Acorah Software Products - Accounts Production 16.4.675 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 14082950 Nicola Wake iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14082950 2024-05-31 14082950 2025-05-31 14082950 2024-06-01 2025-05-31 14082950 frs-core:CurrentFinancialInstruments 2025-05-31 14082950 frs-core:Non-currentFinancialInstruments 2025-05-31 14082950 frs-core:ComputerEquipment 2024-06-01 2025-05-31 14082950 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-31 14082950 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-01 2025-05-31 14082950 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-31 14082950 frs-core:OtherResidualIntangibleAssets 2025-05-31 14082950 frs-core:OtherResidualIntangibleAssets 2024-06-01 2025-05-31 14082950 frs-core:OtherResidualIntangibleAssets 2024-05-31 14082950 frs-core:PlantMachinery 2025-05-31 14082950 frs-core:PlantMachinery 2024-06-01 2025-05-31 14082950 frs-core:PlantMachinery 2024-05-31 14082950 frs-core:SharePremium 2025-05-31 14082950 frs-core:ShareCapital 2025-05-31 14082950 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14082950 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14082950 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14082950 frs-bus:SmallEntities 2024-06-01 2025-05-31 14082950 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14082950 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14082950 frs-bus:Director1 2024-06-01 2025-05-31 14082950 frs-countries:EnglandWales 2024-06-01 2025-05-31 14082950 2023-05-31 14082950 2024-05-31 14082950 2023-06-01 2024-05-31 14082950 frs-core:CurrentFinancialInstruments 2024-05-31 14082950 frs-core:Non-currentFinancialInstruments 2024-05-31 14082950 frs-core:SharePremium 2024-05-31 14082950 frs-core:ShareCapital 2024-05-31 14082950 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14082950
Chapter 2 Dating Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Linto Accountancy Ltd
Bartle House
9 Oxford Court
Manchester
M2 3WQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14082950
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 24,074 21,634
Tangible Assets 5 502 -
24,576 21,634
CURRENT ASSETS
Debtors 6 63,283 42,130
Cash at bank and in hand 1,259 9,514
64,542 51,644
Creditors: Amounts Falling Due Within One Year 7 (51,761 ) (58,264 )
NET CURRENT ASSETS (LIABILITIES) 12,781 (6,620 )
TOTAL ASSETS LESS CURRENT LIABILITIES 37,357 15,014
Creditors: Amounts Falling Due After More Than One Year 8 (1,675 ) (4,713 )
NET ASSETS 35,682 10,301
CAPITAL AND RESERVES
Called up share capital 9 128 122
Share premium account 224,863 124,877
Profit and Loss Account (189,309 ) (114,698 )
SHAREHOLDERS' FUNDS 35,682 10,301
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For the year ending 31 May 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 her 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
Nicola Wake
Director
6th August 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Chapter 2 Dating Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14082950 . The registered office is Suite 21, Hardmans Business Centre, New Hall Hey Road, Rawtenstall, BB4 6HH.
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
Revenue is subscription based and represents the invoiced value of services provided during the period,  stated net of Value Added Tax. Subscription revenue is allocated to the relevant accounting periods covered by the subscription,  and is therefore recognised as those services are provided.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Trademarks and licences are being amortised evenly over their estimated useful life of ten years.
Website development is being amortised evenly over its estimated useful life of three years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. 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
2.6. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Intangible Assets
Other Development Costs Total
£ £ £
Cost
As at 1 June 2024 8,891 15,250 24,141
Additions 954 12,933 13,887
As at 31 May 2025 9,845 28,183 38,028
Amortisation
As at 1 June 2024 728 1,779 2,507
Provided during the period 946 10,501 11,447
As at 31 May 2025 1,674 12,280 13,954
Net Book Value
As at 31 May 2025 8,171 15,903 24,074
As at 1 June 2024 8,163 13,471 21,634
During the year, the company revised the estimated useful life of its website development costs from 10 years to 3 years to better reflect the expected period of economic benefit. This change in estimate has been applied prospectively from the date of change and has resulted in increased amortisation charges in the current year.
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 June 2024 -
Additions 614
As at 31 May 2025 614
Depreciation
As at 1 June 2024 -
Provided during the period 112
As at 31 May 2025 112
Net Book Value
As at 31 May 2025 502
As at 1 June 2024 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,738 4,251
Amounts owed by participating interests 1,818 -
Other debtors 51,727 37,879
63,283 42,130
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 19,876 12,058
Bank loans and overdrafts 4,148 4,148
Other loans 2,000 -
Amounts owed to participating interests 25,120 12,167
Other creditors 86 29,891
Taxation and social security 531 -
51,761 58,264
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,675 4,713
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 128 122
10. Related Party Transactions
During the year, the company both made and received interest free loan(s) to and from related parties:
Don't Panic Projects LtdAs at 31 May 2025, the company had an outstanding loan balance of £25,120 borrowed from Don’t Panic Projects Ltd, a related party under the common control of Nicola Wake, who is a director and shareholder of Chapter 2 Dating Ltd. The loan is unsecured, interest-free, and repayable on demand.

Don't Panic Projects Ltd

As at 31 May 2025, the company had an outstanding loan balance of £25,120 borrowed from Don’t Panic Projects Ltd, a related party under the common control of Nicola Wake, who is a director and shareholder of Chapter 2 Dating Ltd. The loan is unsecured, interest-free, and repayable on demand.

SoberAF C.I.CAs at 31 May 2025, the total amount loaned to SoberAF C.I.C. was £1,818. The loan is unsecured, interest-free, and repayable on demand. SoberAF C.I.C. is a related party under the common control of Nicola Wake, who is also a director and shareholder of Chapter 2 Dating Ltd.

SoberAF C.I.C

As at 31 May 2025, the total amount loaned to SoberAF C.I.C. was £1,818. The loan is unsecured, interest-free, and repayable on demand. SoberAF C.I.C. is a related party under the common control of Nicola Wake, who is also a director and shareholder of Chapter 2 Dating Ltd.

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