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 12511392 Mr Gerald Davies Mrs Stacey Suter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12511392 2024-03-31 12511392 2025-03-31 12511392 2024-04-01 2025-03-31 12511392 frs-core:NetGoodwill 2025-03-31 12511392 frs-core:NetGoodwill 2024-04-01 2025-03-31 12511392 frs-core:NetGoodwill 2024-03-31 12511392 frs-core:PlantMachinery 2025-03-31 12511392 frs-core:PlantMachinery 2024-04-01 2025-03-31 12511392 frs-core:PlantMachinery 2024-03-31 12511392 frs-core:ShareCapital 2025-03-31 12511392 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12511392 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12511392 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12511392 frs-bus:SmallEntities 2024-04-01 2025-03-31 12511392 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12511392 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12511392 frs-bus:Director1 2024-04-01 2025-03-31 12511392 frs-bus:Director1 2024-03-31 12511392 frs-bus:Director1 2025-03-31 12511392 frs-bus:Director2 2024-04-01 2025-03-31 12511392 frs-countries:EnglandWales 2024-04-01 2025-03-31 12511392 2023-03-31 12511392 2024-03-31 12511392 2023-04-01 2024-03-31 12511392 frs-core:ShareCapital 2024-03-31 12511392 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12511392
Cardiff Pat Test Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Cardiff Pat Test Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Cardiff Pat Test Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 12511392

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,000 |  | 6,000
Tangible Assets | 5 |  | 184 |  | 367
|  |  | 4,184 |  | 6,367
CURRENT ASSETS
Debtors |  | 9,780 |  | 22,543 |
Cash at bank and in hand |  | 15,041 |  | 12,995 |
|  | 24,821 |  | 35,538 |
Creditors: Amounts Falling Due Within One Year |  | (28,837 ) |  | (40,921 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,016 ) |  | (5,383 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 168 |  | 984
NET ASSETS |  |  | 168 |  | 984
CAPITAL AND RESERVES
Called up share capital | 6 |  | 107 |  | 107
Profit and Loss Account |  |  | 61 |  | 877
SHAREHOLDERS' FUNDS |  |  | 168 |  | 984

Page 1
Page 2
Cardiff Pat Test Ltd
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 Gerald Davies Director | Mrs Stacey Suter Director
22/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cardiff Pat Test Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Cardiff Pat Test Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12511392 . The registered office is 32 Heol Cwm Ifor, Caerphilly, CF83 2EU.
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 the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:

Plant & Machinery | 25% Reducing Balance

2.5. Taxation
Income tax expense represents the sum of the tax currently payable 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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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: 5 (2024: 5)
5 5
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Page 4
Cardiff Pat Test Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 10,000
As at 31 March 2025 | 10,000
Amortisation
As at 1 April 2024 | 4,000
Provided during the period | 2,000
As at 31 March 2025 | 6,000
Net Book Value
As at 31 March 2025 | 4,000
As at 1 April 2024 | 6,000

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 733
As at 31 March 2025 | 733
Depreciation
As at 1 April 2024 | 366
Provided during the period | 183
As at 31 March 2025 | 549
Net Book Value
As at 31 March 2025 | 184
As at 1 April 2024 | 367

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 107 |  | 107

7. 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 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Gerald Davies | - | 807 | - | - | 807

The director owed £807 to the company which will be fully repaid by 31st December 2025.
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