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 02606915 Mr Graham Nockels Kramer Westfield Holdings Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02606915 2024-03-31 02606915 2025-03-31 02606915 2024-04-01 2025-03-31 02606915 frs-core:CurrentFinancialInstruments 2025-03-31 02606915 frs-core:ComputerEquipment 2025-03-31 02606915 frs-core:ComputerEquipment 2024-04-01 2025-03-31 02606915 frs-core:ComputerEquipment 2024-03-31 02606915 frs-core:CapitalRedemptionReserve 2025-03-31 02606915 frs-core:ShareCapital 2025-03-31 02606915 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 02606915 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02606915 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 02606915 frs-bus:SmallEntities 2024-04-01 2025-03-31 02606915 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 02606915 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02606915 1 2024-04-01 2025-03-31 02606915 frs-bus:Director1 2024-04-01 2025-03-31 02606915 frs-countries:EnglandWales 2024-04-01 2025-03-31 02606915 2023-03-31 02606915 2024-03-31 02606915 2023-04-01 2024-03-31 02606915 frs-core:CurrentFinancialInstruments 2024-03-31 02606915 frs-core:CapitalRedemptionReserve 2024-03-31 02606915 frs-core:ShareCapital 2024-03-31 02606915 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 02606915
Child Salmon Associates Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Child Salmon Associates Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of Child Salmon Associates Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Child Salmon Associates Limited and state those matters that we have agreed to state to the director of Child Salmon Associates Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Child Salmon Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Child Salmon Associates Limited . You consider that Child Salmon Associates Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Child Salmon Associates Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
27/10/2025
Tailored Accountancy Ltd
Chartered Management Accountants
23 High Street
Bagshot
Surrey
GU19 5AF
Page 1
Page 2
Balance Sheet
Registered number: 02606915
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 41
- 41
CURRENT ASSETS
Cash at bank and in hand 89,300 149,900
89,300 149,900
Creditors: Amounts Falling Due Within One Year 5 (1,300 ) (21,478 )
NET CURRENT ASSETS (LIABILITIES) 88,000 128,422
TOTAL ASSETS LESS CURRENT LIABILITIES 88,000 128,463
NET ASSETS 88,000 128,463
CAPITAL AND RESERVES
Called up share capital 6 83 83
Capital redemption reserve 12 12
Profit and Loss Account 87,905 128,368
SHAREHOLDERS' FUNDS 88,000 128,463
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 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
Mr Graham Nockels
Director
27/10/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Child Salmon Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02606915 . The registered office is 4 Beacon Close, Wrecclesham, Farnham, Surrey, GU10 4PA.
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.
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:
Computer Equipment 25% Straight Line Basis
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 667
As at 31 March 2025 667
Depreciation
As at 1 April 2024 626
Provided during the period 41
As at 31 March 2025 667
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 41
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) 297
Corporation tax 135 13,553
Other taxes and social security - 138
VAT - 5,506
Net wages - 1,000
Accruals and deferred income 930 750
Amounts owed to parent undertaking 236 234
1,300 21,478
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 83 83
7. Ultimate Controlling Party
The company's ultimate controlling party is Kramer Westfield Holdings Ltd by virtue of his ownership of 100% of the issued share capital in the company.
Page 4