Acorah Software Products - Accounts Production 16.5.460 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 SC579501 L Manderson L Manderson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC579501 2023-10-31 SC579501 2024-10-31 SC579501 2023-11-01 2024-10-31 SC579501 frs-core:CurrentFinancialInstruments 2024-10-31 SC579501 frs-core:Non-currentFinancialInstruments 2024-10-31 SC579501 frs-core:ComputerEquipment 2024-10-31 SC579501 frs-core:ComputerEquipment 2023-11-01 2024-10-31 SC579501 frs-core:ComputerEquipment 2023-10-31 SC579501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 SC579501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 SC579501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 SC579501 frs-core:ShareCapital 2024-10-31 SC579501 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 SC579501 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC579501 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 SC579501 frs-bus:SmallEntities 2023-11-01 2024-10-31 SC579501 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC579501 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 SC579501 1 2023-11-01 2024-10-31 SC579501 frs-bus:Director1 2023-11-01 2024-10-31 SC579501 frs-countries:Scotland 2023-11-01 2024-10-31 SC579501 2022-10-31 SC579501 2023-10-31 SC579501 2022-11-01 2023-10-31 SC579501 frs-core:CurrentFinancialInstruments 2023-10-31 SC579501 frs-core:Non-currentFinancialInstruments 2023-10-31 SC579501 frs-core:ShareCapital 2023-10-31 SC579501 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: SC579501
Targe Environmental Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Infinity Partnership
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC579501
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,199 5,340
4,199 5,340
CURRENT ASSETS
Debtors 5 9,492 4,815
9,492 4,815
Creditors: Amounts Falling Due Within One Year 6 (139,833 ) (148,944 )
NET CURRENT ASSETS (LIABILITIES) (130,341 ) (144,129 )
TOTAL ASSETS LESS CURRENT LIABILITIES (126,142 ) (138,789 )
Creditors: Amounts Falling Due After More Than One Year 7 (340,000 ) (340,000 )
NET LIABILITIES (466,142 ) (478,789 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (466,143 ) (478,790 )
SHAREHOLDERS' FUNDS (466,142) (478,789)
Page 1
Page 2
For the year ending 31 October 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
L Manderson
Director
30th October 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
Targe Environmental Consulting Limited is a private company, limited by shares, incorporated in Scotland, registered number SC579501 . The registered office is Raeburn Christie Clark & Wallace LLP, 12-16 Albyn Place, Aberdeen, AB10 1PS.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Leasehold 20% on reducing balance
Computer Equipment 25% on cost
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 November 2023 5,643 1,748 7,391
As at 31 October 2024 5,643 1,748 7,391
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 November 2023 846 1,205 2,051
Provided during the period 960 181 1,141
As at 31 October 2024 1,806 1,386 3,192
Net Book Value
As at 31 October 2024 3,837 362 4,199
As at 1 November 2023 4,797 543 5,340
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 9,492 4,815
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 11,820 960
Bank loans and overdrafts 6,740 2,580
Other creditors 120,773 143,492
Taxation and social security 500 1,912
139,833 148,944
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 340,000 340,000
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Ultimate Controlling Party
The company's ultimate controlling party is L Manderson .
Page 4