Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 02189901 Mrs Naomi Blackmore Mr Colin Todd Mr Andrew Fox Colin Todd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02189901 2024-05-31 02189901 2025-05-31 02189901 2024-06-01 2025-05-31 02189901 frs-core:CurrentFinancialInstruments 2025-05-31 02189901 frs-core:Non-currentFinancialInstruments 2025-05-31 02189901 frs-core:ComputerEquipment 2025-05-31 02189901 frs-core:ComputerEquipment 2024-06-01 2025-05-31 02189901 frs-core:ComputerEquipment 2024-05-31 02189901 frs-core:FurnitureFittings 2025-05-31 02189901 frs-core:FurnitureFittings 2024-06-01 2025-05-31 02189901 frs-core:FurnitureFittings 2024-05-31 02189901 frs-core:PlantMachinery 2025-05-31 02189901 frs-core:PlantMachinery 2024-06-01 2025-05-31 02189901 frs-core:PlantMachinery 2024-05-31 02189901 frs-core:ShareCapital 2025-05-31 02189901 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 02189901 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 02189901 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 02189901 frs-bus:SmallEntities 2024-06-01 2025-05-31 02189901 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 02189901 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 02189901 1 2024-06-01 2025-05-31 02189901 frs-bus:Director1 2024-06-01 2025-05-31 02189901 frs-bus:Director1 2024-05-31 02189901 frs-bus:Director1 2025-05-31 02189901 frs-bus:Director2 2024-06-01 2025-05-31 02189901 frs-bus:Director3 2024-06-01 2025-05-31 02189901 frs-bus:Director3 2024-05-31 02189901 frs-bus:Director3 2025-05-31 02189901 frs-countries:EnglandWales 2024-06-01 2025-05-31 02189901 2023-05-31 02189901 2024-05-31 02189901 2023-06-01 2024-05-31 02189901 frs-core:CurrentFinancialInstruments 2024-05-31 02189901 frs-core:Non-currentFinancialInstruments 2024-05-31 02189901 frs-core:ShareCapital 2024-05-31 02189901 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 02189901
C. S. Todd & Associates Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Philip Dyas
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02189901
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,323 57,203
62,323 57,203
CURRENT ASSETS
Stocks 5 191,401 197,847
Debtors 6 985,577 961,239
Cash at bank and in hand 1,197,715 1,022,983
2,374,693 2,182,069
Creditors: Amounts Falling Due Within One Year 7 (447,331 ) (425,695 )
NET CURRENT ASSETS (LIABILITIES) 1,927,362 1,756,374
TOTAL ASSETS LESS CURRENT LIABILITIES 1,989,685 1,813,577
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,581 ) (14,301 )
NET ASSETS 1,974,104 1,799,276
CAPITAL AND RESERVES
Called up share capital 8 846 926
Profit and Loss Account 1,973,258 1,798,350
SHAREHOLDERS' FUNDS 1,974,104 1,799,276
Page 1
Page 2
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 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 Profit and Loss Account.
On behalf of the board
Mr Colin Todd
Director
03/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C. S. Todd & Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02189901 . The registered office is Hutton Roof, Eglinton Road, Rushmoor, Farnham, Surrey, GU10 2DH.
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 15% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Stocks and Work in Progress
Work in progress are valued at the lower of cost and net realisable value.


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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3. Average Number of Employees
Average number of employees, including directors, during the year was: 31 (2024: 29)
31 29
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2024 44,948 58,142 141,466 244,556
Additions - - 17,137 17,137
As at 31 May 2025 44,948 58,142 158,603 261,693
Depreciation
As at 1 June 2024 35,893 38,236 113,224 187,353
Provided during the period 1,358 3,981 6,678 12,017
As at 31 May 2025 37,251 42,217 119,902 199,370
Net Book Value
As at 31 May 2025 7,697 15,925 38,701 62,323
As at 1 June 2024 9,055 19,906 28,242 57,203
5. Stocks
2025 2024
£ £
Work in progress 191,401 197,847
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 248,750 211,322
Prepayments and accrued income 27,761 37,528
Other debtors 377,910 375,653
Corporation tax recoverable assets - 5,636
Directors' loan accounts 6,000 5,400
660,421 635,539
Due after more than one year
Other debtors 1,042 -
Corporation tax recoverable assets 1,114 -
Directors loan account 323,000 325,700
325,156 325,700
985,577 961,239
Included in Other Debtors is a Short Term Secured loan of £300,000 to Beacon Hill Garage Limited.  
Interest is paid at the rate of 6% per year in advance, and the loan is repayable by 31 May 2026, unless both parties agree to extend it
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 38,313 20,289
Corporation tax 82,314 69,982
Other taxes and social security 69,340 63,191
VAT 127,291 98,606
Other creditors 130,073 173,627
447,331 425,695
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 846 926
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2024 Amounts advanced Amounts repaid Amounts written off As at 31 May 2025
£ £ £ £ £
Mr Colin Todd 300,000 - - - 300,000
Mr Andrew Fox 31,100 3,600 5,700 - 29,000
The above loans are unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Colin Todd, Director, by virtue of his ownership of 63% of the issued voting share capital in the company.
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