Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 August 2025 31 August 2025 04439629 A L Wheway D A Wheway J A Wheway J D Wheway D A Wheway iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04439629 2024-05-31 04439629 2025-08-31 04439629 2024-06-01 2025-08-31 04439629 frs-core:CurrentFinancialInstruments 2025-08-31 04439629 frs-core:FurnitureFittings 2025-08-31 04439629 frs-core:FurnitureFittings 2024-06-01 2025-08-31 04439629 frs-core:FurnitureFittings 2024-05-31 04439629 frs-core:NetGoodwill 2024-06-01 2025-08-31 04439629 frs-core:OtherResidualIntangibleAssets 2025-08-31 04439629 frs-core:OtherResidualIntangibleAssets 2024-06-01 2025-08-31 04439629 frs-core:OtherResidualIntangibleAssets 2024-05-31 04439629 frs-core:ShareCapital 2025-08-31 04439629 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04439629 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-08-31 04439629 frs-bus:FilletedAccounts 2024-06-01 2025-08-31 04439629 frs-bus:SmallEntities 2024-06-01 2025-08-31 04439629 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-08-31 04439629 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-08-31 04439629 frs-bus:Director1 2024-06-01 2025-08-31 04439629 frs-bus:Director2 2024-06-01 2025-08-31 04439629 frs-bus:Director3 2024-06-01 2025-08-31 04439629 frs-bus:Director4 2024-06-01 2025-08-31 04439629 frs-bus:CompanySecretary1 2024-06-01 2025-08-31 04439629 frs-countries:EnglandWales 2024-06-01 2025-08-31 04439629 2023-05-31 04439629 2024-05-31 04439629 2023-06-01 2024-05-31 04439629 frs-core:CurrentFinancialInstruments 2024-05-31 04439629 frs-core:ShareCapital 2024-05-31 04439629 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 04439629
Christians Fine Footwear Limited
Unaudited Financial Statements
For the Period 1 June 2024 to 31 August 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Christians Fine Footwear Limited
Contents
Contents

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

Page 1
Christians Fine Footwear Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 04439629

| 31 August 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | - |  | 4,926
|  |  | - |  | 4,926
CURRENT ASSETS
Stocks | 6 | - |  | 237,085 |
Debtors | 7 | - |  | 729 |
Cash at bank and in hand |  | 64,352 |  | 9,672 |
|  | 64,352 |  | 247,486 |
Creditors: Amounts Falling Due Within One Year | 8 | (46,600 ) |  | (136,938 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 17,752 |  | 110,548
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 17,752 |  | 115,474
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (891 )
NET ASSETS |  |  | 17,752 |  | 114,583
CAPITAL AND RESERVES
Called up share capital | 9 |  | 300 |  | 300
Profit and Loss Account |  |  | 17,452 |  | 114,283
SHAREHOLDERS' FUNDS |  |  | 17,752 |  | 114,583

Page 1
Page 2
Christians Fine Footwear Limited
Balance Sheet (continued)
As At 31 August 2025
For the period ending 31 August 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

D A Wheway Director | J D Wheway Director
2nd September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Christians Fine Footwear Limited
Notes to the Financial Statements
For the Period 1 June 2024 to 31 August 2025
Notes to the Financial Statements
1. General Information
Christians Fine Footwear Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04439629 . The registered office is 5-9 Abbey Street, Market Harborough, Leicestershire, LE16 9AA.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is classified as an asset on the balance sheet and has been fully amortised on a straight line basis over it's useful life.
2.4. 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:

Fixtures & Fittings | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 in respect of all timing differences that have originated but not reversed at 31 August 2025.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 6 (2024: 6)
6 6
Page 3
Page 4
Christians Fine Footwear Limited
Notes to the Financial Statements (continued)
For the Period 1 June 2024 to 31 August 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 June 2024 | 80,000
Disposals | (80,000 )
As at 31 August 2025 | -
Amortisation
As at 1 June 2024 | 80,000
Disposals | (80,000 )
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | -
As at 1 June 2024 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 June 2024 | 54,103
Additions | 967
Disposals | (55,070 )
As at 31 August 2025 | -
Depreciation
As at 1 June 2024 | 49,177
Provided during the period | 1,468
Disposals | (50,645 )
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | -
As at 1 June 2024 | 4,926

6. Stocks

| 31 August 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 237,085

7. Debtors

| 31 August 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 729

Page 4
Page 5
Christians Fine Footwear Limited
Notes to the Financial Statements (continued)
For the Period 1 June 2024 to 31 August 2025
8. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 33,683 |  | 123,811
Taxation and social security | 12,917 |  | 13,127
| 46,600 |  | 136,938

9. Share Capital

| 31 August 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

Page 5