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 09343149 Mr Alistair Glendinning iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09343149 2023-11-30 09343149 2024-11-30 09343149 2023-12-01 2024-11-30 09343149 frs-core:CurrentFinancialInstruments 2024-11-30 09343149 frs-core:ComputerEquipment 2024-11-30 09343149 frs-core:ComputerEquipment 2023-12-01 2024-11-30 09343149 frs-core:ComputerEquipment 2023-11-30 09343149 frs-core:FurnitureFittings 2024-11-30 09343149 frs-core:FurnitureFittings 2023-12-01 2024-11-30 09343149 frs-core:FurnitureFittings 2023-11-30 09343149 frs-core:MotorVehicles 2024-11-30 09343149 frs-core:MotorVehicles 2023-12-01 2024-11-30 09343149 frs-core:MotorVehicles 2023-11-30 09343149 frs-core:PlantMachinery 2024-11-30 09343149 frs-core:PlantMachinery 2023-12-01 2024-11-30 09343149 frs-core:PlantMachinery 2023-11-30 09343149 frs-core:ShareCapital 2024-11-30 09343149 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09343149 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09343149 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 09343149 frs-bus:SmallEntities 2023-12-01 2024-11-30 09343149 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09343149 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 09343149 frs-bus:Director1 2023-12-01 2024-11-30 09343149 frs-core:CurrentFinancialInstruments 1 2024-11-30 09343149 frs-countries:EnglandWales 2023-12-01 2024-11-30 09343149 2022-11-30 09343149 2023-11-30 09343149 2022-12-01 2023-11-30 09343149 frs-core:CurrentFinancialInstruments 2023-11-30 09343149 frs-core:ShareCapital 2023-11-30 09343149 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09343149 frs-core:CurrentFinancialInstruments 1 2023-11-30
Registered number: 09343149
High-Low Ropes Course Consulting Ltd
Financial Statements
For The Year Ended 30 November 2024
Easy Accounts Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09343149
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 109,480 144,355
109,480 144,355
CURRENT ASSETS
Debtors 5 9,882 191,713
Cash at bank and in hand 174,265 197,194
184,147 388,907
Creditors: Amounts Falling Due Within One Year 6 (20,541 ) (61,509 )
NET CURRENT ASSETS (LIABILITIES) 163,606 327,398
TOTAL ASSETS LESS CURRENT LIABILITIES 273,086 471,753
NET ASSETS 273,086 471,753
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 273,076 471,743
SHAREHOLDERS' FUNDS 273,086 471,753
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 Alistair Glendinning
Director
29/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
High-Low Ropes Course Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09343149 . The registered office is Unit 6, Heritage Business Centre, Derby Road, Belper, Derbyshire, DE56 1SW.
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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 11)
9 11
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2023 23,397 222,830 1,340 5,529 253,096
Additions 1,220 - - 399 1,619
As at 30 November 2024 24,617 222,830 1,340 5,928 254,715
Depreciation
As at 1 December 2023 17,218 86,896 1,209 3,418 108,741
Provided during the period 1,850 33,984 33 627 36,494
As at 30 November 2024 19,068 120,880 1,242 4,045 145,235
Net Book Value
As at 30 November 2024 5,549 101,950 98 1,883 109,480
As at 1 December 2023 6,179 135,934 131 2,111 144,355
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,882 191,713
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Other taxes and social security 5,259 6,362
VAT 11,570 40,025
Net wages - 100
Other creditors 182 13,225
Other creditors (1) 535 -
Accruals and deferred income 1,900 1,785
Director's loan account 1,095 11
20,541 61,509
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
Page 3