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 12479814 C G Long iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12479814 2024-03-31 12479814 2025-03-31 12479814 2024-04-01 2025-03-31 12479814 frs-core:CurrentFinancialInstruments 2025-03-31 12479814 frs-core:ComputerEquipment 2025-03-31 12479814 frs-core:ComputerEquipment 2024-04-01 2025-03-31 12479814 frs-core:ComputerEquipment 2024-03-31 12479814 frs-core:ShareCapital 2025-03-31 12479814 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12479814 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12479814 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12479814 frs-bus:SmallEntities 2024-04-01 2025-03-31 12479814 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12479814 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12479814 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 12479814 frs-bus:OrdinaryShareClass1 2025-03-31 12479814 frs-core:ListedExchangeTraded 2025-03-31 12479814 frs-core:ListedExchangeTraded 2024-03-31 12479814 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 12479814 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 12479814 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 12479814 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 12479814 frs-bus:Director1 2024-04-01 2025-03-31 12479814 frs-bus:Director1 2024-03-31 12479814 frs-bus:Director1 2025-03-31 12479814 frs-countries:EnglandWales 2024-04-01 2025-03-31 12479814 2023-03-31 12479814 2024-03-31 12479814 2023-04-01 2024-03-31 12479814 frs-core:CurrentFinancialInstruments 2024-03-31 12479814 frs-core:ShareCapital 2024-03-31 12479814 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 12479814 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: 12479814
CGL Psychology Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 12479814
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 356
Investments 5 50 50
50 406
CURRENT ASSETS
Debtors 6 54,837 38,230
Cash at bank and in hand 11,127 42,381
65,964 80,611
Creditors: Amounts Falling Due Within One Year 7 (9,393 ) (18,821 )
NET CURRENT ASSETS (LIABILITIES) 56,571 61,790
TOTAL ASSETS LESS CURRENT LIABILITIES 56,621 62,196
NET ASSETS 56,621 62,196
CAPITAL AND RESERVES
Called up share capital 8 150 150
Profit and Loss Account 56,471 62,046
SHAREHOLDERS' FUNDS 56,621 62,196
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 Profit and Loss Account.
On behalf of the board
C G Long
Director
26th 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
CGL Psychology Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12479814 . The registered office is 24 Albion Place, Northampton, Northamptonshire, NN1 1UD.
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:
Computer Equipment 25% on cost
2.4. 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: NIL (2024: NIL)
- -
Page 2
Page 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 710
Disposals (710 )
As at 31 March 2025 -
Depreciation
As at 1 April 2024 354
Provided during the period 177
Disposals (531 )
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 356
5. Investments
Listed
£
Cost
As at 1 April 2024 50
As at 31 March 2025 50
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 50
As at 1 April 2024 50
Investments in subsidiary undertakings are recognised at cost.
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,790 13,884
Amounts owed by group undertakings 33,069 24,346
Other debtors 15,978 -
54,837 38,230
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 -
Other creditors 1,440 2,256
Taxation and social security 7,952 16,565
9,393 18,821
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
150 Ordinary Shares of £ 1.00 each 150 150
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Dr Clive Long (107 ) 84,110 68,025 - 15,978
Interest was charges on this balance at a rate of 2.25%.
Page 4