Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07435846 Mr Mark Hughes Mrs Teodora Harris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07435846 2024-03-31 07435846 2025-03-31 07435846 2024-04-01 2025-03-31 07435846 frs-core:CurrentFinancialInstruments 2025-03-31 07435846 frs-core:Non-currentFinancialInstruments 2025-03-31 07435846 frs-core:BetweenOneFiveYears 2025-03-31 07435846 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07435846 frs-core:MotorVehicles 2024-04-01 2025-03-31 07435846 frs-core:PlantMachinery 2025-03-31 07435846 frs-core:PlantMachinery 2024-04-01 2025-03-31 07435846 frs-core:PlantMachinery 2024-03-31 07435846 frs-core:WithinOneYear 2025-03-31 07435846 frs-core:ShareCapital 2025-03-31 07435846 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07435846 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07435846 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07435846 frs-bus:SmallEntities 2024-04-01 2025-03-31 07435846 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07435846 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07435846 frs-bus:Director1 2024-04-01 2025-03-31 07435846 frs-bus:Director2 2024-04-01 2025-03-31 07435846 frs-countries:EnglandWales 2024-04-01 2025-03-31 07435846 2023-03-31 07435846 2024-03-31 07435846 2023-04-01 2024-03-31 07435846 frs-core:CurrentFinancialInstruments 2024-03-31 07435846 frs-core:Non-currentFinancialInstruments 2024-03-31 07435846 frs-core:BetweenOneFiveYears 2024-03-31 07435846 frs-core:WithinOneYear 2024-03-31 07435846 frs-core:ShareCapital 2024-03-31 07435846 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07435846
Courtney Lang Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Steven Burton & Co Limited
Chartered Certified Accountants
Courtney Lang Limited
Contents
Contents

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

Page 1
Courtney Lang Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 07435846

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 87,186 |  | 123,035
|  |  | 87,186 |  | 123,035
CURRENT ASSETS
Debtors | 5 | 199,327 |  | 235,308 |
Cash at bank and in hand |  | - |  | 109,463 |
|  | 199,327 |  | 344,771 |
Creditors: Amounts Falling Due Within One Year | 6 | (164,032 ) |  | (128,354 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 35,295 |  | 216,417
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 122,481 |  | 339,452
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (47,936 ) |  | (93,569 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (21,147 ) |  | (29,967 )
NET ASSETS |  |  | 53,398 |  | 215,916
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Profit and Loss Account |  |  | 53,198 |  | 215,716
SHAREHOLDERS' FUNDS |  |  | 53,398 |  | 215,916

Page 1
Page 2
Courtney Lang Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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

Mr Mark Hughes Director
01/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Courtney Lang Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Courtney Lang Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07435846 . The registered office is Unit 5 Crittall Place, Crittall Road, Witham, Essex, CM8 3DR.
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. 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:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Computer Equipment | 33.33% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 3
Page 4
Courtney Lang Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. 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: 8 (2024: 8)
8 8
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 April 2024 | 295,978
Additions | 4,529
Disposals | (35,141 )
As at 31 March 2025 | 265,366
Depreciation
As at 1 April 2024 | 172,943
Provided during the period | 30,418
Disposals | (25,181 )
As at 31 March 2025 | 178,180
Net Book Value
As at 31 March 2025 | 87,186
As at 1 April 2024 | 123,035

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 86,445 |  | 53,533
Amounts recoverable on contracts | - |  | 22,712
Other debtors | 112,882 |  | 159,063
| 199,327 |  | 235,308

Page 4
Page 5
Courtney Lang Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 35,540 |  | 39,333
Trade creditors | 90,886 |  | 55,032
Bank loans and overdrafts | 31,002 |  | 10,000
Other creditors | 6,196 |  | 3,180
Taxation and social security | 408 |  | 20,809
| 164,032 |  | 128,354

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 44,874 |  | 80,414
Bank loans | 3,062 |  | 13,155
| 47,936 |  | 93,569

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 35,540 |  | 39,333
Later than one year and not later than five years | 44,874 |  | 80,414
| 80,414 |  | 119,747
| 80,414 |  | 119,747

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 5