Acorah Software Products - Accounts Production 16.4.675 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 04785955 A L Glyptis M J Ramsay J M Whiting D C Dunnett J M Whiting iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04785955 2024-06-30 04785955 2025-06-30 04785955 2024-07-01 2025-06-30 04785955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 04785955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 04785955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 04785955 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 04785955 frs-bus:CompanyLimitedByGuarantee 2024-07-01 2025-06-30 04785955 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 04785955 frs-bus:SmallEntities 2024-07-01 2025-06-30 04785955 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04785955 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04785955 frs-bus:Director1 2024-07-01 2025-06-30 04785955 frs-bus:Director2 2024-07-01 2025-06-30 04785955 frs-bus:Director3 2024-07-01 2025-06-30 04785955 frs-bus:Director4 2024-07-01 2025-06-30 04785955 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 04785955 frs-countries:EnglandWales 2024-07-01 2025-06-30 04785955 2023-06-30 04785955 2024-06-30 04785955 2023-07-01 2024-06-30 04785955 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 04785955
103/105 Comeragh Road (London W14) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Naylor Accountancy Services Limited
25 Hursley Road
Chandler's Ford
Eastleigh
Hampshire
SO53 2FS
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04785955
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,476 17,476
17,476 17,476
CURRENT ASSETS
Debtors 5 4,250 1,552
Cash at bank and in hand 5,716 5,444
9,966 6,996
Creditors: Amounts Falling Due Within One Year 6 (230 ) (230 )
NET CURRENT ASSETS (LIABILITIES) 9,736 6,766
TOTAL ASSETS LESS CURRENT LIABILITIES 27,212 24,242
PROVISIONS FOR LIABILITIES
Provisions For Charges (10,300 ) (10,300 )
NET ASSETS 16,912 13,942
Income and Expenditure Account 16,912 13,942
MEMBERS' FUNDS 16,912 13,942
For the year ending 30 June 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 and Expenditure Account.
On behalf of the board
J M Whiting
Director
13th August 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
103/105 Comeragh Road (London W14) Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 04785955 . The registered office is 103-105 Comeragh Road, West Kensington, London, W14 9HS.
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:
Freehold No depreciation charge
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 July 2024 17,476
As at 30 June 2025 17,476
Net Book Value
As at 30 June 2025 17,476
As at 1 July 2024 17,476
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 4,250 1,552
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 230 230
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3