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 3073156 Mr Richard Lovell Payal Budhraja Mrs Renu Budhraja Mr Alan Webb Mrs Louise Mee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 3073156 2024-03-31 3073156 2025-03-31 3073156 2024-04-01 2025-03-31 3073156 frs-core:CurrentFinancialInstruments 2025-03-31 3073156 frs-core:ComputerEquipment 2024-04-01 2025-03-31 3073156 frs-core:FurnitureFittings 2025-03-31 3073156 frs-core:FurnitureFittings 2024-04-01 2025-03-31 3073156 frs-core:FurnitureFittings 2024-03-31 3073156 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 3073156 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-01 2025-03-31 3073156 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 3073156 frs-core:MotorVehicles 2024-04-01 2025-03-31 3073156 frs-core:PlantMachinery 2025-03-31 3073156 frs-core:PlantMachinery 2024-04-01 2025-03-31 3073156 frs-core:PlantMachinery 2024-03-31 3073156 frs-core:CapitalRedemptionReserve 2025-03-31 3073156 frs-core:ShareCapital 2025-03-31 3073156 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 3073156 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 3073156 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 3073156 frs-bus:SmallEntities 2024-04-01 2025-03-31 3073156 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 3073156 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 3073156 frs-core:UnlistedNon-exchangeTraded 2025-03-31 3073156 frs-core:UnlistedNon-exchangeTraded 2024-03-31 3073156 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 3073156 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 3073156 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 3073156 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 3073156 frs-bus:Director1 2024-04-01 2025-03-31 3073156 frs-bus:Director2 2024-04-01 2025-03-31 3073156 frs-bus:Director3 2024-04-01 2025-03-31 3073156 frs-bus:Director4 2024-04-01 2025-03-31 3073156 frs-bus:Director5 2024-04-01 2025-03-31 3073156 frs-core:CurrentFinancialInstruments 1 2025-03-31 3073156 frs-core:CurrentFinancialInstruments 3 2025-03-31 3073156 frs-countries:EnglandWales 2024-04-01 2025-03-31 3073156 2023-03-31 3073156 2024-03-31 3073156 2023-04-01 2024-03-31 3073156 frs-core:CurrentFinancialInstruments 2024-03-31 3073156 frs-core:CapitalRedemptionReserve 2024-03-31 3073156 frs-core:ShareCapital 2024-03-31 3073156 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 3073156 frs-core:CurrentFinancialInstruments 1 2024-03-31 3073156 frs-core:CurrentFinancialInstruments 3 2024-03-31
Registered number: 3073156
Caleva Process Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
John Cowley
Bramleys
Bath Road
Sturminster Newton
Dorset
DT10 1EB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 3073156
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 141,721 151,800
Investments 5 2 2
141,723 151,802
CURRENT ASSETS
Stocks 6 448,560 601,688
Debtors 7 216,866 177,105
Cash at bank and in hand 477,265 352,182
1,142,691 1,130,975
Creditors: Amounts Falling Due Within One Year 8 (390,877 ) (301,187 )
NET CURRENT ASSETS (LIABILITIES) 751,814 829,788
TOTAL ASSETS LESS CURRENT LIABILITIES 893,537 981,590
NET ASSETS 893,537 981,590
CAPITAL AND RESERVES
Called up share capital 9 18,319 18,319
Capital redemption reserve 14,988 14,988
Profit and Loss Account 860,230 948,283
SHAREHOLDERS' FUNDS 893,537 981,590
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 Richard Lovell
Director
Mrs Renu Budhraja
Director
12th June 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Caleva Process Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 3073156 . The registered office is Earley Works, Butts Pond Industrial Estate, Sturminster Newton, Dorset, DT10 1AZ.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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. 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.
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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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 13)
14 13
4. Tangible Assets
Product Development Software Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 197,896 - 95,991 293,887
Additions - 37,169 - 37,169
As at 31 March 2025 197,896 37,169 95,991 331,056
Depreciation
As at 1 April 2024 80,165 - 61,922 142,087
Provided during the period 29,436 9,292 8,520 47,248
As at 31 March 2025 109,601 9,292 70,442 189,335
Net Book Value
As at 31 March 2025 88,295 27,877 25,549 141,721
As at 1 April 2024 117,731 - 34,069 151,800
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Page 4
5. Investments
Unlisted
£
Cost
As at 1 April 2024 2
As at 31 March 2025 2
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 2
As at 1 April 2024 2
6. Stocks
2025 2024
£ £
Materials 325,776 366,776
Finished goods 125,982 232,727
Work in progress (3,198 ) 2,185
448,560 601,688
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 171,894 167,646
Prepayments and accrued income 20,371 7,811
VAT account 24,601 1,648
216,866 177,105
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 102,859 46,649
Other taxes and social security 29,597 30,505
Lloyds charge card acct (1,042 ) 2,925
Accruals and deferred income 163,288 129,513
Amounts owed to parent undertaking 96,175 91,595
390,877 301,187
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 18,319 18,319
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