Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 12302450 Mr Jamie Keen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12302450 2024-11-30 12302450 2025-11-30 12302450 2024-12-01 2025-11-30 12302450 frs-core:CurrentFinancialInstruments 2025-11-30 12302450 frs-core:ComputerEquipment 2025-11-30 12302450 frs-core:ComputerEquipment 2024-12-01 2025-11-30 12302450 frs-core:ComputerEquipment 2024-11-30 12302450 frs-core:FurnitureFittings 2025-11-30 12302450 frs-core:FurnitureFittings 2024-12-01 2025-11-30 12302450 frs-core:FurnitureFittings 2024-11-30 12302450 frs-core:PlantMachinery 2025-11-30 12302450 frs-core:PlantMachinery 2024-12-01 2025-11-30 12302450 frs-core:PlantMachinery 2024-11-30 12302450 frs-core:WithinOneYear 2025-11-30 12302450 frs-core:ShareCapital 2025-11-30 12302450 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 12302450 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 12302450 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 12302450 frs-bus:SmallEntities 2024-12-01 2025-11-30 12302450 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 12302450 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 12302450 frs-core:UnlistedNon-exchangeTraded 2025-11-30 12302450 frs-core:UnlistedNon-exchangeTraded 2024-11-30 12302450 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 12302450 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 12302450 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-30 12302450 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 12302450 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 12302450 frs-bus:Director1 2024-12-01 2025-11-30 12302450 frs-bus:Director1 2024-11-30 12302450 frs-bus:Director1 2025-11-30 12302450 frs-countries:EnglandWales 2024-12-01 2025-11-30 12302450 2023-11-30 12302450 2024-11-30 12302450 2023-12-01 2024-11-30 12302450 frs-core:CurrentFinancialInstruments 2024-11-30 12302450 frs-core:BetweenOneFiveYears 2024-11-30 12302450 frs-core:WithinOneYear 2024-11-30 12302450 frs-core:ShareCapital 2024-11-30 12302450 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 12302450
Eava Commercial Consulting Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Staceys Accountants Limited
Chartered Accountants
Eastway Enterprise Centre
7 Paynes Park
Hitchin
Herts
SG5 1EH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12302450
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,725 716
Investments 5 75,045 44,895
76,770 45,611
CURRENT ASSETS
Debtors 6 33,153 1,490
Cash at bank and in hand 91,953 79,053
125,106 80,543
Creditors: Amounts Falling Due Within One Year 7 (43,753 ) (39,923 )
NET CURRENT ASSETS (LIABILITIES) 81,353 40,620
TOTAL ASSETS LESS CURRENT LIABILITIES 158,123 86,231
NET ASSETS 158,123 86,231
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 158,121 86,229
SHAREHOLDERS' FUNDS 158,123 86,231
Page 1
Page 2
For the year ending 30 November 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 Jamie Keen
Director
7 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eava Commercial Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12302450 . The registered office is 1 Randolph Close, Canterbury, CT1 3AZ.
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% straight line
Fixtures & Fittings 10% straight line
Computer Equipment 33% straight line
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 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.
Page 3
Page 4
2.5. Investments
Investments relate to an investment in an unlisted entity which is stated at cost less impairment. At each balance sheet date, the investment is assessed for indicators of impairment and where there are indicators of impairment, recoverable amount is assessed. If recoverable amount is less than carrying amount, the investment is written down to recoverable amount by way of an impairment loss which is recognised in profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 150 299 2,309 2,758
Additions - - 1,504 1,504
Disposals - - (825 ) (825 )
As at 30 November 2025 150 299 2,988 3,437
Depreciation
As at 1 December 2024 83 62 1,897 2,042
Provided during the period 30 30 435 495
Disposals - - (825 ) (825 )
As at 30 November 2025 113 92 1,507 1,712
Net Book Value
As at 30 November 2025 37 207 1,481 1,725
As at 1 December 2024 67 237 412 716
5. Investments
Unlisted
£
Cost or Valuation
As at 1 December 2024 44,895
Additions 30,150
As at 30 November 2025 75,045
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 75,045
As at 1 December 2024 44,895
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 545 1,094
VAT 719 167
Director's loan account 12 -
Amounts owed by associates 31,877 229
33,153 1,490
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 40,605 38,296
Other taxes and social security 910 419
Other creditors 1,000 -
Accruals and deferred income 1,238 1,208
43,753 39,923
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 1,911 5,734
Later than one year and not later than five years - 1,911
1,911 7,645
The operating lease is in respect of a motor vehicle on a four year contract hire agreement.
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Jamie Keen - 12 - - 12
The above loan is unsecured, interest free and repayable on demand.
Page 5