Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 11066475 Miss Elisa Furci iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11066475 2023-11-30 11066475 2024-11-30 11066475 2023-12-01 2024-11-30 11066475 frs-core:CurrentFinancialInstruments 2024-11-30 11066475 frs-core:Non-currentFinancialInstruments 2024-11-30 11066475 frs-core:ComputerEquipment 2024-11-30 11066475 frs-core:ComputerEquipment 2023-12-01 2024-11-30 11066475 frs-core:ComputerEquipment 2023-11-30 11066475 frs-core:FurnitureFittings 2024-11-30 11066475 frs-core:FurnitureFittings 2023-12-01 2024-11-30 11066475 frs-core:FurnitureFittings 2023-11-30 11066475 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 11066475 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 11066475 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 11066475 frs-core:PlantMachinery 2024-11-30 11066475 frs-core:PlantMachinery 2023-12-01 2024-11-30 11066475 frs-core:PlantMachinery 2023-11-30 11066475 frs-core:SharePremium 2024-11-30 11066475 frs-core:ShareCapital 2024-11-30 11066475 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11066475 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11066475 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 11066475 frs-bus:SmallEntities 2023-12-01 2024-11-30 11066475 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11066475 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 11066475 frs-bus:Director1 2023-12-01 2024-11-30 11066475 frs-bus:Director1 2023-11-30 11066475 frs-bus:Director1 2024-11-30 11066475 frs-countries:EnglandWales 2023-12-01 2024-11-30 11066475 2022-11-30 11066475 2023-11-30 11066475 2022-12-01 2023-11-30 11066475 frs-core:CurrentFinancialInstruments 2023-11-30 11066475 frs-core:Non-currentFinancialInstruments 2023-11-30 11066475 frs-core:SharePremium 2023-11-30 11066475 frs-core:ShareCapital 2023-11-30 11066475 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 11066475
Caccia And Tails UK 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: 11066475
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 50,152 37,260
50,152 37,260
CURRENT ASSETS
Stocks 5 20,000 40,000
Debtors 6 60,195 36,827
Cash at bank and in hand 12,554 28,794
92,749 105,621
Creditors: Amounts Falling Due Within One Year 7 (198,912 ) (130,706 )
NET CURRENT ASSETS (LIABILITIES) (106,163 ) (25,085 )
TOTAL ASSETS LESS CURRENT LIABILITIES (56,011 ) 12,175
Creditors: Amounts Falling Due After More Than One Year 8 (58,018 ) (71,114 )
NET LIABILITIES (114,029 ) (58,939 )
CAPITAL AND RESERVES
Called up share capital 9 152 106
Share premium account 189,749 79,395
Profit and Loss Account (303,930 ) (138,440 )
SHAREHOLDERS' FUNDS (114,029) (58,939)
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 her 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
Miss Elisa Furci
Director
26th August 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
Caccia And Tails UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11066475 . The registered office is Ground Floor, 66 High Street, Lewes, East Sussex, BN7 1XG .
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:
Leasehold 2% straight line
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2023: 25)
25 25
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2023 17,000 33,186 1,782 2,686 54,654
Additions - 22,085 2,328 597 25,010
As at 30 November 2024 17,000 55,271 4,110 3,283 79,664
Depreciation
As at 1 December 2023 340 13,700 1,219 2,135 17,394
Provided during the period 340 10,393 723 662 12,118
As at 30 November 2024 680 24,093 1,942 2,797 29,512
Net Book Value
As at 30 November 2024 16,320 31,178 2,168 486 50,152
As at 1 December 2023 16,660 19,486 563 551 37,260
5. Stocks
2024 2023
£ £
Stock 20,000 40,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 48,421 18,431
Other debtors 11,774 18,396
60,195 36,827
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 92,247 81,410
Bank loans and overdrafts 2,778 2,778
Other creditors 61,336 15,698
Taxation and social security 42,551 30,820
198,912 130,706
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 12,572 15,278
Other loans 45,446 55,836
58,018 71,114
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 152 106
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
£ £ £ £ £
Miss Elisa Furci 7,836 - 7,836 - -
Page 5