Acorah Software Products - Accounts Production 16.2.800 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 06290763 Mrs R Packer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06290763 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-06-30 06290763 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-06-30 06290763 2023-06-30 06290763 2024-06-30 06290763 2023-07-01 2024-06-30 06290763 frs-core:CurrentFinancialInstruments 2024-06-30 06290763 frs-core:Non-currentFinancialInstruments 2024-06-30 06290763 frs-core:ComputerEquipment 2024-06-30 06290763 frs-core:ComputerEquipment 2023-07-01 2024-06-30 06290763 frs-core:ComputerEquipment 2023-06-30 06290763 frs-core:FurnitureFittings 2024-06-30 06290763 frs-core:FurnitureFittings 2023-07-01 2024-06-30 06290763 frs-core:FurnitureFittings 2023-06-30 06290763 frs-core:PlantMachinery 2024-06-30 06290763 frs-core:PlantMachinery 2023-07-01 2024-06-30 06290763 frs-core:PlantMachinery 2023-06-30 06290763 frs-core:ShareCapital 2024-06-30 06290763 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 06290763 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 06290763 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 06290763 frs-bus:SmallEntities 2023-07-01 2024-06-30 06290763 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 06290763 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 06290763 frs-bus:Director1 2023-07-01 2024-06-30 06290763 frs-countries:EnglandWales 2023-07-01 2024-06-30 06290763 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 06290763 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 06290763 2022-06-30 06290763 2023-06-30 06290763 2022-07-01 2023-06-30 06290763 frs-core:CurrentFinancialInstruments 2023-06-30 06290763 frs-core:Non-currentFinancialInstruments 2023-06-30 06290763 frs-core:ShareCapital 2023-06-30 06290763 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 06290763
CHT Enterprises Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06290763
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,752 1,906
17,752 1,906
CURRENT ASSETS
Debtors 5 15,454 11,775
Cash at bank and in hand 10,827 11,527
26,281 23,302
Creditors: Amounts Falling Due Within One Year 6 (57,245 ) (26,540 )
NET CURRENT ASSETS (LIABILITIES) (30,964 ) (3,238 )
TOTAL ASSETS LESS CURRENT LIABILITIES (13,212 ) (1,332 )
Creditors: Amounts Falling Due After More Than One Year 7 (7,344 ) (14,837 )
NET LIABILITIES (20,556 ) (16,169 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (20,557 ) (16,170 )
SHAREHOLDERS' FUNDS (20,556) (16,169)
Page 1
Page 2
For the year ending 30 June 2024 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 her 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
Mrs R Packer
Director
27 March 2025
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
CHT Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06290763 . The registered office is Court Hill Centre, Letcombe, Regis, Wantage, Oxfordshire, OX12 9NE.
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 £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover represents amounts receivable for accommodation and catering services net of VAT. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 33.33% straight line
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: 7 (2023: 7)
7 7
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 4,959 15,773 3,410 24,142
Additions - 22,418 - 22,418
As at 30 June 2024 4,959 38,191 3,410 46,560
Depreciation
As at 1 July 2023 4,957 13,869 3,410 22,236
Provided during the period - 6,572 - 6,572
As at 30 June 2024 4,957 20,441 3,410 28,808
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2024 2 17,750 - 17,752
As at 1 July 2023 2 1,904 - 1,906
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 15,453 11,774
Called up share capital not paid 1 1
15,454 11,775
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,130 4,071
Bank loans and overdrafts 8,471 9,449
Other loans 8,000 -
Other taxes and social security 329 198
VAT 4,617 5,640
Other creditors 4,653 5,307
Accruals and deferred income 1,850 1,875
Other grants 27,195 -
57,245 26,540
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 7,344 14,837
8. Loans
An analysis of the maturity of loans is given below:
2024 2023
£ £
Amounts falling due within one year or on demand:
Bank loans 8,471 9,449
Other loans 8,000 -
16,471 9,449
2024 2023
£ £
Amounts falling due between one and five years:
Bank loans 7,344 14,837
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 1 1
Amount of Allotted, Called Up Share Capital 1 1
Page 5