Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 05867388 Mr J Anwar Mr J Anwar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05867388 2024-01-31 05867388 2025-01-31 05867388 2024-02-01 2025-01-31 05867388 frs-core:CurrentFinancialInstruments 2025-01-31 05867388 frs-core:Non-currentFinancialInstruments 2025-01-31 05867388 frs-core:FurnitureFittings 2025-01-31 05867388 frs-core:FurnitureFittings 2024-02-01 2025-01-31 05867388 frs-core:FurnitureFittings 2024-01-31 05867388 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 05867388 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 05867388 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 05867388 frs-core:ShareCapital 2025-01-31 05867388 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 05867388 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 05867388 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 05867388 frs-bus:SmallEntities 2024-02-01 2025-01-31 05867388 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 05867388 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 05867388 frs-bus:Director1 2024-02-01 2025-01-31 05867388 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 05867388 frs-countries:EnglandWales 2024-02-01 2025-01-31 05867388 2023-01-31 05867388 2024-01-31 05867388 2023-02-01 2024-01-31 05867388 frs-core:CurrentFinancialInstruments 2024-01-31 05867388 frs-core:Non-currentFinancialInstruments 2024-01-31 05867388 frs-core:ShareCapital 2024-01-31 05867388 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 05867388
C&T UK Ltd
Financial Statements
For The Year Ended 31 January 2025
Affinity Associates (AU) Limited
Suite A, First Floor, Building 1
Eurogate Business Park, Trinity Road
Ashford
Kent
TN24 8XW
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 05867388
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,458 58,933
49,458 58,933
CURRENT ASSETS
Debtors 5 607,500 617,300
Cash at bank and in hand 334,254 383,054
941,754 1,000,354
Creditors: Amounts Falling Due Within One Year 6 (917,526 ) (929,159 )
NET CURRENT ASSETS (LIABILITIES) 24,228 71,195
TOTAL ASSETS LESS CURRENT LIABILITIES 73,686 130,128
Creditors: Amounts Falling Due After More Than One Year 7 (3,333 ) (13,333 )
NET ASSETS 70,353 116,795
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 70,351 116,793
SHAREHOLDERS' FUNDS 70,353 116,795
Page 1
Page 2
For the year ending 31 January 2025 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 Income Statement.
On behalf of the board
Mr J Anwar
Director
10 September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C&T UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05867388 . The registered office is Nightingale House, 1-3 Brighton Road, Crawley, West Sussex, RH10 6AE.
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.
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 Straight-line basis over 10 year
Fixtures & Fittings 25% - Straight line method
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 4)
6 4
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Page 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2024 79,092 62,471 141,563
As at 31 January 2025 79,092 62,471 141,563
Depreciation
As at 1 February 2024 23,728 58,902 82,630
Provided during the period 7,909 1,566 9,475
As at 31 January 2025 31,637 60,468 92,105
Net Book Value
As at 31 January 2025 47,455 2,003 49,458
As at 1 February 2024 55,364 3,569 58,933
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 607,500 617,300
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 112,705 105,121
Bank loans and overdrafts 10,000 10,000
Pension control account 282 149
Amounts owed to participating interests 318,018 318,018
Other creditors 458,839 466,854
Taxation and social security 17,682 29,017
917,526 929,159
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,333 13,333
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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