Acorah Software Products - Accounts Production 18.1.170 false true 30 April 2024 31 August 2023 false 1 May 2024 30 April 2025 30 April 2025 07332294 Mr Steven Carson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07332294 2024-04-30 07332294 2025-04-30 07332294 2024-05-01 2025-04-30 07332294 frs-core:CurrentFinancialInstruments 2025-04-30 07332294 frs-core:Non-currentFinancialInstruments 2025-04-30 07332294 frs-core:ShareCapital 2025-04-30 07332294 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 07332294 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07332294 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 07332294 frs-bus:SmallEntities 2024-05-01 2025-04-30 07332294 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 07332294 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 07332294 frs-bus:Director1 2024-05-01 2025-04-30 07332294 frs-countries:EnglandWales 2024-05-01 2025-04-30 07332294 2023-08-30 07332294 2024-04-30 07332294 2023-08-31 2024-04-30 07332294 frs-core:CurrentFinancialInstruments 2024-04-30 07332294 frs-core:Non-currentFinancialInstruments 2024-04-30 07332294 frs-core:ShareCapital 2024-04-30 07332294 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 07332294
New Master Consulting Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
New Master Consulting Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
New Master Consulting Ltd
Accountants' Report
For The Year Ended 30 April 2025
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of New Master Consulting Ltd for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of New Master Consulting Ltd for the year ended 30 April 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of New Master Consulting Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of New Master Consulting Ltd and state those matters that we have agreed to state to the director of New Master Consulting Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than New Master Consulting Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that New Master Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of New Master Consulting Ltd . You consider that New Master Consulting Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of New Master Consulting Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

26th March 2026

Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
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Page 2
New Master Consulting Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 07332294

| 30 April 2025 | 30 April 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 11,250 |  | 117,831 |
Cash at bank and in hand |  | 86,820 |  | 1,305 |
|  | 98,070 |  | 119,136 |
Creditors: Amounts Falling Due Within One Year | 5 | (76,168 ) |  | (80,173 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,902 |  | 38,963
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 21,902 |  | 38,963
Creditors: Amounts Falling Due After More Than One Year | 6 |  | - |  | (12,534 )
NET ASSETS |  |  | 21,902 |  | 26,429
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 21,802 |  | 26,329
SHAREHOLDERS' FUNDS |  |  | 21,902 |  | 26,429

For the year ending 30 April 2025 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 Steven Carson Director
26th March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
New Master Consulting Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
New Master Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07332294 . The registered office is 103 High Street, Waltham Cross, England, EN8 7AN.
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. 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: NIL (2024: 1)
- 1
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New Master Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Debtors

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 11,250 |  | 117,831

5. Creditors: Amounts Falling Due Within One Year

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 4,396 |  | 11,031
Corporation tax | 1,883 |  | 7,189
Other creditors | 720 |  | -
Accruals and deferred income | 720 |  | 720
Director's loan account | 68,449 |  | 61,233
| 76,168 |  | 80,173

6. Creditors: Amounts Falling Due After More Than One Year

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 12,534

7. Share Capital

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
The controlling party is that of Mr.Steven Hugh Dennis Carson as he holds 100% of the share capital of the company.
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