Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 31 August 2025 31 August 2025 11835098 Mrs Caroline Brunt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11835098 2024-02-29 11835098 2025-08-31 11835098 2024-03-01 2025-08-31 11835098 frs-core:CurrentFinancialInstruments 2025-08-31 11835098 frs-core:BetweenOneFiveYears 2025-08-31 11835098 frs-core:ComputerEquipment 2025-08-31 11835098 frs-core:ComputerEquipment 2024-03-01 2025-08-31 11835098 frs-core:ComputerEquipment 2024-02-29 11835098 frs-core:FurnitureFittings 2025-08-31 11835098 frs-core:FurnitureFittings 2024-03-01 2025-08-31 11835098 frs-core:FurnitureFittings 2024-02-29 11835098 frs-core:WithinOneYear 2025-08-31 11835098 frs-core:ShareCapital 2025-08-31 11835098 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 11835098 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-08-31 11835098 frs-bus:FilletedAccounts 2024-03-01 2025-08-31 11835098 frs-bus:SmallEntities 2024-03-01 2025-08-31 11835098 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-08-31 11835098 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-08-31 11835098 frs-bus:Director1 2024-03-01 2025-08-31 11835098 frs-countries:EnglandWales 2024-03-01 2025-08-31 11835098 2023-02-28 11835098 2024-02-29 11835098 2023-03-01 2024-02-29 11835098 frs-core:CurrentFinancialInstruments 2024-02-29 11835098 frs-core:BetweenOneFiveYears 2024-02-29 11835098 frs-core:WithinOneYear 2024-02-29 11835098 frs-core:ShareCapital 2024-02-29 11835098 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 11835098
3C Financial Services Limited
Unaudited Financial Statements
For the Period 1 March 2024 to 31 August 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 11835098
31 August 2025 29 February 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,660 2,434
3,660 2,434
CURRENT ASSETS
Debtors 5 2,085 407
Cash at bank and in hand 16,501 41,535
18,586 41,942
Creditors: Amounts Falling Due Within One Year 6 (20,549 ) (34,146 )
NET CURRENT ASSETS (LIABILITIES) (1,963 ) 7,796
TOTAL ASSETS LESS CURRENT LIABILITIES 1,697 10,230
PROVISIONS FOR LIABILITIES
Deferred Taxation (695 ) (608 )
NET ASSETS 1,002 9,622
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 902 9,522
SHAREHOLDERS' FUNDS 1,002 9,622
For the period ending 31 August 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 her 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 Caroline Brunt
Director
31 October 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
3C Financial Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11835098 . The registered office is 6 Dartmouth Avenue, Newcastle, ST5 3NX.
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. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised on completion of the contract at which point income is guaranteed.
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:
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 3 Years on cost
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 year 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 asset reflects 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: 6 (2024: 3)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 March 2024 - 7,617 7,617
Additions 704 5,871 6,575
As at 31 August 2025 704 13,488 14,192
Depreciation
As at 1 March 2024 - 5,183 5,183
Provided during the period 211 5,138 5,349
As at 31 August 2025 211 10,321 10,532
Net Book Value
As at 31 August 2025 493 3,167 3,660
As at 1 March 2024 - 2,434 2,434
5. Debtors
31 August 2025 29 February 2024
£ £
Due within one year
Prepayments and accrued income 1,255 405
Other taxes and social security 830 2
2,085 407
6. Creditors: Amounts Falling Due Within One Year
31 August 2025 29 February 2024
£ £
Trade creditors 253 -
Corporation tax 5,909 4,112
Other creditors 9,104 7,599
Accruals and deferred income 5,019 6,721
Director's loan account 264 15,714
20,549 34,146
8. Share Capital
31 August 2025 29 February 2024
£ £
Allotted, Called up and fully paid 100 100
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Page 4
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 August 2025 29 February 2024
£ £
Not later than one year 4,622 -
Later than one year and not later than five years 8,860 -
13,482 -
10. Directors Advances, Credits and Guarantees
Total dividends paid to director during the period were £34,500 (2024: £5,822).
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