Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 December 2024 31 December 2024 05338642 Mr C Magill Mrs T Magill Mr M Burke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05338642 2024-03-31 05338642 2024-12-31 05338642 2024-04-01 2024-12-31 05338642 frs-core:CurrentFinancialInstruments 2024-12-31 05338642 frs-core:ComputerEquipment 2024-12-31 05338642 frs-core:ComputerEquipment 2024-04-01 2024-12-31 05338642 frs-core:ComputerEquipment 2024-03-31 05338642 frs-core:FurnitureFittings 2024-12-31 05338642 frs-core:FurnitureFittings 2024-04-01 2024-12-31 05338642 frs-core:FurnitureFittings 2024-03-31 05338642 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 05338642 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2024-12-31 05338642 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 05338642 frs-core:MotorVehicles 2024-12-31 05338642 frs-core:MotorVehicles 2024-04-01 2024-12-31 05338642 frs-core:MotorVehicles 2024-03-31 05338642 frs-core:ShareCapital 2024-12-31 05338642 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05338642 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2024-12-31 05338642 frs-bus:FilletedAccounts 2024-04-01 2024-12-31 05338642 frs-bus:SmallEntities 2024-04-01 2024-12-31 05338642 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2024-12-31 05338642 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2024-12-31 05338642 frs-core:UnlistedNon-exchangeTraded 2024-12-31 05338642 frs-core:UnlistedNon-exchangeTraded 2024-03-31 05338642 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 05338642 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 05338642 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 05338642 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 05338642 frs-bus:Director1 2024-04-01 2024-12-31 05338642 frs-bus:Director1 2024-03-31 05338642 frs-bus:Director1 2024-12-31 05338642 frs-bus:Director2 2024-04-01 2024-12-31 05338642 frs-bus:Director2 2024-03-31 05338642 frs-bus:Director2 2024-12-31 05338642 frs-bus:Director3 2024-04-01 2024-12-31 05338642 frs-countries:EnglandWales 2024-04-01 2024-12-31 05338642 2023-03-31 05338642 2024-03-31 05338642 2023-04-01 2024-03-31 05338642 frs-core:CurrentFinancialInstruments 2024-03-31 05338642 frs-core:ShareCapital 2024-03-31 05338642 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05338642
Christy Media Solutions Limited
Unaudited Financial Statements
For the Period 1 April 2024 to 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05338642
31 December 2024 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 66,228 80,824
Investments 5 1 1
66,229 80,825
CURRENT ASSETS
Debtors 6 840,811 549,102
Cash at bank and in hand 283,048 335,510
1,123,859 884,612
Creditors: Amounts Falling Due Within One Year 7 (413,024 ) (190,736 )
NET CURRENT ASSETS (LIABILITIES) 710,835 693,876
TOTAL ASSETS LESS CURRENT LIABILITIES 777,064 774,701
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,090 ) (17,739 )
NET ASSETS 762,974 756,962
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 761,974 755,962
SHAREHOLDERS' FUNDS 762,974 756,962
Page 1
Page 2
For the period 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 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 C Magill
Director
Mrs T Magill
Director
30/09/2025
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
Christy Media Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05338642 . The registered office is 4 St. Pauls Court, Stony Stratford, Milton Keynes, MK11 1LJ.
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.
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:
Leasehold 33% Straight Line
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 33% 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 period, 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.
Page 3
Page 4
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.
2.7. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost. 
3. Average Number of Employees
Average number of employees, including directors, during the period was: 16 (2024: 16)
16 16
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 29,978 81,500 28,309 33,171 172,958
As at 31 December 2024 29,978 81,500 28,309 33,171 172,958
Depreciation
As at 1 April 2024 27,978 8,669 25,818 29,669 92,134
Provided during the period 540 10,924 402 2,730 14,596
As at 31 December 2024 28,518 19,593 26,220 32,399 106,730
Net Book Value
As at 31 December 2024 1,460 61,907 2,089 772 66,228
As at 1 April 2024 2,000 72,831 2,491 3,502 80,824
5. Investments
Unlisted
£
Cost
As at 1 April 2024 1
As at 31 December 2024 1
Provision
As at 1 April 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 1
As at 1 April 2024 1
Page 4
Page 5
6. Debtors
31 December 2024 31 March 2024
£ £
Due within one year
Trade debtors 478,168 252,465
Other debtors 362,643 296,637
840,811 549,102
7. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 March 2024
£ £
Trade creditors 100,241 59,805
Other creditors 105,406 44,881
Taxation and social security 207,377 86,050
413,024 190,736
8. Share Capital
31 December 2024 31 March 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Christian Magill (3,107 ) 43,753 (40,646 ) - -
Mrs Tilly Magill - 24 (112 ) - (88 )
Mrs Deborah Cross 990 2,112 (3,102) - -
The above loan is unsecured, interest free and repayable on demand.
Page 5