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Cliff Wood Consultancy Limited
Financial Statements
For The Year Ended 30 November 2024
TaxAssist Accountants
133 Station Road
Sidcup
DA15 7AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07103759
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 550 -
Investment Properties 5 628,000 628,000
628,550 628,000
CURRENT ASSETS
Debtors 6 6,973 10,260
Cash at bank and in hand 749 1,636
7,722 11,896
Creditors: Amounts Falling Due Within One Year 7 (55,342 ) (56,304 )
NET CURRENT ASSETS (LIABILITIES) (47,620 ) (44,408 )
TOTAL ASSETS LESS CURRENT LIABILITIES 580,930 583,592
Creditors: Amounts Falling Due After More Than One Year 8 (20,251 ) (30,376 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (31,016 ) (31,016 )
NET ASSETS 529,663 522,200
CAPITAL AND RESERVES
Called up share capital 9 100 100
Other reserves 152,836 152,836
Profit and Loss Account 376,727 369,264
SHAREHOLDERS' FUNDS 529,663 522,200
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 Clifford Wood
Director
17 July 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cliff Wood Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07103759 . The registered office is 25 Rowanwood Avenue, Sidcup, DA15 8WL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover represents amounts receivable in respect of rent charges from tenants for the year.
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 Straight line over 3 years
Computer Equipment Straight line over 3 years
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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.
...CONTINUED
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2.5. Taxation - continued
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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred 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: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 6,710 2,736 9,446
Additions - 825 825
As at 30 November 2024 6,710 3,561 10,271
Depreciation
As at 1 December 2023 6,710 2,736 9,446
Provided during the period - 275 275
As at 30 November 2024 6,710 3,011 9,721
Net Book Value
As at 30 November 2024 - 550 550
As at 1 December 2023 - - -
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5. Investment Property
2024
£
Fair Value
As at 1 December 2023 and 30 November 2024 628,000
Investment properties with a carrying amount of £628,000 were valued by the director on an open market basis. The valuation was based on the current condition of the properties as well as recent market transactions on arm's length terms for similar properties. 
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 83 83
Other debtors 180 180
Other taxes and social security 375 -
Director's loan account 6,335 9,997
6,973 10,260
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 1,739 2,652
Other taxes and social security - 300
VAT 7,576 7,576
Accruals and deferred income 46,027 45,776
55,342 56,304
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 20,251 30,376
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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10. 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 Clifford Wood 9,997 - 3,662 - 6,335
The above loan is unsecured, interest free and repayable on demand.
11. Reserves
Profit and loss reserve - This reserve records the retained earnings and accumulated losses.

Other reserves - This reserve records the fair value adjustments to investment properties and such reserves remain non-distributable.
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