Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04284827 Mr Christopher Standeven Mrs Gillian Standeven Mr Michael Standeven Mrs Gillian Standeven Christopher & Gillian Standeven true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04284827 2024-03-31 04284827 2025-03-31 04284827 2024-04-01 2025-03-31 04284827 frs-core:CurrentFinancialInstruments 2025-03-31 04284827 frs-core:ComputerEquipment 2025-03-31 04284827 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04284827 frs-core:ComputerEquipment 2024-03-31 04284827 frs-core:FurnitureFittings 2025-03-31 04284827 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04284827 frs-core:FurnitureFittings 2024-03-31 04284827 frs-core:MotorVehicles 2025-03-31 04284827 frs-core:MotorVehicles 2024-04-01 2025-03-31 04284827 frs-core:MotorVehicles 2024-03-31 04284827 frs-core:OtherResidualIntangibleAssets 2025-03-31 04284827 frs-core:OtherResidualIntangibleAssets 2024-03-31 04284827 frs-core:PlantMachinery 2025-03-31 04284827 frs-core:PlantMachinery 2024-04-01 2025-03-31 04284827 frs-core:PlantMachinery 2024-03-31 04284827 frs-core:ShareCapital 2025-03-31 04284827 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04284827 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04284827 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04284827 frs-bus:SmallEntities 2024-04-01 2025-03-31 04284827 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04284827 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04284827 1 2024-04-01 2025-03-31 04284827 frs-bus:Director1 2024-04-01 2025-03-31 04284827 frs-bus:Director2 2024-04-01 2025-03-31 04284827 frs-bus:Director3 2024-04-01 2025-03-31 04284827 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04284827 frs-countries:EnglandWales 2024-04-01 2025-03-31 04284827 2023-03-31 04284827 2024-03-31 04284827 2023-04-01 2024-03-31 04284827 frs-core:CurrentFinancialInstruments 2024-03-31 04284827 frs-core:ShareCapital 2024-03-31 04284827 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04284827
Chris Standeven Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2025
Brown & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04284827
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 41,056 54,767
41,056 54,767
CURRENT ASSETS
Stocks 6 250 125
Debtors 7 23,079 36,302
Cash at bank and in hand 81,286 42,769
104,615 79,196
Creditors: Amounts Falling Due Within One Year 8 (37,094 ) (23,934 )
NET CURRENT ASSETS (LIABILITIES) 67,521 55,262
TOTAL ASSETS LESS CURRENT LIABILITIES 108,577 110,029
NET ASSETS 108,577 110,029
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 108,377 109,829
SHAREHOLDERS' FUNDS 108,577 110,029
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For the year ending 31 March 2025 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 Christopher Standeven
Director
09/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Chris Standeven Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04284827 . The registered office is 32 Wordsworth Avenue, Thornton-Cleveleys, FY5 2ST.
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. 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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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 year 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 asset reflects 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 10,000
As at 31 March 2025 10,000
Amortisation
As at 1 April 2024 10,000
As at 31 March 2025 10,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 6,317 114,172 2,245 557 123,291
As at 31 March 2025 6,317 114,172 2,245 557 123,291
Depreciation
As at 1 April 2024 5,946 59,891 2,219 468 68,524
Provided during the period 93 13,570 26 22 13,711
As at 31 March 2025 6,039 73,461 2,245 490 82,235
Net Book Value
As at 31 March 2025 278 40,711 - 67 41,056
As at 1 April 2024 371 54,281 26 89 54,767
6. Stocks
2025 2024
£ £
Stock 250 125
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 21,035 34,436
Prepayments and accrued income 2,044 1,866
23,079 36,302
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,084 1,945
Corporation tax 16,773 8,139
Other taxes and social security 3,746 2,740
VAT 12,773 8,788
Directors' loan accounts 2,718 2,322
37,094 23,934
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
10. Ultimate Controlling Party
The company's ultimate controlling parties are Christopher & Gillian Standeven by virtue of their ownership of 100% of the issued share capital in the company.
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