Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13323217 Niam Patel Alpa Patel Mahesh Patel Mahesh Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13323217 2023-12-31 13323217 2024-12-31 13323217 2024-01-01 2024-12-31 13323217 frs-core:CurrentFinancialInstruments 2024-12-31 13323217 frs-core:ComputerEquipment 2024-12-31 13323217 frs-core:ComputerEquipment 2024-01-01 2024-12-31 13323217 frs-core:ComputerEquipment 2023-12-31 13323217 frs-core:ShareCapital 2024-12-31 13323217 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13323217 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13323217 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13323217 frs-bus:SmallEntities 2024-01-01 2024-12-31 13323217 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 13323217 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13323217 frs-bus:Director1 2024-01-01 2024-12-31 13323217 frs-bus:Director2 2024-01-01 2024-12-31 13323217 frs-bus:Director3 2024-01-01 2024-12-31 13323217 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 13323217 frs-countries:EnglandWales 2024-01-01 2024-12-31 13323217 2022-12-31 13323217 2023-12-31 13323217 2023-01-01 2023-12-31 13323217 frs-core:CurrentFinancialInstruments 2023-12-31 13323217 frs-core:ShareCapital 2023-12-31 13323217 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 13323217
CARD CULTURE LTD
Unaudited Financial Statements
For The Year Ended 31 December 2024
Fusion Accountants Ltd
ICAEW, ATT
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Niam Patel
Alpa Patel
Mahesh Patel
Secretary Mahesh Patel
Company Number 13323217
Registered Office Profile West Suite 2
First Floor, 950 Great West Road
Brentford
TW8 9ES
Accountants Fusion Accountants Ltd
Suite 2, First Floor Profile West
950 Great West Road
Brentford
TW8 9ES
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Page 2
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of CARD CULTURE LTD for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of CARD CULTURE LTD for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of CARD CULTURE LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of CARD CULTURE LTD and state those matters that we have agreed to state to the directors of CARD CULTURE LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CARD CULTURE LTD and its directors, as a body, for our work or for this report.
It is your duty to ensure that CARD CULTURE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CARD CULTURE LTD . You consider that CARD CULTURE LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of CARD CULTURE LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
25/09/2025
Fusion Accountants Ltd
Suite 2, First Floor Profile West
950 Great West Road
Brentford
TW8 9ES
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Balance Sheet
Registered number: 13323217
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,502 2,172
5,502 2,172
CURRENT ASSETS
Stocks 5 22,400 36,170
Debtors 6 118,789 32,225
Cash at bank and in hand 235,290 111,459
376,479 179,854
Creditors: Amounts Falling Due Within One Year 7 (165,708 ) (86,602 )
NET CURRENT ASSETS (LIABILITIES) 210,771 93,252
TOTAL ASSETS LESS CURRENT LIABILITIES 216,273 95,424
NET ASSETS 216,273 95,424
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 216,173 95,324
SHAREHOLDERS' FUNDS 216,273 95,424
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 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.
The financial statements were approved by the board of directors on 25 September 2025 and were signed on its behalf by:
Niam Patel
Director
25/09/2025
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
CARD CULTURE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13323217 . The registered office is Profile West Suite 2, First Floor, 950 Great West Road, Brentford, TW8 9ES.
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.
Presentation currency
Monetary figures for this client's accounts will be reported in United Kingdom, Pounds sterling £.
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.
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 depreciated on straight line method over 3 years.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the 2024 was: 1 (2023: 3)
1 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 4,140
Additions 5,478
As at 31 December 2024 9,618
Depreciation
As at 1 January 2024 1,968
Provided during the period 2,148
As at 31 December 2024 4,116
Net Book Value
As at 31 December 2024 5,502
As at 1 January 2024 2,172
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5. Stocks
2024 2023
£ £
Stock 22,400 36,170
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 32,733 2,020
Other debtors 86,056 30,205
118,789 32,225
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 16,716 65
Other creditors 98,215 77,221
Taxation and social security 50,777 9,316
165,708 86,602
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
100 Ordinary shares of £1 each
9. Related Party Transactions
Included in the other creditors is the amount of GBP 51,051 (2023: GBP 51,051) owed to a related party. This amount is interest free and repayable on demand.
Included in the other creditors is the amount of GBP 47,165.62 (2023: GBP 12,660) owed to the director.
10. VAT
Included in debtors is a VAT refund of £65642 due from HMRC. This amount is currently subject to an HMRC inquiry. The directors expect the refund to be received in due course and therefore have continued to recognise it as a receivable.
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