Acorah Software Products - Accounts Production 16.2.800 false true 31 August 2023 1 September 2022 false 1 September 2023 28 February 2025 28 February 2025 10327288 D J Easson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10327288 2023-08-31 10327288 2025-02-28 10327288 2023-09-01 2025-02-28 10327288 frs-core:CurrentFinancialInstruments 2025-02-28 10327288 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 10327288 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 2025-02-28 10327288 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 10327288 frs-core:ShareCapital 2025-02-28 10327288 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 10327288 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2025-02-28 10327288 frs-bus:FilletedAccounts 2023-09-01 2025-02-28 10327288 frs-bus:SmallEntities 2023-09-01 2025-02-28 10327288 frs-bus:AuditExemptWithAccountantsReport 2023-09-01 2025-02-28 10327288 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2025-02-28 10327288 frs-bus:Director1 2023-09-01 2025-02-28 10327288 frs-countries:EnglandWales 2023-09-01 2025-02-28 10327288 2022-08-31 10327288 2023-08-31 10327288 2022-09-01 2023-08-31 10327288 frs-core:CurrentFinancialInstruments 2023-08-31 10327288 frs-core:ShareCapital 2023-08-31 10327288 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10327288
Ca's Sorell Limited
Unaudited Financial Statements
For the Period 1 September 2023 to 28 February 2025
LK & Associates Limited
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Ca's Sorell Limited for the period 1 September 2023 to 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Ca's Sorell Limited for the period 1 September 2023 to 28 February 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Ca's Sorell Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Ca's Sorell Limited and state those matters that we have agreed to state to the director of Ca's Sorell Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ca's Sorell Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Ca's Sorell Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Ca's Sorell Limited . You consider that Ca's Sorell Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Ca's Sorell Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
LK & Associates Limited
26/03/2025
LK & Associates Limited
ICAEW Chartered Accountants
2a High Street
Thames Ditton
KT7 0RY
Page 1
Page 2
Balance Sheet
Registered number: 10327288
28 February 2025 31 August 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,286,747
- 1,286,747
CURRENT ASSETS
Debtors 5 524,268 -
Cash at bank and in hand 101,755 901
626,023 901
Creditors: Amounts Falling Due Within One Year 6 (46,507 ) (1,388,014 )
NET CURRENT ASSETS (LIABILITIES) 579,516 (1,387,113 )
TOTAL ASSETS LESS CURRENT LIABILITIES 579,516 (100,366 )
NET ASSETS/(LIABILITIES) 579,516 (100,366 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 579,416 (100,466 )
SHAREHOLDERS' FUNDS 579,516 (100,366)
For the period ending 28 February 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
D J Easson
Director
26/03/2025
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
Ca's Sorell Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10327288 . The registered office is 2a High Street, Thames Ditton, KT7 0RY.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.3. 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 period, 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 period was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 September 2023 1,286,747
Disposals (1,287,321 )
Revaluation 574
As at 28 February 2025 -
Net Book Value
As at 28 February 2025 -
As at 1 September 2023 1,286,747
Page 3
Page 4
5. Debtors
28 February 2025 31 August 2023
£ £
Due within one year
Other debtors 524,268 -
6. Creditors: Amounts Falling Due Within One Year
28 February 2025 31 August 2023
£ £
Other creditors 21,278 1,388,014
Taxation and social security 25,229 -
46,507 1,388,014
7. Share Capital
28 February 2025 31 August 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
At the balance sheet date, the company was owed £524,268.22 from Paradigm Developments Limited, a company under common control. No interest has been charged on this amount and the loan is repayable on demand.
Page 4