Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 11695539 Mr Thomas Aylott Mrs Lorna Welbourn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11695539 2023-11-30 11695539 2024-11-30 11695539 2023-12-01 2024-11-30 11695539 frs-core:CurrentFinancialInstruments 2024-11-30 11695539 frs-core:ComputerEquipment 2024-11-30 11695539 frs-core:ComputerEquipment 2023-12-01 2024-11-30 11695539 frs-core:ComputerEquipment 2023-11-30 11695539 frs-core:ShareCapital 2024-11-30 11695539 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11695539 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11695539 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 11695539 frs-bus:SmallEntities 2023-12-01 2024-11-30 11695539 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11695539 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 11695539 frs-bus:Director1 2023-12-01 2024-11-30 11695539 frs-bus:Director1 2023-11-30 11695539 frs-bus:Director1 2024-11-30 11695539 frs-bus:Director2 2023-12-01 2024-11-30 11695539 frs-core:CurrentFinancialInstruments 6 2024-11-30 11695539 frs-core:CurrentFinancialInstruments 7 2024-11-30 11695539 frs-countries:EnglandWales 2023-12-01 2024-11-30 11695539 2022-11-30 11695539 2023-11-30 11695539 2022-12-01 2023-11-30 11695539 frs-core:CurrentFinancialInstruments 2023-11-30 11695539 frs-core:ShareCapital 2023-11-30 11695539 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11695539 frs-core:CurrentFinancialInstruments 5 2023-11-30 11695539 frs-core:CurrentFinancialInstruments 6 2023-11-30 11695539 frs-core:CurrentFinancialInstruments 7 2023-11-30
Registered number: 11695539
Modus Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
TaxAssist Ashford
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 11695539
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,445 1,261
1,445 1,261
CURRENT ASSETS
Debtors 5 41,862 47,661
Cash at bank and in hand 2,654 6,895
44,516 54,556
Creditors: Amounts Falling Due Within One Year 6 (30,897 ) (55,699 )
NET CURRENT ASSETS (LIABILITIES) 13,619 (1,143 )
TOTAL ASSETS LESS CURRENT LIABILITIES 15,064 118
NET ASSETS 15,064 118
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 14,964 18
SHAREHOLDERS' FUNDS 15,064 118
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 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
Mrs Lorna Welbourn
Director
12/08/2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Modus Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11695539 . The registered office is C/O Taxassist Accountants Unit 1, Pluto House, 19-33 Station Road, Ashford, Kent, TN23 1PP.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Computer Equipment 25% Reducing Balance Method
2.4. 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.
Current 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 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: 4 (2023: 4)
4 4
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2023 2,607
Additions 666
As at 30 November 2024 3,273
Depreciation
As at 1 December 2023 1,346
Provided during the period 482
As at 30 November 2024 1,828
Net Book Value
As at 30 November 2024 1,445
As at 1 December 2023 1,261
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 40,007 16,254
Prepayments and accrued income 1,800 1,800
Pension scheme prepayments 55 -
Corporation tax recoverable assets - 7,483
Directors' loan accounts - 22,124
41,862 47,661
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,334 1,284
Corporation tax 14,543 15,622
Other taxes and social security 384 551
VAT 8,310 6,132
Loan JA - 32,110
Lorna Loan a/c (2,077 ) -
Thomas loan a/c 8,403 -
30,897 55,699
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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Page 4
8. 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
£ £ £ £ £
Mrs Lorna Welbourn 19,096 - 17,019 - 2,077
The above loan is unsecured, interest free and repayable on demand.
9. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid - 21,800
Final dividend paid 40,000 -
40,000 21,800
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