initially at fair value, net of transactions costs, and are measured subsequently at amortised costs using the effective interest method, less any impairment.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs and are measured subsequently at amortised costs using the effective interest method.
2.

EMPLOYEES AND DIRECTORS


Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 December 2023 1,750    505    6,025    8,280 
Additions     390    390 
Disposals      
At 30 November 2024 1,750    505    6,415    8,670 
Depreciation
At 01 December 2023 1,750    496    4,135    6,381 
Charge for year   2    497    499 
On disposals      
At 30 November 2024 1,750    498    4,632    6,880 
Net book values
Closing balance as at 30 November 2024   7    1,783    1,790 
Opening balance as at 01 December 2023   9    1,890    1,899 


4.

Director’s loan

Director's Advances, Credits And Guarantees

At the balance sheet, there were credit balances on the following directors' loan accounts:


T N K Blomley - £11,427 (2023: £1,604)

5.

ULTIMATE CONTROLLING PARTY

The company is under the control of its directors, who, as husband and wife, jointly own 76% of the issued share capital.
6.

Stocks

.   2024
£
  2023
£
Work in progress 26,617  44,775 
26,617  44,775 

7.

Debtors: amounts falling due within one year

.   2024
£
  2023
£
Trade debtors 2,126  9,152 
Prepayments & Accrued income 7,649  7,222 
Other debtors 512  512 
PAYE & social security
10,287  16,894 

8.

Creditors: amount falling due within one year

.   2024
£
  2023
£
Trade creditors 551  69 
Corporation tax 13,826  11,340 
PAYE & social security
Directors' current accounts 11,427  1,604 
VAT 2,175  3,314 
27,985  16,327 

2