Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 June 2023 false 1 January 2024 31 December 2024 31 December 2024 12018633 Mr Owen Saward Mr Owen Saward true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12018633 2023-12-31 12018633 2024-12-31 12018633 2024-01-01 2024-12-31 12018633 frs-core:CurrentFinancialInstruments 2024-12-31 12018633 frs-core:Non-currentFinancialInstruments 2024-12-31 12018633 frs-core:ComputerEquipment 2024-12-31 12018633 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12018633 frs-core:ComputerEquipment 2023-12-31 12018633 frs-core:WithinOneYear 2024-12-31 12018633 frs-core:ShareCapital 2024-12-31 12018633 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12018633 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12018633 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12018633 frs-bus:SmallEntities 2024-01-01 2024-12-31 12018633 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12018633 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12018633 1 2024-01-01 2024-12-31 12018633 frs-core:UnlistedNon-exchangeTraded 2024-12-31 12018633 frs-core:UnlistedNon-exchangeTraded 2023-12-31 12018633 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 12018633 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 12018633 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 12018633 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12018633 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 12018633 frs-bus:Director1 2024-01-01 2024-12-31 12018633 frs-countries:EnglandWales 2024-01-01 2024-12-31 12018633 2023-05-31 12018633 2023-12-31 12018633 2023-06-01 2023-12-31 12018633 frs-core:CurrentFinancialInstruments 2023-12-31 12018633 frs-core:Non-currentFinancialInstruments 2023-12-31 12018633 frs-core:WithinOneYear 2023-12-31 12018633 frs-core:ShareCapital 2023-12-31 12018633 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12018633
Climate Er Ltd
Financial Statements
For The Year Ended 31 December 2024
Climate Er Ltd
Contents
Contents

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

Page 1
Climate Er Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 12018633

| 31 December 2024 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 519 |  | 952
Investments | 5 |  | 117 |  | 98
|  |  | 636 |  | 1,050
CURRENT ASSETS
Debtors | 6 | 3,150 |  | 29,259 |
Cash at bank and in hand |  | 52,856 |  | 137,765 |
|  | 56,006 |  | 167,024 |
Creditors: Amounts Falling Due Within One Year | 7 | (35,627 ) |  | (178,085 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 20,379 |  | (11,061 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 21,015 |  | (10,011 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (14,871 ) |  | (24,597 )
NET ASSETS/(LIABILITIES) |  |  | 6,144 |  | (34,608 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 6,142 |  | (34,610 )
SHAREHOLDERS' FUNDS |  |  | 6,144 |  | (34,608)

Page 1
Page 2
Climate Er Ltd
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 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 his 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 Owen Saward Director
12/09/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Climate Er Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Climate Er Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12018633 . The registered office is Northgate House, Upper Borough Walls, Bath, BA1 1RG.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Computer Equipment | 3 years straight line

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: )
3 -
Page 3
Page 4
Climate Er Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2024 | 2,219
As at 31 December 2024 | 2,219
Depreciation
As at 1 January 2024 | 1,267
Provided during the period | 433
As at 31 December 2024 | 1,700
Net Book Value
As at 31 December 2024 | 519
As at 1 January 2024 | 952

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2024 | 98
Additions | 19
As at 31 December 2024 | 117
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 117
As at 1 January 2024 | 98

6. Debtors

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | - |  | 25,200
Other debtors | 3,150 |  | 4,059
| 3,150 |  | 29,259

Page 4
Page 5
Climate Er Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 5,156
Bank loans and overdrafts | 9,600 |  | 10,000
Other creditors | 1,757 |  | 130,143
Taxation and social security | 24,270 |  | 32,786
| 35,627 |  | 178,085

8. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 14,871 |  | 24,597

9. Share Capital

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Not later than one year | 932 |  | -
| 932 |  | -

11. Related Party Transactions
Climate ER Helio Ltd (Company number: 13698085)
During the year, there were £432,500 in sales to Climate ER Helio Ltd which is a company with common director. At the end of the period, there was no amount outstanding (2023: £0).
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Owen Saward by virtue of his ownership of 100% of the issued share capital in the company.
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