Acorah Software Products - Accounts Production 19.3.550 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 05481496 Mrs Edwina Gill Mrs Edwina Gill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05481496 2025-05-31 05481496 2026-05-31 05481496 2025-06-01 2026-05-31 05481496 frs-core:CurrentFinancialInstruments 2026-05-31 05481496 frs-core:ComputerEquipment 2026-05-31 05481496 frs-core:ComputerEquipment 2025-06-01 2026-05-31 05481496 frs-core:ComputerEquipment 2025-05-31 05481496 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-06-01 2026-05-31 05481496 frs-core:FurnitureFittings 2026-05-31 05481496 frs-core:FurnitureFittings 2025-06-01 2026-05-31 05481496 frs-core:FurnitureFittings 2025-05-31 05481496 frs-core:InvestmentPropertyIncludedWithinPPE 2026-05-31 05481496 frs-core:InvestmentPropertyIncludedWithinPPE 2025-06-01 2026-05-31 05481496 frs-core:InvestmentPropertyIncludedWithinPPE 2025-05-31 05481496 frs-core:OtherResidualIntangibleAssets 2026-05-31 05481496 frs-core:OtherResidualIntangibleAssets 2025-06-01 2026-05-31 05481496 frs-core:OtherResidualIntangibleAssets 2025-05-31 05481496 frs-core:ShareCapital 2026-05-31 05481496 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 05481496 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 05481496 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 05481496 frs-bus:SmallEntities 2025-06-01 2026-05-31 05481496 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 05481496 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 05481496 frs-bus:Director1 2025-06-01 2026-05-31 05481496 frs-bus:CompanySecretary1 2025-06-01 2026-05-31 05481496 frs-countries:EnglandWales 2025-06-01 2026-05-31 05481496 2024-05-31 05481496 2025-05-31 05481496 2024-06-01 2025-05-31 05481496 frs-core:CurrentFinancialInstruments 2025-05-31 05481496 frs-core:ShareCapital 2025-05-31 05481496 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 05481496
The Consulting Partnership Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05481496
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 5
Tangible Assets 5 461,053 743,904
461,053 743,909
CURRENT ASSETS
Debtors 6 50,000 3,171
Cash at bank and in hand 331,919 171,782
381,919 174,953
Creditors: Amounts Falling Due Within One Year 7 (3,606 ) (3,790 )
NET CURRENT ASSETS (LIABILITIES) 378,313 171,163
TOTAL ASSETS LESS CURRENT LIABILITIES 839,366 915,072
PROVISIONS FOR LIABILITIES
Deferred Taxation - (3,549 )
NET ASSETS 839,366 911,523
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 838,366 910,523
SHAREHOLDERS' FUNDS 839,366 911,523
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For the year ending 31 May 2026 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 Edwina Gill
Director
29 June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Consulting Partnership Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05481496 . The registered office is 36 Shoreside, Shaldon, Teignmouth, Devon, TQ14 0BP.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are fair value costs of assets at aquisition. They are amortised to profit and loss account over their estimated economic life of 10 (trademarks) & 5 (other) years.
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:
Fixtures & Fittings 25% Reduced balance
Computer Equipment 25% Reduced balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.6. 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.
2.7. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
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2.8. 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: 2 (2025: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 June 2025 1,495
As at 31 May 2026 1,495
Amortisation
As at 1 June 2025 1,490
Provided during the period 5
As at 31 May 2026 1,495
Net Book Value
As at 31 May 2026 -
As at 1 June 2025 5
5. Tangible Assets
Investment Properties Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost or Valuation
As at 1 June 2025 742,500 2,450 6,056 751,006
Disposals (237,500 ) - - (237,500 )
Revaluation (45,000 ) - - (45,000 )
As at 31 May 2026 460,000 2,450 6,056 468,506
Depreciation
As at 1 June 2025 - 2,344 4,758 7,102
Provided during the period - 26 325 351
As at 31 May 2026 - 2,370 5,083 7,453
Net Book Value
As at 31 May 2026 460,000 80 973 461,053
As at 1 June 2025 742,500 106 1,298 743,904
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6. Debtors
2026 2025
£ £
Due within one year
Other debtors 50,000 -
Corporation tax recoverable assets - 3,171
50,000 3,171
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other taxes and social security 588 515
Other creditors 48 87
Accruals and deferred income 2,700 2,982
Director's loan account 270 206
3,606 3,790
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Related Party Transactions
At the year end, 31 May 2026, the company owed the director £270 (2025: £206) in respect of loans held with the company. These amounts are interest free and repayable on demand.
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