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 07316791 Mr Allen Dean Mr Andrew Herbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07316791 2023-11-30 07316791 2024-11-30 07316791 2023-12-01 2024-11-30 07316791 frs-core:CurrentFinancialInstruments 2024-11-30 07316791 frs-core:Non-currentFinancialInstruments 2024-11-30 07316791 frs-core:ComputerEquipment 2024-11-30 07316791 frs-core:ComputerEquipment 2023-12-01 2024-11-30 07316791 frs-core:ComputerEquipment 2023-11-30 07316791 frs-core:FurnitureFittings 2024-11-30 07316791 frs-core:FurnitureFittings 2023-12-01 2024-11-30 07316791 frs-core:FurnitureFittings 2023-11-30 07316791 frs-core:MotorVehicles 2024-11-30 07316791 frs-core:MotorVehicles 2023-12-01 2024-11-30 07316791 frs-core:MotorVehicles 2023-11-30 07316791 frs-core:ShareCapital 2024-11-30 07316791 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 07316791 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 07316791 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 07316791 frs-bus:SmallEntities 2023-12-01 2024-11-30 07316791 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 07316791 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 07316791 frs-bus:Director1 2023-12-01 2024-11-30 07316791 frs-bus:Director2 2023-12-01 2024-11-30 07316791 frs-countries:EnglandWales 2023-12-01 2024-11-30 07316791 2022-11-30 07316791 2023-11-30 07316791 2022-12-01 2023-11-30 07316791 frs-core:CurrentFinancialInstruments 2023-11-30 07316791 frs-core:Non-currentFinancialInstruments 2023-11-30 07316791 frs-core:ShareCapital 2023-11-30 07316791 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 07316791
Custodian Guarding Company Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Pennington Silver
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07316791
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,216 23,682
17,216 23,682
CURRENT ASSETS
Debtors 5 377,794 407,457
Cash at bank and in hand 28,207 89,536
406,001 496,993
Creditors: Amounts Falling Due Within One Year 6 (264,584 ) (282,452 )
NET CURRENT ASSETS (LIABILITIES) 141,417 214,541
TOTAL ASSETS LESS CURRENT LIABILITIES 158,633 238,223
Creditors: Amounts Falling Due After More Than One Year 7 (11,323 ) (21,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (517 )
NET ASSETS 147,310 216,206
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 147,308 216,204
SHAREHOLDERS' FUNDS 147,310 216,206
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 Allen Dean
Director
Mr Andrew Herbert
Director
28/08/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Custodian Guarding Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07316791 . The registered office is 30 Union Street, Southport, Merseyside, PR9 0QE.
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 rendering of services. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the numbers of hours of service that have been provided
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:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on reducing balance
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 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 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 26 (2023: 27)
26 27
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Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 43,428 3,470 16,247 63,145
As at 30 November 2024 43,428 3,470 16,247 63,145
Depreciation
As at 1 December 2023 26,889 3,132 9,442 39,463
Provided during the period 4,135 85 2,246 6,466
As at 30 November 2024 31,024 3,217 11,688 45,929
Net Book Value
As at 30 November 2024 12,404 253 4,559 17,216
As at 1 December 2023 16,539 338 6,805 23,682
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 363,869 393,648
Other debtors 13,925 13,809
377,794 407,457
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 2,291
Bank loans and overdrafts 10,000 10,000
Other creditors 77,809 60,140
Taxation and social security 176,775 210,021
264,584 282,452
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,323 21,500
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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