Acorah Software Products - Accounts Production 16.0.110 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 06369099 Mr P Duckworth Mr M Fillary Mr R C Hurst Mr D Ford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06369099 2023-09-30 06369099 2024-09-30 06369099 2023-10-01 2024-09-30 06369099 frs-core:CurrentFinancialInstruments 2024-09-30 06369099 frs-core:Non-currentFinancialInstruments 2024-09-30 06369099 frs-core:BetweenOneFiveYears 2024-09-30 06369099 frs-core:ComputerEquipment 2024-09-30 06369099 frs-core:ComputerEquipment 2023-10-01 2024-09-30 06369099 frs-core:ComputerEquipment 2023-09-30 06369099 frs-core:FurnitureFittings 2024-09-30 06369099 frs-core:FurnitureFittings 2023-10-01 2024-09-30 06369099 frs-core:FurnitureFittings 2023-09-30 06369099 frs-core:WithinOneYear 2024-09-30 06369099 frs-core:ShareCapital 2024-09-30 06369099 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 06369099 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06369099 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 06369099 frs-bus:SmallEntities 2023-10-01 2024-09-30 06369099 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 06369099 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 06369099 frs-core:CostValuation 2023-09-30 06369099 frs-core:CostValuation 2024-09-30 06369099 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 06369099 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 06369099 frs-bus:Director1 2023-10-01 2024-09-30 06369099 frs-bus:Director2 2023-10-01 2024-09-30 06369099 frs-bus:Director3 2023-10-01 2024-09-30 06369099 frs-bus:Director4 2023-10-01 2024-09-30 06369099 frs-countries:EnglandWales 2023-10-01 2024-09-30 06369099 2022-09-30 06369099 2023-09-30 06369099 2022-10-01 2023-09-30 06369099 frs-core:CurrentFinancialInstruments 2023-09-30 06369099 frs-core:Non-currentFinancialInstruments 2023-09-30 06369099 frs-core:BetweenOneFiveYears 2023-09-30 06369099 frs-core:WithinOneYear 2023-09-30 06369099 frs-core:ShareCapital 2023-09-30 06369099 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 06369099
The Charlbury Group Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06369099
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,132 9,286
Investments 5 2 2
3,134 9,288
CURRENT ASSETS
Debtors 6 118,034 163,651
Cash at bank and in hand 260,593 161,129
378,627 324,780
Creditors: Amounts Falling Due Within One Year 7 (151,877 ) (126,369 )
NET CURRENT ASSETS (LIABILITIES) 226,750 198,411
TOTAL ASSETS LESS CURRENT LIABILITIES 229,884 207,699
Creditors: Amounts Falling Due After More Than One Year 8 - (8,750 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (783 ) (2,321 )
NET ASSETS 229,101 196,628
CAPITAL AND RESERVES
Called up share capital 9 918 918
Profit and Loss Account 228,183 195,710
SHAREHOLDERS' FUNDS 229,101 196,628
Page 1
Page 2
For the year ending 30 September 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 M Fillary
Director
13 November 2024
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
The Charlbury Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06369099 . The registered office is C/O Unit B7 Danebrook Court, Oxford Office Village, Kidlington, Oxfordshire, OX5 1LQ.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The company has take advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
The Charlbury Group Limited is the parent of Charlbury One Ltd and Charlbury Two Ltd. The registered office of the subsideries is Unit B7 Danebrook Court, Oxford Office Village, Kidlington, Oxfordshire, United Kingdom OX5 1LQ. Both companies remained dormant in the year ended 30 September 2024.
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:
Fixtures & Fittings 50% Straight line basis
Computer Equipment 50% Straight line basis
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.
...CONTINUED
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2.4. Taxation - continued
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 12)
13 12
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 7,270 38,844 46,114
As at 30 September 2024 7,270 38,844 46,114
Depreciation
As at 1 October 2023 7,270 29,558 36,828
Provided during the period - 6,154 6,154
As at 30 September 2024 7,270 35,712 42,982
Net Book Value
As at 30 September 2024 - 3,132 3,132
As at 1 October 2023 - 9,286 9,286
5. Investments
Subsidiaries
£
Cost
As at 1 October 2023 2
As at 30 September 2024 2
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 2
As at 1 October 2023 2
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Page 5
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 114,030 155,794
Prepayments and accrued income 4,004 7,857
118,034 163,651
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 447 1,624
Bank loans and overdrafts - 5,000
Corporation tax 60,477 41,576
Other taxes and social security 16,136 16,552
VAT 44,582 47,483
Other creditors 2,410 1,006
Accruals and deferred income 27,825 13,128
151,877 126,369
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 8,750
- 8,750
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 918 918
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 50,024 57,058
Later than one year and not later than five years 116,250 166,274
166,274 223,332
Operating lease payments represent rentals payable by the company. Leases are neogiated for an average term of three years and rentals are fixed for an average of three years. 
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