Acorah Software Products - Accounts Production 16.1.300 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 04859828 Mr M Thomas Mrs H R Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04859828 2023-08-31 04859828 2024-08-31 04859828 2023-09-01 2024-08-31 04859828 frs-core:CurrentFinancialInstruments 2024-08-31 04859828 frs-core:ComputerEquipment 2024-08-31 04859828 frs-core:ComputerEquipment 2023-09-01 2024-08-31 04859828 frs-core:ComputerEquipment 2023-08-31 04859828 frs-core:FurnitureFittings 2024-08-31 04859828 frs-core:FurnitureFittings 2023-09-01 2024-08-31 04859828 frs-core:FurnitureFittings 2023-08-31 04859828 frs-core:PlantMachinery 2024-08-31 04859828 frs-core:PlantMachinery 2023-09-01 2024-08-31 04859828 frs-core:PlantMachinery 2023-08-31 04859828 frs-core:ShareCapital 2024-08-31 04859828 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04859828 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 04859828 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 04859828 frs-bus:SmallEntities 2023-09-01 2024-08-31 04859828 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04859828 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 04859828 frs-bus:Director1 2023-09-01 2024-08-31 04859828 frs-bus:Director2 2023-09-01 2024-08-31 04859828 frs-countries:EnglandWales 2023-09-01 2024-08-31 04859828 2022-08-31 04859828 2023-08-31 04859828 2022-09-01 2023-08-31 04859828 frs-core:CurrentFinancialInstruments 2023-08-31 04859828 frs-core:ShareCapital 2023-08-31 04859828 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 04859828
Thomas Bray Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04859828
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,567 1,730
2,567 1,730
CURRENT ASSETS
Debtors 5 84,106 97,226
Cash at bank and in hand 102,764 102,190
186,870 199,416
Creditors: Amounts Falling Due Within One Year 6 (31,412 ) (33,474 )
NET CURRENT ASSETS (LIABILITIES) 155,458 165,942
TOTAL ASSETS LESS CURRENT LIABILITIES 158,025 167,672
NET ASSETS 158,025 167,672
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 158,023 167,670
SHAREHOLDERS' FUNDS 158,025 167,672
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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 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 M Thomas
Director
21 January 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Thomas Bray Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04859828 . The registered office is Trelyn, Trispen, Truro, Cornwall, TR4 9BA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
  • The amount of revenue can be reliably measured;
  • it is probable that future economic benefits will flow to the entity;
  • and specific criteria have been met for each of the company's activities.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% reducinbg balance
2.4. Taxation
The tax expense for the period comprises current 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.
2.5. Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 1,588 524 3,964 6,076
Additions - - 1,566 1,566
As at 31 August 2024 1,588 524 5,530 7,642
Depreciation
As at 1 September 2023 918 482 2,946 4,346
Provided during the period 168 11 550 729
As at 31 August 2024 1,086 493 3,496 5,075
Net Book Value
As at 31 August 2024 502 31 2,034 2,567
As at 1 September 2023 670 42 1,018 1,730
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 84,000 97,200
Other debtors 106 26
84,106 97,226
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 25,374 29,413
Other creditors 6,038 4,002
Taxation and social security - 59
31,412 33,474
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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