Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 05232603 Mr A G Aspin Mrs K M Aspin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05232603 2023-09-30 05232603 2024-09-30 05232603 2023-10-01 2024-09-30 05232603 frs-core:CurrentFinancialInstruments 2024-09-30 05232603 frs-core:FurnitureFittings 2024-09-30 05232603 frs-core:FurnitureFittings 2023-10-01 2024-09-30 05232603 frs-core:FurnitureFittings 2023-09-30 05232603 frs-core:PlantMachinery 2024-09-30 05232603 frs-core:PlantMachinery 2023-10-01 2024-09-30 05232603 frs-core:PlantMachinery 2023-09-30 05232603 frs-core:ShareCapital 2024-09-30 05232603 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05232603 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05232603 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 05232603 frs-bus:SmallEntities 2023-10-01 2024-09-30 05232603 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05232603 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 05232603 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30 05232603 frs-bus:OrdinaryShareClass1 2024-09-30 05232603 frs-bus:Director1 2023-10-01 2024-09-30 05232603 frs-bus:Director2 2023-10-01 2024-09-30 05232603 frs-countries:EnglandWales 2023-10-01 2024-09-30 05232603 2022-09-30 05232603 2023-09-30 05232603 2022-10-01 2023-09-30 05232603 frs-core:CurrentFinancialInstruments 2023-09-30 05232603 frs-core:ShareCapital 2023-09-30 05232603 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 05232603 frs-bus:OrdinaryShareClass1 2022-10-01 2023-09-30
Registered number: 05232603
Calidra Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05232603
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,557 2,043
1,557 2,043
CURRENT ASSETS
Debtors 5 42,977 10,587
Cash at bank and in hand 106,370 94,548
149,347 105,135
Creditors: Amounts Falling Due Within One Year 6 (14,160 ) (9,451 )
NET CURRENT ASSETS (LIABILITIES) 135,187 95,684
TOTAL ASSETS LESS CURRENT LIABILITIES 136,744 97,727
NET ASSETS 136,744 97,727
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 136,742 97,725
SHAREHOLDERS' FUNDS 136,744 97,727
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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
Mrs K M Aspin
Director
25 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
Calidra Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from IT consultancy is recognised by reference to the stage of completion at the balance sheet date.  Stage of completion is measured by reference to the extent to which the service has been completed.
Interest receivable
Interest income is recognised using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
2.4. Foreign Currencies
Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
2.5. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.  
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.  Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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2.6. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2023 6,341 215 6,556
Additions 25 - 25
As at 30 September 2024 6,366 215 6,581
Depreciation
As at 1 October 2023 4,354 159 4,513
Provided during the period 503 8 511
As at 30 September 2024 4,857 167 5,024
Net Book Value
As at 30 September 2024 1,509 48 1,557
As at 1 October 2023 1,987 56 2,043
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 42,900 9,600
Prepayments and accrued income 77 148
Corporation tax recoverable assets - 839
42,977 10,587
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 96 785
Corporation tax 3,180 -
Other taxes and social security 2,059 2,013
VAT 7,138 5,048
Accruals and deferred income 1,687 1,605
14,160 9,451
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7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
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