Acorah Software Products - Accounts Production 16.1.300 false true 30 November 2023 27 November 2022 false 1 December 2023 30 November 2024 30 November 2024 14508277 Mr Michael Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14508277 2023-11-30 14508277 2024-11-30 14508277 2023-12-01 2024-11-30 14508277 frs-core:CurrentFinancialInstruments 2024-11-30 14508277 frs-core:ShareCapital 2024-11-30 14508277 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 14508277 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 14508277 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 14508277 frs-bus:SmallEntities 2023-12-01 2024-11-30 14508277 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 14508277 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 14508277 frs-bus:Director1 2023-12-01 2024-11-30 14508277 frs-bus:Director1 2023-11-30 14508277 frs-bus:Director1 2024-11-30 14508277 frs-countries:EnglandWales 2023-12-01 2024-11-30 14508277 2022-11-26 14508277 2023-11-30 14508277 2022-11-27 2023-11-30 14508277 frs-core:CurrentFinancialInstruments 2023-11-30 14508277 frs-core:ShareCapital 2023-11-30 14508277 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 14508277
CLS Training Ltd
Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14508277
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 7,747 1,314
7,747 1,314
Creditors: Amounts Falling Due Within One Year 5 (2,569 ) (1,111 )
NET CURRENT ASSETS (LIABILITIES) 5,178 203
TOTAL ASSETS LESS CURRENT LIABILITIES 5,178 203
NET ASSETS 5,178 203
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 5,177 202
SHAREHOLDERS' FUNDS 5,178 203
Page 1
Page 2
For the year ending 30 November 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 Michael Taylor
Director
18 February 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CLS Training Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14508277 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 1 (2023: 1)
1 1
4. Debtors
2024 2023
£ £
Due within one year
Other debtors 7,747 1,314
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 1,050 594
Taxation and social security 1,519 517
2,569 1,111
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Michael Taylor 1,314 6,433 - - 7,747
The above loan is unsecured, interest free and repayable on demand.
Page 4