Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 09704072 Mr Patrick Morris Mr Stuart Jackson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09704072 2023-11-30 09704072 2024-11-30 09704072 2023-12-01 2024-11-30 09704072 frs-core:CurrentFinancialInstruments 2024-11-30 09704072 frs-core:Non-currentFinancialInstruments 2024-11-30 09704072 frs-core:ComputerEquipment 2024-11-30 09704072 frs-core:ComputerEquipment 2023-12-01 2024-11-30 09704072 frs-core:ComputerEquipment 2023-11-30 09704072 frs-core:PlantMachinery 2024-11-30 09704072 frs-core:PlantMachinery 2023-12-01 2024-11-30 09704072 frs-core:PlantMachinery 2023-11-30 09704072 frs-core:SharePremium 2024-11-30 09704072 frs-core:ShareCapital 2024-11-30 09704072 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09704072 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09704072 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 09704072 frs-bus:SmallEntities 2023-12-01 2024-11-30 09704072 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09704072 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 09704072 frs-bus:Director1 2023-12-01 2024-11-30 09704072 frs-bus:Director2 2023-12-01 2024-11-30 09704072 1 2023-12-01 2024-11-30 09704072 frs-countries:EnglandWales 2023-12-01 2024-11-30 09704072 2022-11-30 09704072 2023-11-30 09704072 2022-12-01 2023-11-30 09704072 frs-core:CurrentFinancialInstruments 2023-11-30 09704072 frs-core:Non-currentFinancialInstruments 2023-11-30 09704072 frs-core:SharePremium 2023-11-30 09704072 frs-core:ShareCapital 2023-11-30 09704072 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09704072 1 2022-12-01 2023-11-30
Registered number: 09704072
Carbon Forest Products Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
The Wow Company UK Ltd
3rd Floor, 86-90 Paul Street
London
EC2A 4NE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09704072
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,264 27,981
15,264 27,981
CURRENT ASSETS
Debtors 5 13,085 36,709
Cash at bank and in hand 115,391 47,214
128,476 83,923
Creditors: Amounts Falling Due Within One Year 6 3,443 (50,749 )
NET CURRENT ASSETS (LIABILITIES) 131,919 33,174
TOTAL ASSETS LESS CURRENT LIABILITIES 147,183 61,155
Creditors: Amounts Falling Due After More Than One Year 7 (28,513 ) (37,786 )
NET ASSETS 118,670 23,369
CAPITAL AND RESERVES
Called up share capital 1,999 1,914
Share premium account 866,672 598,007
Profit and Loss Account (750,001 ) (576,552 )
SHAREHOLDERS' FUNDS 118,670 23,369
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 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 Patrick Morris
Director
29 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
Carbon Forest Products Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 09704072 . The registered office is 3rd Floor 86-90 Paul Street, London, England, EC2A 4NE.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
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:
Plant and machinery 25% straight line
Computer equipment 25% straight line
2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.5. Foreign Currencies
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
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.
Deferred tax 
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
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2.7. 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
2024 2023
Average number of employees, including directors, during the year 4 3
4 3
4. Tangible Assets
Plant and machinery Computer equipment Total
£ £ £
Cost
As at 1 December 2023 47,285 7,619 54,904
Disposals - (833 ) (833 )
As at 30 November 2024 47,285 6,786 54,071
Depreciation
As at 1 December 2023 21,246 5,677 26,923
Provided during the period 11,821 896 12,717
Disposals - (833 ) (833 )
As at 30 November 2024 33,067 5,740 38,807
Net Book Value
As at 30 November 2024 14,218 1,046 15,264
As at 1 December 2023 26,039 1,942 27,981
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Page 5
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 13,085 36,709
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 9,323 12,320
Bank loans and overdrafts 6,336 7,399
Other creditors 25,361 24,513
Taxation and social security (44,463 ) 6,517
(3,443 ) 50,749
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 28,513 33,786
Other loans - 4,000
28,513 37,786
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