Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13706279 James Parker Garry Paton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13706279 2024-03-31 13706279 2025-03-31 13706279 2024-04-01 2025-03-31 13706279 frs-core:CurrentFinancialInstruments 2025-03-31 13706279 frs-core:PlantMachinery 2025-03-31 13706279 frs-core:PlantMachinery 2024-04-01 2025-03-31 13706279 frs-core:PlantMachinery 2024-03-31 13706279 frs-core:ShareCapital 2025-03-31 13706279 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13706279 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13706279 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13706279 frs-bus:SmallEntities 2024-04-01 2025-03-31 13706279 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13706279 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13706279 frs-bus:Director1 2024-04-01 2025-03-31 13706279 frs-bus:Director2 2024-04-01 2025-03-31 13706279 frs-core:CurrentFinancialInstruments 1 2025-03-31 13706279 frs-countries:EnglandWales 2024-04-01 2025-03-31 13706279 2023-03-31 13706279 2024-03-31 13706279 2023-04-01 2024-03-31 13706279 frs-core:CurrentFinancialInstruments 2024-03-31 13706279 frs-core:ShareCapital 2024-03-31 13706279 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 13706279 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 13706279
Content Chemistry Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 13706279
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,463 51,764
28,463 51,764
CURRENT ASSETS
Debtors 5 441,329 391,186
Cash at bank and in hand 617,075 117,935
1,058,404 509,121
Creditors: Amounts Falling Due Within One Year 6 (727,495 ) (340,730 )
NET CURRENT ASSETS (LIABILITIES) 330,909 168,391
TOTAL ASSETS LESS CURRENT LIABILITIES 359,372 220,155
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,132 ) (12,941 )
NET ASSETS 352,240 207,214
CAPITAL AND RESERVES
Called up share capital 7 2 2
Income Statement 352,238 207,212
SHAREHOLDERS' FUNDS 352,240 207,214
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 Income Statement.
On behalf of the board
James Parker
Director
Garry Paton
Director
17 July 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Content Chemistry Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13706279 . The registered office is Eden Point Three Acres Lane, Cheadle Hulme, Cheadle, SK8 6RL.
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 33.33% and 50% straight line basis
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.5. 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.
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Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 11)
13 11
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 112,534
Additions 21,423
Disposals (208 )
As at 31 March 2025 133,749
Depreciation
As at 1 April 2024 60,770
Provided during the period 44,585
Disposals (69 )
As at 31 March 2025 105,286
Net Book Value
As at 31 March 2025 28,463
As at 1 April 2024 51,764
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 370,823 244,852
Prepayments and accrued income 70,506 146,334
441,329 391,186
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 113,287 37,849
Bank loans and overdrafts 20,930 18,527
Corporation tax 54,699 50,006
Other taxes and social security 31,318 30,367
VAT 75,675 79,602
Other creditors - 307
Pension creditors 784 1,286
Accruals and deferred income 150,955 25,570
Directors' loan accounts 1,174 3,474
Amounts owed to related parties 278,673 93,742
727,495 340,730
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Page 4
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
The company is the principal in a trading nominee agreement with Pirin Productions Ltd (formerly Content Chemistry Ltd), company registration number 10089569. 
All trading profits plus assets and liabilities generated as a result of the trading activity are beneficially owned by Content Chemistry Ltd (formerly Pirin Productions Ltd), company registration number 13706279. 
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