Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 01550325 Mrs Julia Reynolds Ms Jill Miller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01550325 2024-04-30 01550325 2025-04-30 01550325 2024-05-01 2025-04-30 01550325 frs-core:CurrentFinancialInstruments 2025-04-30 01550325 frs-core:Non-currentFinancialInstruments 2025-04-30 01550325 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-30 01550325 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-30 01550325 frs-core:OtherResidualIntangibleAssets 2025-04-30 01550325 frs-core:OtherResidualIntangibleAssets 2024-04-30 01550325 frs-core:ShareCapital 2025-04-30 01550325 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 01550325 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 01550325 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 01550325 frs-bus:SmallEntities 2024-05-01 2025-04-30 01550325 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 01550325 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 01550325 frs-bus:Director1 2024-05-01 2025-04-30 01550325 frs-bus:Director2 2024-05-01 2025-04-30 01550325 frs-countries:EnglandWales 2024-05-01 2025-04-30 01550325 2023-04-30 01550325 2024-04-30 01550325 2023-05-01 2024-04-30 01550325 frs-core:CurrentFinancialInstruments 2024-04-30 01550325 frs-core:Non-currentFinancialInstruments 2024-04-30 01550325 frs-core:ShareCapital 2024-04-30 01550325 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 01550325
Cityprofit Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Martin Nye Limited
Chartered Certified Accountants
186 High Street
Winslow
Buckinghamshire
MK18 3DQ
Cityprofit Limited
Contents
Contents

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

Page 1
Cityprofit Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 01550325

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 25,000 |  | 25,000
Tangible Assets | 5 |  | 193,333 |  | 193,333
|  |  | 218,333 |  | 218,333
CURRENT ASSETS
Debtors | 6 | - |  | 803 |
Cash at bank and in hand |  | 5,386 |  | 8,010 |
|  | 5,386 |  | 8,813 |
Creditors: Amounts Falling Due Within One Year | 7 | (76,866 ) |  | (85,334 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (71,480 ) |  | (76,521 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 146,853 |  | 141,812
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (70,769 ) |  | (70,539 )
NET ASSETS |  |  | 76,084 |  | 71,273
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 75,984 |  | 71,173
SHAREHOLDERS' FUNDS |  |  | 76,084 |  | 71,273

Page 1
Page 2
Cityprofit Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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

Mrs Julia Reynolds Director
3rd October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Cityprofit Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Cityprofit Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01550325 . The registered office is 186 High Street, Winslow, Buckinghamshire, MK18 3DQ. The presentation currency is £ Sterling rounded to the nearest £1.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets, 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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.3. 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 or deferred 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 and deferred 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: 3 (2024: 3)
3 3
4. Intangible Assets

| Other
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 25,000
As at 30 April 2025 | 25,000
Net Book Value
As at 30 April 2025 | 25,000
As at 1 May 2024 | 25,000

Page 3
Page 4
Cityprofit Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
Intangible assets are in respect of a covenant on land, the original cost of the asset is not known, the asset was valued as at 30th May 2023 by Fisher German LLP Chartered Surveyors. The asset has been included in the financial statements as an intangible asset, the directors consider the inclusion of this asset as necessary to give a true and fair view.
5. Tangible Assets

| Investment Properties
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 193,333
As at 30 April 2025 | 193,333
Net Book Value
As at 30 April 2025 | 193,333
As at 1 May 2024 | 193,333

Investment properties with a historical cost of £205,451 were valued as at 30th May 2023 by three independent estate agents with the average being taken as the Fair value.
Cost or valuation as at 30 April 2025 represented by:

| Investment Properties
--- | ---
| £
At valuation | 193,333
| 193,333

If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:

| Investment Properties
--- | ---
| £
Cost | 205,451
Accumulated depreciation and impairment | 975
Carrying amount | 204,476

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 803

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,918 |  | 1,821
Directors' loan accounts | 74,948 |  | 83,513
| 76,866 |  | 85,334

Page 4
Page 5
Cityprofit Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 70,769 |  | 70,539

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Reserves
Retained profit includes the revaluation of investment properties to their fair value. An adjustment was made to the historical cost of the investment properties to reduce their value by £12,118.
Retained profit includes £25,000 in respect of the revaluation of intangible assets to the fair value, this revaluation is non-distributable as it is unrealised.
Page 5