Acorah Software Products - Accounts Production 16.2.850 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 07286204 Mr R P Fullagar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07286204 2023-06-30 07286204 2024-06-30 07286204 2023-07-01 2024-06-30 07286204 frs-core:CurrentFinancialInstruments 2024-06-30 07286204 frs-core:FurnitureFittings 2024-06-30 07286204 frs-core:FurnitureFittings 2023-07-01 2024-06-30 07286204 frs-core:FurnitureFittings 2023-06-30 07286204 frs-core:PlantMachinery 2024-06-30 07286204 frs-core:PlantMachinery 2023-07-01 2024-06-30 07286204 frs-core:PlantMachinery 2023-06-30 07286204 frs-core:ShareCapital 2024-06-30 07286204 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 07286204 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 07286204 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 07286204 frs-bus:SmallEntities 2023-07-01 2024-06-30 07286204 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 07286204 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 07286204 frs-bus:Director1 2023-07-01 2024-06-30 07286204 frs-bus:Director1 2023-06-30 07286204 frs-bus:Director1 2024-06-30 07286204 frs-countries:EnglandWales 2023-07-01 2024-06-30 07286204 2022-06-30 07286204 2023-06-30 07286204 2022-07-01 2023-06-30 07286204 frs-core:CurrentFinancialInstruments 2023-06-30 07286204 frs-core:ShareCapital 2023-06-30 07286204 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 07286204
Charmas Security Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 June 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: 07286204
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,985 4,320
10,985 4,320
CURRENT ASSETS
Debtors 5 124,268 76,421
Cash at bank and in hand 174,784 157,590
299,052 234,011
Creditors: Amounts Falling Due Within One Year 6 (68,751 ) (36,415 )
NET CURRENT ASSETS (LIABILITIES) 230,301 197,596
TOTAL ASSETS LESS CURRENT LIABILITIES 241,286 201,916
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,747 ) (983 )
NET ASSETS 238,539 200,933
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 238,538 200,932
SHAREHOLDERS' FUNDS 238,539 200,933
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 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
Mr R P Fullagar
Director
5 December 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
Charmas Security Solutions 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 probisions 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, fee income from consultancy is recognised by reference to the stage of completion at the balance sheet date.  Stage of completion is measured by reference to the date the service is provided.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributeable 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 25% on reducing balance
2.4. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Profit and Loss Account, 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 assesments 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.
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.
2.6. 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.
Page 3
Page 4
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 July 2023 20,173 - 20,173
Additions 3,836 6,731 10,567
As at 30 June 2024 24,009 6,731 30,740
Depreciation
As at 1 July 2023 15,853 - 15,853
Provided during the period 2,219 1,683 3,902
As at 30 June 2024 18,072 1,683 19,755
Net Book Value
As at 30 June 2024 5,937 5,048 10,985
As at 1 July 2023 4,320 - 4,320
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 68,410 18,191
Prepayments and accrued income 113 834
Other debtors 7,113 4,294
Corporation tax recoverable assets 15,083 15,083
Director's loan account 33,549 38,019
124,268 76,421
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 40,833 19,960
VAT 24,189 12,301
Net wages 1,516 758
Other creditors - 1,227
Accruals and deferred income 2,213 2,169
68,751 36,415
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4
Page 5
8. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £18,464 (2023 - £nil).
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Robert Fullagar 38,019 1,194 5,664 - 33,549
The company is levying interest at a rate of 2.25% (2023 2.00% up to 5 April 2023, 2.25% thereafter) on the outstanding balance. The loan is repayable on demand. 
Page 5