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 09300348 Mr Richard Scott Mrs Lisa Scott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09300348 2024-11-30 09300348 2025-11-30 09300348 2024-12-01 2025-11-30 09300348 frs-core:CurrentFinancialInstruments 2025-11-30 09300348 frs-core:Non-currentFinancialInstruments 2025-11-30 09300348 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09300348 frs-core:MotorVehicles 2025-11-30 09300348 frs-core:MotorVehicles 2024-12-01 2025-11-30 09300348 frs-core:MotorVehicles 2024-11-30 09300348 frs-core:PlantMachinery 2025-11-30 09300348 frs-core:PlantMachinery 2024-12-01 2025-11-30 09300348 frs-core:PlantMachinery 2024-11-30 09300348 frs-core:ShareCapital 2025-11-30 09300348 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09300348 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09300348 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09300348 frs-bus:SmallEntities 2024-12-01 2025-11-30 09300348 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09300348 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09300348 frs-bus:Director1 2024-12-01 2025-11-30 09300348 frs-bus:Director1 2024-11-30 09300348 frs-bus:Director1 2025-11-30 09300348 frs-bus:Director2 2024-12-01 2025-11-30 09300348 frs-bus:Director2 2024-11-30 09300348 frs-bus:Director2 2025-11-30 09300348 frs-core:Non-currentFinancialInstruments 1 2025-11-30 09300348 frs-countries:EnglandWales 2024-12-01 2025-11-30 09300348 2023-11-30 09300348 2024-11-30 09300348 2023-12-01 2024-11-30 09300348 frs-core:CurrentFinancialInstruments 2024-11-30 09300348 frs-core:Non-currentFinancialInstruments 2024-11-30 09300348 frs-core:ShareCapital 2024-11-30 09300348 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09300348 frs-core:Non-currentFinancialInstruments 1 2024-11-30
Registered number: 09300348
7 Pillars Consulting Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Kestrel QT Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09300348
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,368 102,959
3,368 102,959
CURRENT ASSETS
Debtors 5 1,632,521 295,452
Cash at bank and in hand 65,877 1,469,102
1,698,398 1,764,554
Creditors: Amounts Falling Due Within One Year 6 (68,719 ) (223,767 )
NET CURRENT ASSETS (LIABILITIES) 1,629,679 1,540,787
TOTAL ASSETS LESS CURRENT LIABILITIES 1,633,047 1,643,746
NET ASSETS 1,633,047 1,643,746
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 1,632,847 1,643,546
SHAREHOLDERS' FUNDS 1,633,047 1,643,746
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 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 Richard Scott
Director
28/08/2026
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
7 Pillars Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09300348 . The registered office is 2 Frome Road, Rode, Frome, Somerset, BA11 6PW.
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 5 years straight line
Motor Vehicles 5 years straight line
Computer Equipment 3 years 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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2024 26,811 149,703 176,514
Additions 1,244 - 1,244
Disposals - (149,704 ) (149,704 )
As at 30 November 2025 28,055 (1 ) 28,054
Depreciation
As at 1 December 2024 23,654 49,901 73,555
Provided during the period 1,033 13,662 14,695
Disposals - (63,564 ) (63,564 )
As at 30 November 2025 24,687 (1 ) 24,686
Net Book Value
As at 30 November 2025 3,368 - 3,368
As at 1 December 2024 3,157 99,802 102,959
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,840 332
Prepayments and accrued income - 546
Directors' loan accounts 1,131 68,882
16,971 69,760
Due after more than one year
Valesco Porperties Loan 1,592,400 192,320
Corporation tax recoverable assets 23,150 33,372
1,615,550 225,692
1,632,521 295,452
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Corporation tax 48,769 216,918
Other taxes and social security - 364
VAT 18,024 3,998
Other creditors 526 1,313
Accruals and deferred income 1,400 1,175
68,719 223,767
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
8. 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 Richard Scott 34,440 595 34,500 - 535
Mrs Lisa Scott 34,440 595 34,500 - 535
The above loan is unsecured, interest free and repayable on demand.
Page 5