Acorah Software Products - Accounts Production 18.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09666538 Mr Ian Strang iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09666538 2024-07-31 09666538 2025-07-31 09666538 2024-08-01 2025-07-31 09666538 frs-core:CurrentFinancialInstruments 2025-07-31 09666538 frs-core:Non-currentFinancialInstruments 2025-07-31 09666538 frs-core:ComputerEquipment 2024-08-01 2025-07-31 09666538 frs-core:LandBuildings 2025-07-31 09666538 frs-core:LandBuildings 2024-08-01 2025-07-31 09666538 frs-core:LandBuildings 2024-07-31 09666538 frs-core:MotorVehicles 2024-08-01 2025-07-31 09666538 frs-core:PlantMachinery 2025-07-31 09666538 frs-core:PlantMachinery 2024-08-01 2025-07-31 09666538 frs-core:PlantMachinery 2024-07-31 09666538 frs-core:ShareCapital 2025-07-31 09666538 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09666538 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09666538 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09666538 frs-bus:SmallEntities 2024-08-01 2025-07-31 09666538 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09666538 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09666538 frs-bus:Director1 2024-08-01 2025-07-31 09666538 frs-bus:Director1 2024-07-31 09666538 frs-bus:Director1 2025-07-31 09666538 frs-countries:EnglandWales 2024-08-01 2025-07-31 09666538 2023-07-31 09666538 2024-07-31 09666538 2023-08-01 2024-07-31 09666538 frs-core:CurrentFinancialInstruments 2024-07-31 09666538 frs-core:Non-currentFinancialInstruments 2024-07-31 09666538 frs-core:ShareCapital 2024-07-31 09666538 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09666538
ISC Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
TS Partners Ltd
9 High Street
Wellington
Somerset
TA21 8QT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09666538
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,265 10,976
9,265 10,976
CURRENT ASSETS
Debtors 5 24,703 33,490
Cash at bank and in hand 106 1,140
24,809 34,630
Creditors: Amounts Falling Due Within One Year 6 (3,154 ) (12,421 )
NET CURRENT ASSETS (LIABILITIES) 21,655 22,209
TOTAL ASSETS LESS CURRENT LIABILITIES 30,920 33,185
Creditors: Amounts Falling Due After More Than One Year 7 (11,850 ) (14,864 )
NET ASSETS 19,070 18,321
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 18,970 18,221
SHAREHOLDERS' FUNDS 19,070 18,321
Page 1
Page 2
For the year ending 31 July 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 Ian Strang
Director
28/04/2026
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
ISC Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09666538 . The registered office is Luna Farm, Twowatersfoot, Liskeard, Cornwall, PL14 6HX.
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 20% on cost
Motor Vehicles 20% on cost
Computer Equipment 33% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 August 2024 5,940 62,634 68,574
As at 31 July 2025 5,940 62,634 68,574
Depreciation
As at 1 August 2024 - 57,598 57,598
Provided during the period - 1,711 1,711
As at 31 July 2025 - 59,309 59,309
Net Book Value
As at 31 July 2025 5,940 3,325 9,265
As at 1 August 2024 5,940 5,036 10,976
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Page 4
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 24,703 33,490
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 3,091 3,168
Other creditors 63 9,253
3,154 12,421
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 11,850 14,864
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mr Ian Strang - 5,713 - - 5,713
The above loan is unsecured, interest free and repayable on demand.
Page 4