Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 29 August 2025 1 May 2024 30 April 2025 30 April 2025 13363951 Charles Leach Luke Richardson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13363951 2024-04-30 13363951 2025-04-30 13363951 2024-05-01 2025-04-30 13363951 frs-core:CurrentFinancialInstruments 2025-04-30 13363951 frs-core:ComputerEquipment 2025-04-30 13363951 frs-core:ComputerEquipment 2024-05-01 2025-04-30 13363951 frs-core:ComputerEquipment 2024-04-30 13363951 frs-core:FurnitureFittings 2025-04-30 13363951 frs-core:FurnitureFittings 2024-05-01 2025-04-30 13363951 frs-core:FurnitureFittings 2024-04-30 13363951 frs-core:ShareCapital 2025-04-30 13363951 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 13363951 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13363951 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 13363951 frs-bus:SmallEntities 2024-05-01 2025-04-30 13363951 frs-bus:Audited 2024-05-01 2025-04-30 13363951 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 13363951 frs-bus:Director1 2024-05-01 2025-04-30 13363951 frs-bus:Director2 2024-05-01 2025-04-30 13363951 frs-countries:EnglandWales 2024-05-01 2025-04-30 13363951 2023-04-30 13363951 2024-04-30 13363951 2023-05-01 2024-04-30 13363951 frs-core:CurrentFinancialInstruments 2024-04-30 13363951 frs-core:ShareCapital 2024-04-30 13363951 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 13363951
Gains Clark Ltd
Financial Statements
For The Year Ended 30 April 2025
Gains Clark Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Gains Clark Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 13363951

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,237 |  | 1,046
|  |  | 8,237 |  | 1,046
CURRENT ASSETS
Debtors | 5 | 2,312 |  | 2,875 |
Cash at bank and in hand |  | 50,479 |  | 116,856 |
|  | 52,791 |  | 119,731 |
Creditors: Amounts Falling Due Within One Year | 6 | (20,934 ) |  | (65,679 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 31,857 |  | 54,052
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 40,094 |  | 55,098
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,565 ) |  | -
NET ASSETS |  |  | 38,529 |  | 55,098
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 38,527 |  | 55,096
SHAREHOLDERS' FUNDS |  |  | 38,529 |  | 55,098

Page 1
Page 2
Gains Clark Ltd
Balance Sheet (continued)
As At 30 April 2025
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

Charles Leach Director
29 August 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gains Clark Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Gains Clark Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13363951 . The registered office is Create Business Hub, 101-135 Kings Road, Brentwood, Essex, CM14 4DR. The presentation currency of the financial statements is the Pound Sterling (£). The financial statements present information about the company as a single entity.
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 recognised to the extent that the company obtains the right to consideration in exchange for its rendering of services. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. Services are recognised as rendered when the company has received formal notification of the approval of its application for a claim to the Financial Services Compensation scheme on behalf of a client of the company.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charged from the date of purchase on a pro-rata basis. 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:

Furniture, fixtures and equipment | Straight Line Method-Based on useful life of asset
Computer Equipment | Straight Line Method-Based on useful life of asset

2.4. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as debtors and creditors. Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instruments.
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.
...CONTINUED
Page 3
Page 4
Gains Clark Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.5. Taxation - continued
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.
2.6. Debtors and Creditors
Basic financial assets and liabilities, including debtors and creditors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets and liabilities are subsequently carried at amortised cost using the effective interest method, less any impairment.
2.7. Cash and cash equivalents
Cash and cash equivalents are represented by cash at bank and in hand.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Furniture, fixtures and equipment | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | - | 1,195 | 1,195
Additions | 11,790 | 499 | 12,289
As at 30 April 2025 | 11,790 | 1,694 | 13,484
Depreciation
As at 1 May 2024 | - | 149 | 149
Provided during the period | 4,720 | 378 | 5,098
As at 30 April 2025 | 4,720 | 527 | 5,247
Net Book Value
As at 30 April 2025 | 7,070 | 1,167 | 8,237
As at 1 May 2024 | - | 1,046 | 1,046

Page 4
Page 5
Gains Clark Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,312 |  | 2,875

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,350 |  | 660
Corporation tax | 523 |  | 23,463
Other taxes and social security | - |  | 7,827
VAT | 7,853 |  | 17,422
Accruals | 10,538 |  | 12,032
Directors' loan accounts | 670 |  | 4,275
| 20,934 |  | 65,679

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Related Party Disclosures
Included in creditors due within one year is an amount of £670 (2024: £4,275 ) owed to its directors. The amount is interest free and repayable on demand.
During the year the company incurred expenses on behalf of entities where the directors have significant influence amounting to £1,998 (2024: £2,368).
During the year, total dividends amounting to £22,000 (2024: £20,000) were paid to the directors.
9. Audit Information
The auditor's report on the accounts of Gains Clark Ltd for the year ended 30 April 2025 was unqualified.
The auditor's report was signed by Witold Sawin (Senior Statutory Auditor) for and on behalf of Sawin & Edwards LLP , Statutory Auditor.

Sawin & Edwards LLP Studio 16 Cloisters House 8 Battersea Park Road, London SW8 4BG

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