Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 4687172 Mr Geoffrey Horley Mr Andrew Roxburgh Miss Josephine McLachlan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4687172 2023-09-30 4687172 2024-09-30 4687172 2023-10-01 2024-09-30 4687172 frs-core:CurrentFinancialInstruments 2024-09-30 4687172 frs-core:ComputerEquipment 2024-09-30 4687172 frs-core:ComputerEquipment 2023-10-01 2024-09-30 4687172 frs-core:ComputerEquipment 2023-09-30 4687172 frs-core:FurnitureFittings 2024-09-30 4687172 frs-core:FurnitureFittings 2023-10-01 2024-09-30 4687172 frs-core:FurnitureFittings 2023-09-30 4687172 frs-core:NetGoodwill 2024-09-30 4687172 frs-core:NetGoodwill 2023-10-01 2024-09-30 4687172 frs-core:NetGoodwill 2023-09-30 4687172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 4687172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 4687172 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 4687172 frs-core:CapitalRedemptionReserve 2024-09-30 4687172 frs-core:SharePremium 2024-09-30 4687172 frs-core:ShareCapital 2024-09-30 4687172 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 4687172 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 4687172 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 4687172 frs-bus:SmallEntities 2023-10-01 2024-09-30 4687172 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 4687172 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 4687172 frs-core:UnlistedNon-exchangeTraded 2024-09-30 4687172 frs-core:UnlistedNon-exchangeTraded 2023-09-30 4687172 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 4687172 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 4687172 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 4687172 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 4687172 frs-bus:Director1 2023-10-01 2024-09-30 4687172 frs-bus:Director2 2023-10-01 2024-09-30 4687172 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 4687172 frs-core:CurrentFinancialInstruments 2 2024-09-30 4687172 frs-core:CurrentFinancialInstruments 4 2024-09-30 4687172 frs-countries:EnglandWales 2023-10-01 2024-09-30 4687172 2022-09-30 4687172 2023-09-30 4687172 2022-10-01 2023-09-30 4687172 frs-core:CurrentFinancialInstruments 2023-09-30 4687172 frs-core:CapitalRedemptionReserve 2023-09-30 4687172 frs-core:SharePremium 2023-09-30 4687172 frs-core:ShareCapital 2023-09-30 4687172 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 4687172 frs-core:CurrentFinancialInstruments 2 2023-09-30 4687172 frs-core:CurrentFinancialInstruments 4 2023-09-30
Registered number: 4687172
CHITTENDENS LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 4687172
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 4,500
Tangible Assets 5 2,222 3,239
2,222 7,739
CURRENT ASSETS
Debtors 7 182,533 86,938
Cash at bank and in hand 103,149 227,636
285,682 314,574
Creditors: Amounts Falling Due Within One Year 8 (44,454 ) (35,426 )
NET CURRENT ASSETS (LIABILITIES) 241,228 279,148
TOTAL ASSETS LESS CURRENT LIABILITIES 243,450 286,887
NET ASSETS 243,450 286,887
CAPITAL AND RESERVES
Called up share capital 9 1,602 1,602
Share premium account 159,564 159,564
Capital redemption reserve (3,659 ) (3,659 )
Profit and Loss Account 85,943 129,380
SHAREHOLDERS' FUNDS 243,450 286,887
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Page 2
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
Mr Geoffrey Horley
Director
11/06/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CHITTENDENS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 4687172 . The registered office is 435 Chester Road, Old Trafford, Manchester, M16 9HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 preapred in £ sterling, which is the functional currency of the company.


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.
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.
Revenue recognition
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of fiveyears.
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:
Leasehold 20% straight line
Fixtures & Fittings 15% straight line
Computer Equipment 30% 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.
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2.6. Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
3. Average Number of Employees
Average number of employees, including directors, during the year was 4 (prior year 4). 5 (2023: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 90,000
As at 30 September 2024 90,000
Amortisation
As at 1 October 2023 85,500
Provided during the period 4,500
As at 30 September 2024 90,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 4,500
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 2,291 2,542 8,870 13,703
Additions - - 329 329
As at 30 September 2024 2,291 2,542 9,199 14,032
Depreciation
As at 1 October 2023 2,291 1,976 6,197 10,464
Provided during the period - 100 1,246 1,346
As at 30 September 2024 2,291 2,076 7,443 11,810
Net Book Value
As at 30 September 2024 - 466 1,756 2,222
As at 1 October 2023 - 566 2,673 3,239
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6. Investments
Unlisted
£
Cost
As at 1 October 2023 110,000
As at 30 September 2024 110,000
Provision
As at 1 October 2023 110,000
As at 30 September 2024 110,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 31,309 42,264
Amounts recoverable on contracts 30,000 30,000
Other debtors - HGA Accountants 7,000 7,000
S455 tax repayable 28,823 -
Directors' loan accounts 85,401 7,674
182,533 86,938
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 4,592 2,361
Other taxes and social security 1,519 2,517
VAT 9,520 16,397
Other creditors due in one year - 14,143
S455 tax payable 28,823 -
Accruals and deferred income - 8
44,454 35,426
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,602 1,602
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10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 57,500 39,849
11. Related Party Transactions
The company was under the control of the directors through the current and previous year
On May 11 2021 the Company sold its clients based to HGA Limited, Chartered accountants based in London.. 
Chittenden Horley Limited change its name to Chittendens Limited. 
 The director's loan is to Mr G Horley.  Interest of 2.25% was charge on the loan.
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