Acorah Software Products - Accounts Production 19.2.350 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09514948 Mrs Claire Lloyd Mr Mark Knox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09514948 2024-07-31 09514948 2025-07-31 09514948 2024-08-01 2025-07-31 09514948 frs-core:CurrentFinancialInstruments 2025-07-31 09514948 frs-core:Non-currentFinancialInstruments 2025-07-31 09514948 frs-core:ShareCapital 2025-07-31 09514948 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09514948 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09514948 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09514948 frs-bus:SmallEntities 2024-08-01 2025-07-31 09514948 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09514948 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09514948 frs-bus:Director1 2024-08-01 2025-07-31 09514948 frs-bus:Director1 2024-07-31 09514948 frs-bus:Director1 2025-07-31 09514948 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 09514948 frs-countries:EnglandWales 2024-08-01 2025-07-31 09514948 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-07-31 09514948 2023-07-31 09514948 2024-07-31 09514948 2023-08-01 2024-07-31 09514948 frs-core:CurrentFinancialInstruments 2024-07-31 09514948 frs-core:Non-currentFinancialInstruments 2024-07-31 09514948 frs-core:ShareCapital 2024-07-31 09514948 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09514948
Claire Lloyd Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Claire Lloyd Consulting Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Claire Lloyd Consulting Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 09514948

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 184,870 |  | 187,164 |
Cash at bank and in hand |  | - |  | 5 |
|  | 184,870 |  | 187,169 |
Creditors: Amounts Falling Due Within One Year | 5 | (156,546 ) |  | (141,880 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 28,324 |  | 45,289
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 28,324 |  | 45,289
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (13,897 ) |  | (25,003 )
NET ASSETS |  |  | 14,427 |  | 20,286
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 14,327 |  | 20,186
SHAREHOLDERS' FUNDS |  |  | 14,427 |  | 20,286

Page 1
Page 2
Claire Lloyd Consulting Ltd
Balance Sheet (continued)
As At 31 July 2025
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 her 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

Mrs Claire Lloyd Director
14 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Claire Lloyd Consulting Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Claire Lloyd Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09514948 . The registered office is Brooklands, Kington Road, Weobley, Herefordshire, HR4 8QS.
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. Going Concern Disclosure
The company is reliant upon the ongoing support of the director and shareholder to fund outstanding liabilities.
2.3. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable orrdinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost andthereafter at fair value with changes recognised in profit or loss.
Directors loans are recognised at transaction price.
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 year 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.
...CONTINUED
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Claire Lloyd Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.4. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 47,039 |  | 47,039
Director's loan account | 137,831 |  | 140,125
| 184,870 |  | 187,164

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,094 |  | 203
Bank loans and overdrafts | 14,713 |  | 4,222
Corporation tax | 90,754 |  | 84,437
Other taxes and social security | 305 |  | 540
VAT | 25,603 |  | 25,603
Other creditors | 24,077 |  | 26,875
| 156,546 |  | 141,880

Page 4
Page 5
Claire Lloyd Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 13,897 |  | 25,003

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 9,861

7. Share Capital

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

8. 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
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Claire Lloyd | 140,125 | 4,493 | (6,787 ) | - | 137,831

The above loan is unsecured and repayable on demand. Interest is applied at the official HMRC rate.
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