Acorah Software Products - Accounts Production 15.0.600 false true false 23 December 2022 31 March 2024 31 March 2024 14556917 Mr Michael Chester Mrs Judith Chester iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14556917 2022-12-22 14556917 2024-03-31 14556917 2022-12-23 2024-03-31 14556917 frs-core:CurrentFinancialInstruments 2024-03-31 14556917 frs-core:ShareCapital 2024-03-31 14556917 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 14556917 frs-bus:PrivateLimitedCompanyLtd 2022-12-23 2024-03-31 14556917 frs-bus:FilletedAccounts 2022-12-23 2024-03-31 14556917 frs-bus:SmallEntities 2022-12-23 2024-03-31 14556917 frs-bus:AuditExempt-NoAccountantsReport 2022-12-23 2024-03-31 14556917 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-23 2024-03-31 14556917 frs-core:UnlistedNon-exchangeTraded 2024-03-31 14556917 frs-core:UnlistedNon-exchangeTraded 2022-12-22 14556917 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-22 14556917 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 14556917 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 14556917 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-22 14556917 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 14556917 frs-bus:Director1 2022-12-23 2024-03-31 14556917 frs-bus:Director2 2022-12-23 2024-03-31 14556917 frs-countries:EnglandWales 2022-12-23 2024-03-31
Registered number: 14556917
M Chester Investments Limited
Unaudited Financial Statements
For the Period 23 December 2022 to 31 March 2024
Sempar Accountancy and Tax Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14556917
31 March 2024
Notes £ £
FIXED ASSETS
Investments 4 33,420
33,420
CURRENT ASSETS
Debtors 5 186,942
Cash at bank and in hand 107
187,049
Creditors: Amounts Falling Due Within One Year 6 (218,557 )
NET CURRENT ASSETS (LIABILITIES) (31,508 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,912
NET ASSETS 1,912
CAPITAL AND RESERVES
Called up share capital 7 200
Profit and Loss Account 1,712
SHAREHOLDERS' FUNDS 1,912
For the period ending 31 March 2024 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 Michael Chester
Director
21 October 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
M Chester Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14556917 . The registered office is C/O Sempar, Unit 3, Riverside 2, Campbell Road, Stoke-on-Trent , Staffordshire, ST4 4RJ.
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.
2.3. Investments
Investments are recognised initially at fair value which is normally the transaction price ecluding transaction cost. They are mesured at fair value through profit and loss if the investments are publically traded or their fair value can otherwise be measured reliably. Other investments are mesured at cost less impairment. 
2.4. Consolidation
The company has taken advantage of the option not to file consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the compnay and its subsidary undertaking comprises a small group. 
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Investments
Unlisted
£
Cost
As at 23 December 2022 -
Additions 33,420
As at 31 March 2024 33,420
Provision
As at 23 December 2022 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 33,420
As at 23 December 2022 -
Unlisted investments include shares in wholly owned subsidiary undertaking Buonissima Aperitivo Bar Ltd, a company incorporated in England & Wales. 
Page 2
Page 3
5. Debtors
31 March 2024
£
Due within one year
Amounts owed by subsidiaries 43,942
Amounts owed by associates 143,000
186,942
6. Creditors: Amounts Falling Due Within One Year
31 March 2024
£
Other creditors 191,314
Accruals and deferred income 828
Directors' loan accounts 8,565
Amounts owed to associates 17,850
218,557
7. Share Capital
31 March 2024
£
Allotted, Called up and fully paid 200
8. Directors Advances, Credits and Guarantees

Aggregate dividends paid to directors during the period £107,000.
9. Related Party Transactions
Included in debtors due within one year is a balance of £43,942 (2023: £Nil) due from subsidiary.
Page 3