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 10462181 Christian Vetterli Klaus Reile Mark Gradwell Daniela do Carmo Vieira Iosif Itkin Stephan Kasulke Maria Loades iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10462181 2023-11-30 10462181 2024-11-30 10462181 2023-12-01 2024-11-30 10462181 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 10462181 frs-bus:CompanyLimitedByGuarantee 2023-12-01 2024-11-30 10462181 frs-bus:AbridgedAccounts 2023-12-01 2024-11-30 10462181 frs-bus:SmallEntities 2023-12-01 2024-11-30 10462181 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 10462181 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 10462181 frs-bus:Director1 2023-12-01 2024-11-30 10462181 frs-bus:Director2 2023-12-01 2024-11-30 10462181 frs-bus:Director3 2023-12-01 2024-11-30 10462181 frs-bus:Director4 2023-12-01 2024-11-30 10462181 frs-bus:Director5 2023-12-01 2024-11-30 10462181 frs-bus:Director6 2023-12-01 2024-11-30 10462181 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 10462181 frs-countries:EnglandWales 2023-12-01 2024-11-30 10462181 2022-11-30 10462181 2023-11-30 10462181 2022-12-01 2023-11-30 10462181 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 10462181
Zero Outage Industry Standard Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2024
Absolute Accountants Limited
Zero Outage Industry Standard Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1
Notes to the Abridged Financial Statements | 2—3

Page 1
Zero Outage Industry Standard Ltd
Abridged Balance Sheet
As At 30 November 2024
Abridged Balance Sheet
Registered number: 10462181

| 2024 | 2023
--- | --- | ---
| Notes | € | € | € | €
CURRENT ASSETS
Debtors |  | 16,194 |  | 10,239 |
Cash at bank and in hand |  | 21,287 |  | 1,181 |
|  | 37,481 |  | 11,420 |
Creditors: Amounts Falling Due Within One Year |  | (13,883 ) |  | (9,622 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 23,598 |  | 1,798
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 23,598 |  | 1,798
NET ASSETS |  |  | 23,598 |  | 1,798
Income and Expenditure Account |  |  | 23,598 |  | 1,798
MEMBERS' FUNDS |  |  | 23,598 |  | 1,798

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 Income and Expenditure Account.
All of the company's members have consented to the preparation of an Abridged Income and Expenditure Account and an Abridged Balance Sheet for the year end 30 November 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Klaus Reile Director
17/07/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Zero Outage Industry Standard Ltd
Notes to the Abridged Financial Statements
For The Year Ended 30 November 2024
Notes to the Abridged Financial Statements
1. General Information
Zero Outage Industry Standard Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 10462181 . The registered office is C/O Absolute Accountants Limited, The Hutt, 10 Park Street, Hatfield, Hertfordshire, AL9 5AX.
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. Foreign Currencies
Monetary 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 surplus.
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 surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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: 5 (2023: 7)
5 7
Page 2
Page 3
Zero Outage Industry Standard Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 November 2024
4. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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