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 08028425 Mr J L Pearce Mrs P A Pearce true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08028425 2024-03-31 08028425 2025-03-31 08028425 2024-04-01 2025-03-31 08028425 frs-core:CurrentFinancialInstruments 2025-03-31 08028425 frs-core:Non-currentFinancialInstruments 2025-03-31 08028425 frs-core:FurnitureFittings 2025-03-31 08028425 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08028425 frs-core:FurnitureFittings 2024-03-31 08028425 frs-core:MotorVehicles 2025-03-31 08028425 frs-core:MotorVehicles 2024-04-01 2025-03-31 08028425 frs-core:MotorVehicles 2024-03-31 08028425 frs-core:CapitalRedemptionReserve 2025-03-31 08028425 frs-core:ShareCapital 2025-03-31 08028425 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08028425 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08028425 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08028425 frs-bus:SmallEntities 2024-04-01 2025-03-31 08028425 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08028425 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08028425 1 2024-04-01 2025-03-31 08028425 frs-core:CostValuation 2024-03-31 08028425 frs-core:DisposalsRepaymentsInvestments 2025-03-31 08028425 frs-core:CostValuation 2025-03-31 08028425 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 08028425 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 08028425 frs-bus:Director1 2024-04-01 2025-03-31 08028425 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 08028425 frs-countries:EnglandWales 2024-04-01 2025-03-31 08028425 2023-03-31 08028425 2024-03-31 08028425 2023-04-01 2024-03-31 08028425 frs-core:CurrentFinancialInstruments 2024-03-31 08028425 frs-core:Non-currentFinancialInstruments 2024-03-31 08028425 frs-core:CapitalRedemptionReserve 2024-03-31 08028425 frs-core:ShareCapital 2024-03-31 08028425 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08028425
Chief Officers Group Europe Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08028425
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 78,727 77,492
Investments 5 38,400 78,400
117,127 155,892
CURRENT ASSETS
Debtors 6 5,498 15,550
Cash at bank and in hand 39,467 47,636
44,965 63,186
Creditors: Amounts Falling Due Within One Year 7 (46,552 ) (32,648 )
NET CURRENT ASSETS (LIABILITIES) (1,587 ) 30,538
TOTAL ASSETS LESS CURRENT LIABILITIES 115,540 186,430
Creditors: Amounts Falling Due After More Than One Year 8 (16,129 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,943 ) (14,179 )
NET ASSETS 82,468 172,251
CAPITAL AND RESERVES
Called up share capital 400 400
Capital redemption reserve 210 210
Income Statement 81,858 171,641
SHAREHOLDERS' FUNDS 82,468 172,251
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 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 Income Statement.
On behalf of the board
Mr J L Pearce
Director
8th May 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
Chief Officers Group Europe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08028425 . The registered office is Heritage Exchange, South Lane, Elland, HX5 0HG.
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. 
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:
Motor Vehicles 25% straight line
Fixtures & Fittings 33% reducing balance
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. 
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.5. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 113,146 20,414 133,560
Additions 83,000 - 83,000
Disposals (113,146 ) - (113,146 )
As at 31 March 2025 83,000 20,414 103,414
Depreciation
As at 1 April 2024 41,716 14,352 56,068
Provided during the period 6,917 3,417 10,334
Disposals (41,715 ) - (41,715 )
As at 31 March 2025 6,918 17,769 24,687
Net Book Value
As at 31 March 2025 76,082 2,645 78,727
As at 1 April 2024 71,430 6,062 77,492
5. Investments
Other
£
Cost
As at 1 April 2024 78,400
Disposals (40,000 )
As at 31 March 2025 38,400
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 38,400
As at 1 April 2024 78,400
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 13,800
Other debtors 5,498 1,750
5,498 15,550
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,371 -
Trade creditors 10 70
Other creditors 21,988 14,445
Taxation and social security 13,183 18,133
46,552 32,648
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 16,129 -
9. Related Party Transactions
During the year dividends of £74,500 were paid to the director and his immediate family.
10. Ultimate Controlling Party
The company was controlled throughout the year by J L Pearce and his immediate family, who own the majority of the issued share capital.
Page 5