Acorah Software Products - Accounts Production 16.4.660 false true 31 December 2023 1 July 2023 false 1 January 2024 31 December 2024 31 December 2024 10805266 Mr M L Beeby Mrs S M Beeby Mr M Beeby and Mrs S Beeby true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10805266 2023-12-31 10805266 2024-12-31 10805266 2024-01-01 2024-12-31 10805266 frs-core:CurrentFinancialInstruments 2024-12-31 10805266 frs-core:ComputerEquipment 2024-12-31 10805266 frs-core:ComputerEquipment 2024-01-01 2024-12-31 10805266 frs-core:ComputerEquipment 2023-12-31 10805266 frs-core:FurnitureFittings 2024-12-31 10805266 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10805266 frs-core:FurnitureFittings 2023-12-31 10805266 frs-core:ShareCapital 2024-12-31 10805266 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10805266 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10805266 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10805266 frs-bus:SmallEntities 2024-01-01 2024-12-31 10805266 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10805266 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10805266 1 2024-01-01 2024-12-31 10805266 frs-bus:Director1 2024-01-01 2024-12-31 10805266 frs-bus:Director2 2024-01-01 2024-12-31 10805266 frs-countries:EnglandWales 2024-01-01 2024-12-31 10805266 2023-06-30 10805266 2023-12-31 10805266 2023-07-01 2023-12-31 10805266 frs-core:CurrentFinancialInstruments 2023-12-31 10805266 frs-core:ShareCapital 2023-12-31 10805266 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10805266
Consunova EU Ltd
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10805266
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,026 10,753
8,026 10,753
CURRENT ASSETS
Debtors 5 70,048 64,562
Cash at bank and in hand 110,685 85,165
180,733 149,727
Creditors: Amounts Falling Due Within One Year 6 (187,658 ) (158,802 )
NET CURRENT ASSETS (LIABILITIES) (6,925 ) (9,075 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,101 1,678
NET ASSETS 1,101 1,678
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 101 678
SHAREHOLDERS' FUNDS 1,101 1,678
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For the year ending 31 December 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 L Beeby
Director
24 June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Consunova EU Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10805266 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
Office Equipment 3 years straight line
2.4. Financial Instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
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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. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
Current tax for the year is recognised in profit or loss, except when it related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Office Equipment Total
£ £ £
Cost
As at 1 January 2024 5,521 7,471 12,992
Additions - 1,249 1,249
Disposals - (575 ) (575 )
As at 31 December 2024 5,521 8,145 13,666
Depreciation
As at 1 January 2024 - 2,239 2,239
Provided during the period 1,380 2,596 3,976
Disposals - (575 ) (575 )
As at 31 December 2024 1,380 4,260 5,640
Net Book Value
As at 31 December 2024 4,141 3,885 8,026
As at 1 January 2024 5,521 5,232 10,753
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5. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Trade debtors 13,036 59,234
Other debtors 57,012 5,328
70,048 64,562
6. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Trade creditors 108,332 69,405
Other creditors 93 3,510
Taxation and social security 79,233 85,887
187,658 158,802
7. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Directors Advances, Credits and Guarantees
Included in other debtors due within one year are loans to the directors, Mr M Beeby and Mrs S Beeby amounting to £57,012 (2023: £5,328).
Interest has been charged at the H.M. Revenue and Customs official rate and the loan was repaid within 9 months of the year end.
9. Ultimate Controlling Party
The company was controlled throughout the current and previous period by its directors, Mr M Beeby and Mrs S Beeby by virtue of the fact that they own all of the company's ordinary issued share capital.
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