Acorah Software Products - Accounts Production 16.5.460 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 05676304 Dr Alan Doncaster the director false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05676304 2024-04-30 05676304 2025-04-30 05676304 2024-05-01 2025-04-30 05676304 frs-core:CurrentFinancialInstruments 2025-04-30 05676304 frs-core:ShareCapital 2025-04-30 05676304 frs-core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 05676304 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 05676304 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05676304 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 05676304 frs-bus:SmallEntities 2024-05-01 2025-04-30 05676304 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05676304 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05676304 1 2024-05-01 2025-04-30 05676304 frs-bus:Director1 2024-05-01 2025-04-30 05676304 frs-countries:EnglandWales 2024-05-01 2025-04-30 05676304 2023-04-30 05676304 2024-04-30 05676304 2023-05-01 2024-04-30 05676304 frs-core:CurrentFinancialInstruments 2024-04-30 05676304 frs-core:ShareCapital 2023-04-30 05676304 frs-core:ShareCapital 2024-04-30 05676304 frs-core:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 05676304 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-04-30 05676304 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 05676304
Clairair Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Denmark Forrester Limited
Chartered Accountant and Registered Auditor
Office 12 Bentalls Centre
Colchester Road
Maldon
Essex
CM9 4GD
Clairair Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—5

Page 1
Clairair Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 05676304

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 50,221 |  | 44,801 |
Debtors | 5 | 13,806 |  | 17,104 |
Cash at bank and in hand |  | 5,279 |  | 18,855 |
|  | 69,306 |  | 80,760 |
Creditors: Amounts Falling Due Within One Year | 6 | (90,491 ) |  | (70,102 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (21,185 ) |  | 10,658
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (21,185 ) |  | 10,658
NET (LIABILITIES)/ASSETS |  |  | (21,185 ) |  | 10,658
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (21,285 ) |  | 10,558
SHAREHOLDERS' FUNDS |  |  | (21,185) |  | 10,658

Page 1
Page 2
Clairair 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 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 Profit and Loss Account.
On behalf of the board

Dr Alan Doncaster Director
22nd October 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Clairair Limited
Statement of Changes in Equity
For The Year Ended 30 April 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 May 2023 | 100 | 34,400 | 34,500
Loss for the year and total comprehensive income | - | (1,708 ) | (1,708)
Dividends paid | - | (22,134) | (22,134)
As at 30 April 2024 and 1 May 2024 | 100 | 10,558 | 10,658
Loss for the year and total comprehensive income | - | (31,843 ) | (31,843)
As at 30 April 2025 | 100 | (21,285 ) | (21,185)

Page 3
Page 4
Clairair Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Clairair Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05676304 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
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. Going Concern Disclosure
At the balance sheet date, the company's liabilities exceeded its' assets by a significant amount. The ability of the company to contibue as a going concern is dependent of the financial support of the director, who provides credit facilities on an interest free and informal basis.
The director has confirmed that he will not withdraw his support for a period not less than 12 months from the date of his report, and as a result the financial statements are prepared on a going concern basis.
2.3. 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.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
Page 4
Page 5
Clairair Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 33,821 |  | 19,421
Finished goods | 16,400 |  | 25,380
| 50,221 |  | 44,801

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,895 |  | 14,245
Prepayments and accrued income | 638 |  | 563
Corporation tax recoverable assets | 2,656 |  | -
VAT | 1,617 |  | 2,296
| 13,806 |  | 17,104

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,745 |  | 9,557
Other taxes and social security | 592 |  | 898
Other creditors | 275 |  | 371
Accruals and deferred income | 1,496 |  | 1,459
Director's loan account | 83,383 |  | 57,817
| 90,491 |  | 70,102

7. Share Capital

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

8. Controlling Party
The company's controlling party is the director by virtue of his ownership of 51% of the issued share capital in the company.
Page 5