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 06551198 Mr Marc Patrick Mrs Cherise Patrick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06551198 2024-01-31 06551198 2025-01-31 06551198 2024-02-01 2025-01-31 06551198 frs-core:CurrentFinancialInstruments 2025-01-31 06551198 frs-core:Non-currentFinancialInstruments 2025-01-31 06551198 frs-core:ComputerEquipment 2025-01-31 06551198 frs-core:ComputerEquipment 2024-02-01 2025-01-31 06551198 frs-core:ComputerEquipment 2024-01-31 06551198 frs-core:FurnitureFittings 2025-01-31 06551198 frs-core:FurnitureFittings 2024-02-01 2025-01-31 06551198 frs-core:FurnitureFittings 2024-01-31 06551198 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 06551198 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 06551198 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 06551198 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 06551198 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 06551198 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 06551198 frs-core:MotorVehicles 2025-01-31 06551198 frs-core:MotorVehicles 2024-02-01 2025-01-31 06551198 frs-core:MotorVehicles 2024-01-31 06551198 frs-core:PlantMachinery 2025-01-31 06551198 frs-core:PlantMachinery 2024-02-01 2025-01-31 06551198 frs-core:PlantMachinery 2024-01-31 06551198 frs-core:ShareCapital 2025-01-31 06551198 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06551198 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06551198 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 06551198 frs-bus:SmallEntities 2024-02-01 2025-01-31 06551198 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06551198 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06551198 frs-bus:Director1 2024-02-01 2025-01-31 06551198 frs-bus:Director2 2024-02-01 2025-01-31 06551198 frs-countries:EnglandWales 2024-02-01 2025-01-31 06551198 2023-01-31 06551198 2024-01-31 06551198 2023-02-01 2024-01-31 06551198 frs-core:CurrentFinancialInstruments 2024-01-31 06551198 frs-core:Non-currentFinancialInstruments 2024-01-31 06551198 frs-core:ShareCapital 2024-01-31 06551198 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 06551198
Calm Management Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Gulamabbas & Co Accountants
Calm Management Limited
Contents
Contents

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

Page 1
Calm Management Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 06551198

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 86,320 |  | 115,154
|  |  | 86,320 |  | 115,154
CURRENT ASSETS
Debtors | 5 | 94,353 |  | 74,228 |
Cash at bank and in hand |  | 56,661 |  | 103,520 |
|  | 151,014 |  | 177,748 |
Creditors: Amounts Falling Due Within One Year | 6 | (189,714 ) |  | (184,385 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (38,700 ) |  | (6,637 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 47,620 |  | 108,517
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (6,666 ) |  | (26,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,626 ) |  | (15,194 )
NET ASSETS |  |  | 31,328 |  | 66,656
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 31,326 |  | 66,654
SHAREHOLDERS' FUNDS |  |  | 31,328 |  | 66,656

Page 1
Page 2
Calm Management Limited
Balance Sheet (continued)
As At 31 January 2025
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 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 13 October 2025 and were signed on its behalf by:

Mr Marc Patrick Director
13/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Calm Management Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Calm Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06551198 . The registered office is Unit 7, Vulcan House, Restmor Way, Wallington, Surrey, SM6 7AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover represents amounts receivable for rent, net of VAT.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold | Over 10 years
Leasehold | Over 10 years or nil for improvements in progress
Plant & Machinery | Over 10 years
Motor Vehicles | Over 5 years
Fixtures & Fittings | Over 10 years or nil for assets not ready for use
Computer Equipment | Over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.4. Leasing and Hire Purchase Contracts
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
2.5. Financial Instruments
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
...CONTINUED
Page 3
Page 4
Calm Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.5. Financial Instruments - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.6. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.
2.7. Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
2.8. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost
As at 1 February 2024 | 188,413 | 198,324 | 89,833 | 80,195
Additions | - | 11,706 | - | -
As at 31 January 2025 | 188,413 | 210,030 | 89,833 | 80,195
Depreciation
As at 1 February 2024 | 188,413 | 143,944 | 75,227 | 44,705
Provided during the period | - | 16,762 | 2,606 | 16,039
As at 31 January 2025 | 188,413 | 160,706 | 77,833 | 60,744

...CONTINUED
Page 4
Page 5
Calm Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025 | - | 49,324 | 12,000 | 19,451
As at 1 February 2024 | - | 54,380 | 14,606 | 35,490

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2024 | 63,758 | 13,752 | 634,275
Additions | - | - | 11,706
As at 31 January 2025 | 63,758 | 13,752 | 645,981
Depreciation
As at 1 February 2024 | 57,016 | 9,816 | 519,121
Provided during the period | 2,843 | 2,290 | 40,540
As at 31 January 2025 | 59,859 | 12,106 | 559,661
Net Book Value
As at 31 January 2025 | 3,899 | 1,646 | 86,320
As at 1 February 2024 | 6,742 | 3,936 | 115,154

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 20,470 |  | 18,256
Other debtors | 73,883 |  | 55,972
| 94,353 |  | 74,228

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 74,478 |  | 54,639
Bank loans and overdrafts | 20,000 |  | 20,000
Other creditors | 78,781 |  | 68,884
Taxation and social security | 16,455 |  | 40,862
| 189,714 |  | 184,385

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 6,666 |  | 26,667

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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