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 04785035 Mr Grant Hall Mr Kris Beecham Mr Kurtis Beecham Mrs Klarice Beecham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04785035 2024-03-31 04785035 2025-03-31 04785035 2024-04-01 2025-03-31 04785035 frs-core:CurrentFinancialInstruments 2025-03-31 04785035 frs-core:Non-currentFinancialInstruments 2025-03-31 04785035 frs-core:BetweenOneFiveYears 2025-03-31 04785035 frs-core:ComputerEquipment 2025-03-31 04785035 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04785035 frs-core:ComputerEquipment 2024-03-31 04785035 frs-core:FurnitureFittings 2025-03-31 04785035 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04785035 frs-core:FurnitureFittings 2024-03-31 04785035 frs-core:NetGoodwill 2025-03-31 04785035 frs-core:NetGoodwill 2024-04-01 2025-03-31 04785035 frs-core:NetGoodwill 2024-03-31 04785035 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04785035 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04785035 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04785035 frs-core:MotorVehicles 2025-03-31 04785035 frs-core:MotorVehicles 2024-04-01 2025-03-31 04785035 frs-core:MotorVehicles 2024-03-31 04785035 frs-core:PlantMachinery 2025-03-31 04785035 frs-core:PlantMachinery 2024-04-01 2025-03-31 04785035 frs-core:PlantMachinery 2024-03-31 04785035 frs-core:WithinOneYear 2025-03-31 04785035 frs-core:ShareCapital 2025-03-31 04785035 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04785035 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04785035 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04785035 frs-bus:SmallEntities 2024-04-01 2025-03-31 04785035 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04785035 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04785035 frs-bus:Director1 2024-04-01 2025-03-31 04785035 frs-bus:Director2 2024-04-01 2025-03-31 04785035 frs-bus:Director3 2024-04-01 2025-03-31 04785035 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04785035 frs-countries:EnglandWales 2024-04-01 2025-03-31 04785035 2023-03-31 04785035 2024-03-31 04785035 2023-04-01 2024-03-31 04785035 frs-core:CurrentFinancialInstruments 2024-03-31 04785035 frs-core:Non-currentFinancialInstruments 2024-03-31 04785035 frs-core:BetweenOneFiveYears 2024-03-31 04785035 frs-core:WithinOneYear 2024-03-31 04785035 frs-core:ShareCapital 2024-03-31 04785035 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04785035
Crescent Commercial Supplies Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04785035
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 238,894 239,409
238,894 239,409
CURRENT ASSETS
Stocks 6 31,000 20,270
Debtors 7 508,296 466,289
Cash at bank and in hand 114,620 134,080
653,916 620,639
Creditors: Amounts Falling Due Within One Year 8 (374,901 ) (325,288 )
NET CURRENT ASSETS (LIABILITIES) 279,015 295,351
TOTAL ASSETS LESS CURRENT LIABILITIES 517,909 534,760
Creditors: Amounts Falling Due After More Than One Year 9 (63,409 ) (84,648 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (57,459 ) (57,459 )
NET ASSETS 397,041 392,653
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Profit and Loss Account 396,041 391,653
SHAREHOLDERS' FUNDS 397,041 392,653
Page 1
Page 2
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 Grant Hall
Director
16/06/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Crescent Commercial Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04785035 . The registered office is Unit 10 Horizon Business Centre Veridion Park, 1-28 Alder Close, Erith, Kent, DA18 4AJ.
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.
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 .... years.
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:
Freehold NIL
Plant & Machinery 15% WDV
Motor Vehicles 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
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2.7. 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 years 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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 13)
14 13
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 271,679
As at 31 March 2025 271,679
Amortisation
As at 1 April 2024 271,679
As at 31 March 2025 271,679
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 249,005 92,350 142,939 15,619
Additions - - - -
As at 31 March 2025 249,005 92,350 142,939 15,619
Depreciation
As at 1 April 2024 43,053 88,653 113,553 15,619
Provided during the period - 555 4,409 -
As at 31 March 2025 43,053 89,208 117,962 15,619
Net Book Value
As at 31 March 2025 205,952 3,142 24,977 -
As at 1 April 2024 205,952 3,697 29,386 -
Computer Equipment Total
£ £
Cost
As at 1 April 2024 18,259 518,172
Additions 5,300 5,300
As at 31 March 2025 23,559 523,472
Depreciation
As at 1 April 2024 17,885 278,763
Provided during the period 851 5,815
As at 31 March 2025 18,736 284,578
Net Book Value
As at 31 March 2025 4,823 238,894
As at 1 April 2024 374 239,409
6. Stocks
2025 2024
£ £
Stock 31,000 20,270
Page 5
Page 6
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 508,296 466,289
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,539 2,539
Trade creditors 250,777 207,692
Bank loans and overdrafts 12,000 12,000
Corporation tax 24,058 38,245
Other taxes and social security 9,103 6,539
VAT 16,842 18,294
Other creditors 55,674 34,663
Accruals and deferred income 3,908 5,316
374,901 325,288
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,385 5,924
Bank loans 60,024 78,724
63,409 84,648
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,539 2,539
Later than one year and not later than five years 3,385 5,924
5,924 8,463
5,924 8,463
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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