Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09037747 Mrs C Dodd Mr R Mussell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09037747 2023-12-31 09037747 2024-12-31 09037747 2024-01-01 2024-12-31 09037747 frs-core:CurrentFinancialInstruments 2024-12-31 09037747 frs-core:Non-currentFinancialInstruments 2024-12-31 09037747 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09037747 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09037747 frs-core:MotorVehicles 2024-01-01 2024-12-31 09037747 frs-core:PlantMachinery 2024-12-31 09037747 frs-core:PlantMachinery 2024-01-01 2024-12-31 09037747 frs-core:PlantMachinery 2023-12-31 09037747 frs-core:WithinOneYear 2024-12-31 09037747 frs-core:SharePremium 2024-12-31 09037747 frs-core:ShareCapital 2024-12-31 09037747 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09037747 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09037747 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09037747 frs-bus:SmallEntities 2024-01-01 2024-12-31 09037747 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09037747 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09037747 frs-bus:Director1 2024-01-01 2024-12-31 09037747 frs-bus:Director1 2023-12-31 09037747 frs-bus:Director1 2024-12-31 09037747 frs-bus:Director2 2024-01-01 2024-12-31 09037747 frs-countries:EnglandWales 2024-01-01 2024-12-31 09037747 2022-12-31 09037747 2023-12-31 09037747 2023-01-01 2023-12-31 09037747 frs-core:CurrentFinancialInstruments 2023-12-31 09037747 frs-core:Non-currentFinancialInstruments 2023-12-31 09037747 frs-core:BetweenOneFiveYears 2023-12-31 09037747 frs-core:WithinOneYear 2023-12-31 09037747 frs-core:SharePremium 2023-12-31 09037747 frs-core:ShareCapital 2023-12-31 09037747 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09037747
Carabella Trading Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09037747
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,548 14,110
11,548 14,110
CURRENT ASSETS
Stocks 5 206,106 67,248
Debtors 6 71,643 38,449
Cash at bank and in hand 75,420 13,491
353,169 119,188
Creditors: Amounts Falling Due Within One Year 7 (317,029 ) (134,070 )
NET CURRENT ASSETS (LIABILITIES) 36,140 (14,882 )
TOTAL ASSETS LESS CURRENT LIABILITIES 47,688 (772 )
Creditors: Amounts Falling Due After More Than One Year 8 (3,352 ) (22,213 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,656 ) (3,245 )
NET ASSETS/(LIABILITIES) 41,680 (26,230 )
CAPITAL AND RESERVES
Called up share capital 11 80 80
Share premium account 59,976 59,976
Profit and Loss Account (18,376 ) (86,286 )
SHAREHOLDERS' FUNDS 41,680 (26,230)
Page 1
Page 2
For the year ending 31 December 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
Mrs C Dodd
Director
27 June 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
Carabella Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09037747 . The registered office is Unit 6 Fernacre Business Park, Budds Lane, Romsey, Hampshire, SO51 0HA.
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.
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 20% on cost
Motor Vehicles 25% on net book value
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.4. 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.
2.5. 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.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets
and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to
or from related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for
objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in
profit or loss.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an
asset’s carrying amount and the best estimate, which is an approximation, of the amount that the company would
receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there
is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise
the asset and settle the liability simultaneously.  
...CONTINUED
Page 3
Page 4
2.6. Financial Instruments - continued
Debtors
 Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at
fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest
method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are
measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the
effective interest method.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 8 (2023: 6)
8 6
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2024 38,790
Additions 1,657
Disposals (3,272 )
As at 31 December 2024 37,175
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 January 2024 24,680
Provided during the period 4,219
Disposals (3,272 )
As at 31 December 2024 25,627
Net Book Value
As at 31 December 2024 11,548
As at 1 January 2024 14,110
5. Stocks
2024 2023
as restated
£ £
Stock 206,106 67,248
6. Debtors
2024 2023
as restated
£ £
Due within one year
Trade debtors 67,133 35,800
Other debtors 4,510 2,649
71,643 38,449
7. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Net obligations under finance lease and hire purchase contracts 13,951 3,654
Trade creditors 108,468 69,519
Bank loans and overdrafts 5,200 5,200
Other loans 1,800 4,200
Other creditors 182,318 29,049
Taxation and social security 5,292 22,448
317,029 134,070
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
as restated
£ £
Net obligations under finance lease and hire purchase contracts - 13,951
Bank loans 3,051 8,262
Other loans 301 -
3,352 22,213
Page 5
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9. Secured Creditors
Of the creditors falling due within one year the following amounts are secured:
• Net obligations under finance lease and hire purchase contracts are secured on the assets to which they relate
2024 2023
as restated
£ £
Net obligations under finance lease and hire purchase contracts 13,951 17,605
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,951 3,654
Later than one year and not later than five years - 13,951
13,951 17,605
13,951 17,605
11. Share Capital
2024 2023
as restated
£ £
Allotted, Called up and fully paid 80 80
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mrs Caaren Dodd (10,382 ) 14,108 (2,164 ) - 1,562
The above loan is unsecured, interest free and repayable on demand.
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