Acorah Software Products - Accounts Production 16.1.300 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 09292140 Mr Jonathan Palliser Mrs Ruth Palliser iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09292140 2023-11-30 09292140 2024-11-30 09292140 2023-12-01 2024-11-30 09292140 frs-core:CurrentFinancialInstruments 2024-11-30 09292140 frs-core:ComputerEquipment 2024-11-30 09292140 frs-core:ComputerEquipment 2023-12-01 2024-11-30 09292140 frs-core:ComputerEquipment 2023-11-30 09292140 frs-core:ShareCapital 2024-11-30 09292140 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09292140 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09292140 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 09292140 frs-bus:SmallEntities 2023-12-01 2024-11-30 09292140 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09292140 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 09292140 frs-bus:Director1 2023-12-01 2024-11-30 09292140 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 09292140 frs-countries:EnglandWales 2023-12-01 2024-11-30 09292140 2022-11-30 09292140 2023-11-30 09292140 2022-12-01 2023-11-30 09292140 frs-core:CurrentFinancialInstruments 2023-11-30 09292140 frs-core:ShareCapital 2023-11-30 09292140 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 09292140
Comspal Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09292140
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,175 1,049
1,175 1,049
CURRENT ASSETS
Stocks 5 2,384 -
Debtors 6 5,123 18,148
Cash at bank and in hand 21,031 22,466
28,538 40,614
Creditors: Amounts Falling Due Within One Year 7 (8,068 ) (21,758 )
NET CURRENT ASSETS (LIABILITIES) 20,470 18,856
TOTAL ASSETS LESS CURRENT LIABILITIES 21,645 19,905
PROVISIONS FOR LIABILITIES
Deferred Taxation (223 ) (199 )
NET ASSETS 21,422 19,706
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 21,412 19,696
SHAREHOLDERS' FUNDS 21,422 19,706
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 Jonathan Palliser
Director
18/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Comspal Limited , registered number 09292140 is a limited by shares company incorporated in England & Wales. The Registered Office is 23 Fulwood Heights, Fulwood, Preston, PR2 9AW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets over their expected useful lives on the following bases:
Computer Equipment 33% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 all 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Sales, marketing and distribution 1 1
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2023 3,218
Additions 940
As at 30 November 2024 4,158
Depreciation
As at 1 December 2023 2,169
Provided during the period 814
As at 30 November 2024 2,983
Net Book Value
As at 30 November 2024 1,175
As at 1 December 2023 1,049
5. Stocks
2024 2023
£ £
Materials 623 -
Finished goods 1,761 -
2,384 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,977 13,571
Prepayments and accrued income 107 -
VAT 39 4,469
Other taxes and social security - 108
5,123 18,148
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,102 13,512
Corporation tax 2,046 1,853
Other creditors - 812
Accruals and deferred income 825 1,248
Director's loan account 95 4,333
8,068 21,758
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
Page 5