Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 07316791 Mr Allen Dean Mr Andrew Herbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07316791 2024-11-30 07316791 2025-11-30 07316791 2024-12-01 2025-11-30 07316791 frs-core:CurrentFinancialInstruments 2025-11-30 07316791 frs-core:Non-currentFinancialInstruments 2025-11-30 07316791 frs-core:ComputerEquipment 2025-11-30 07316791 frs-core:ComputerEquipment 2024-12-01 2025-11-30 07316791 frs-core:ComputerEquipment 2024-11-30 07316791 frs-core:FurnitureFittings 2025-11-30 07316791 frs-core:FurnitureFittings 2024-12-01 2025-11-30 07316791 frs-core:FurnitureFittings 2024-11-30 07316791 frs-core:MotorVehicles 2025-11-30 07316791 frs-core:MotorVehicles 2024-12-01 2025-11-30 07316791 frs-core:MotorVehicles 2024-11-30 07316791 frs-core:ShareCapital 2025-11-30 07316791 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 07316791 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 07316791 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 07316791 frs-bus:SmallEntities 2024-12-01 2025-11-30 07316791 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 07316791 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 07316791 frs-bus:Director1 2024-12-01 2025-11-30 07316791 frs-bus:Director2 2024-12-01 2025-11-30 07316791 frs-countries:EnglandWales 2024-12-01 2025-11-30 07316791 2023-11-30 07316791 2024-11-30 07316791 2023-12-01 2024-11-30 07316791 frs-core:CurrentFinancialInstruments 2024-11-30 07316791 frs-core:Non-currentFinancialInstruments 2024-11-30 07316791 frs-core:ShareCapital 2024-11-30 07316791 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 07316791
Custodian Guarding Company Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Pennington Silver
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07316791
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,935 17,216
13,935 17,216
CURRENT ASSETS
Debtors 5 295,451 377,794
Cash at bank and in hand 53,812 28,207
349,263 406,001
Creditors: Amounts Falling Due Within One Year 6 (269,973 ) (264,584 )
NET CURRENT ASSETS (LIABILITIES) 79,290 141,417
TOTAL ASSETS LESS CURRENT LIABILITIES 93,225 158,633
Creditors: Amounts Falling Due After More Than One Year 7 (1,296 ) (11,323 )
NET ASSETS 91,929 147,310
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 91,927 147,308
SHAREHOLDERS' FUNDS 91,929 147,310
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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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Andrew Herbert
Director
28/08/2026
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
Custodian Guarding Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07316791 . The registered office is 30 Union Street, Southport, Merseyside, PR9 0QE.
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 rendering of services. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the numbers of hours of service that have been provided
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:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 26)
25 26
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 43,428 3,470 16,247 63,145
Additions 1,850 - - 1,850
As at 30 November 2025 45,278 3,470 16,247 64,995
Depreciation
As at 1 December 2024 31,024 3,217 11,688 45,929
Provided during the period 3,563 63 1,505 5,131
As at 30 November 2025 34,587 3,280 13,193 51,060
Net Book Value
As at 30 November 2025 10,691 190 3,054 13,935
As at 1 December 2024 12,404 253 4,559 17,216
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 295,451 363,869
Other debtors - 13,925
295,451 377,794
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,404 -
Bank loans and overdrafts 10,000 10,000
Other creditors 96,911 77,809
Taxation and social security 160,658 176,775
269,973 264,584
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,296 11,323
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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