2023-12-012024-11-302024-11-30false14485792Surge Accounting Ltd2025-02-04falseiso4217:GBPxbrli:pure144857922023-12-01144857922024-11-30144857922023-12-012024-11-30144857922022-11-15144857922023-11-30144857922022-11-152023-11-3014485792bus:SmallEntities2023-12-012024-11-3014485792bus:AuditExempt-NoAccountantsReport2023-12-012024-11-3014485792bus:FullAccounts2023-12-012024-11-3014485792bus:PrivateLimitedCompanyLtd2023-12-012024-11-3014485792core:WithinOneYear2024-11-3014485792core:AfterOneYear2024-11-3014485792core:WithinOneYear2023-11-3014485792core:AfterOneYear2023-11-3014485792core:ShareCapital2024-11-3014485792core:SharePremium2024-11-3014485792core:RevaluationReserve2024-11-3014485792core:OtherReservesSubtotal2024-11-3014485792core:RetainedEarningsAccumulatedLosses2024-11-3014485792core:ShareCapital2023-11-3014485792core:SharePremium2023-11-3014485792core:RevaluationReserve2023-11-3014485792core:OtherReservesSubtotal2023-11-3014485792core:RetainedEarningsAccumulatedLosses2023-11-3014485792core:LandBuildings2024-11-3014485792core:PlantMachinery2024-11-3014485792core:Vehicles2024-11-3014485792core:FurnitureFittings2024-11-3014485792core:OfficeEquipment2024-11-3014485792core:NetGoodwill2024-11-3014485792core:IntangibleAssetsOtherThanGoodwill2024-11-3014485792core:ListedExchangeTraded2024-11-3014485792core:UnlistedNon-exchangeTraded2024-11-3014485792core:LandBuildings2023-11-3014485792core:PlantMachinery2023-11-3014485792core:Vehicles2023-11-3014485792core:FurnitureFittings2023-11-3014485792core:OfficeEquipment2023-11-3014485792core:NetGoodwill2023-11-3014485792core:IntangibleAssetsOtherThanGoodwill2023-11-3014485792core:ListedExchangeTraded2023-11-3014485792core:UnlistedNon-exchangeTraded2023-11-3014485792core:LandBuildings2023-12-012024-11-3014485792core:PlantMachinery2023-12-012024-11-3014485792core:Vehicles2023-12-012024-11-3014485792core:FurnitureFittings2023-12-012024-11-3014485792core:OfficeEquipment2023-12-012024-11-3014485792core:NetGoodwill2023-12-012024-11-3014485792core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3014485792core:ListedExchangeTraded2023-12-012024-11-3014485792core:UnlistedNon-exchangeTraded2023-12-012024-11-3014485792core:MoreThanFiveYears2023-12-012024-11-3014485792core:Non-currentFinancialInstruments2024-11-3014485792core:Non-currentFinancialInstruments2023-11-3014485792dpl:CostSales2023-12-012024-11-3014485792dpl:DistributionCosts2023-12-012024-11-3014485792core:LandBuildings2023-12-012024-11-3014485792core:PlantMachinery2023-12-012024-11-3014485792core:Vehicles2023-12-012024-11-3014485792core:FurnitureFittings2023-12-012024-11-3014485792core:OfficeEquipment2023-12-012024-11-3014485792dpl:AdministrativeExpenses2023-12-012024-11-3014485792core:NetGoodwill2023-12-012024-11-3014485792core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3014485792dpl:GroupUndertakings2023-12-012024-11-3014485792dpl:ParticipatingInterests2023-12-012024-11-3014485792dpl:GroupUndertakingscore:ListedExchangeTraded2023-12-012024-11-3014485792core:ListedExchangeTraded2023-12-012024-11-3014485792dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-12-012024-11-3014485792core:UnlistedNon-exchangeTraded2023-12-012024-11-3014485792dpl:CostSales2022-11-152023-11-3014485792dpl:DistributionCosts2022-11-152023-11-3014485792core:LandBuildings2022-11-152023-11-3014485792core:PlantMachinery2022-11-152023-11-3014485792core:Vehicles2022-11-152023-11-3014485792core:FurnitureFittings2022-11-152023-11-3014485792core:OfficeEquipment2022-11-152023-11-3014485792dpl:AdministrativeExpenses2022-11-152023-11-3014485792core:NetGoodwill2022-11-152023-11-3014485792core:IntangibleAssetsOtherThanGoodwill2022-11-152023-11-3014485792dpl:GroupUndertakings2022-11-152023-11-3014485792dpl:ParticipatingInterests2022-11-152023-11-3014485792dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-152023-11-3014485792core:ListedExchangeTraded2022-11-152023-11-3014485792dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-152023-11-3014485792core:UnlistedNon-exchangeTraded2022-11-152023-11-3014485792core:NetGoodwill2024-11-3014485792core:IntangibleAssetsOtherThanGoodwill2024-11-3014485792core:LandBuildings2024-11-3014485792core:PlantMachinery2024-11-3014485792core:Vehicles2024-11-3014485792core:FurnitureFittings2024-11-3014485792core:OfficeEquipment2024-11-3014485792core:AfterOneYear2024-11-3014485792core:WithinOneYear2024-11-3014485792core:ListedExchangeTraded2024-11-3014485792core:UnlistedNon-exchangeTraded2024-11-3014485792core:ShareCapital2024-11-3014485792core:SharePremium2024-11-3014485792core:RevaluationReserve2024-11-3014485792core:OtherReservesSubtotal2024-11-3014485792core:RetainedEarningsAccumulatedLosses2024-11-3014485792core:NetGoodwill2023-11-3014485792core:IntangibleAssetsOtherThanGoodwill2023-11-3014485792core:LandBuildings2023-11-3014485792core:PlantMachinery2023-11-3014485792core:Vehicles2023-11-3014485792core:FurnitureFittings2023-11-3014485792core:OfficeEquipment2023-11-3014485792core:AfterOneYear2023-11-3014485792core:WithinOneYear2023-11-3014485792core:ListedExchangeTraded2023-11-3014485792core:UnlistedNon-exchangeTraded2023-11-3014485792core:ShareCapital2023-11-3014485792core:SharePremium2023-11-3014485792core:RevaluationReserve2023-11-3014485792core:OtherReservesSubtotal2023-11-3014485792core:RetainedEarningsAccumulatedLosses2023-11-3014485792core:NetGoodwill2022-11-1514485792core:IntangibleAssetsOtherThanGoodwill2022-11-1514485792core:LandBuildings2022-11-1514485792core:PlantMachinery2022-11-1514485792core:Vehicles2022-11-1514485792core:FurnitureFittings2022-11-1514485792core:OfficeEquipment2022-11-1514485792core:AfterOneYear2022-11-1514485792core:WithinOneYear2022-11-1514485792core:ListedExchangeTraded2022-11-1514485792core:UnlistedNon-exchangeTraded2022-11-1514485792core:ShareCapital2022-11-1514485792core:SharePremium2022-11-1514485792core:RevaluationReserve2022-11-1514485792core:OtherReservesSubtotal2022-11-1514485792core:RetainedEarningsAccumulatedLosses2022-11-1514485792core:AfterOneYear2023-12-012024-11-3014485792core:WithinOneYear2023-12-012024-11-3014485792core:Non-currentFinancialInstrumentscore:CostValuation2023-12-012024-11-3014485792core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-012024-11-3014485792core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-012024-11-3014485792core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-012024-11-3014485792core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-012024-11-3014485792core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-012024-11-3014485792core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3014485792core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3014485792core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3014485792core:Non-currentFinancialInstrumentscore:CostValuation2024-11-3014485792core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-3014485792core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-3014485792core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-3014485792core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-3014485792core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-3014485792core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-3014485792core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-3014485792core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-3014485792core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3014485792core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3014485792core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3014485792core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3014485792core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3014485792core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3014485792core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3014485792core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3014485792core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3014485792bus:Director12023-12-012024-11-30

Surge Accounting Ltd

Registered Number
14485792
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

Surge Accounting Ltd
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

Mr M Chrichard

Registered Address

23 Woodland Road
Darlington
DL3 7BJ

Registered Number

14485792 (England and Wales)
Surge Accounting Ltd
Statement of Financial Position
30 November 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors3282,06688,265
Cash at bank and on hand80,31715,752
362,383104,017
Creditors amounts falling due within one year4(413,468)(151,535)
Net current assets (liabilities)(51,085)(47,518)
Total assets less current liabilities(51,085)(47,518)
Net assets(51,085)(47,518)
Capital and reserves
Called up share capital11
Profit and loss account(51,086)(47,519)
Shareholders' funds(51,085)(47,518)
The financial statements were approved and authorised for issue by the Director on 4 February 2025, and are signed on its behalf by:
Mr M Chrichard
Director
Registered Company No. 14485792
Surge Accounting Ltd
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
2.Average number of employees

20242023
Average number of employees during the year53
3.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables8,479-
Other debtors273,58788,265
Total282,06688,265
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security6,03334,427
Payments received on account253,939116,760
Other creditors111,845348
Accrued liabilities and deferred income41,651-
Total413,468151,535