Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05812716 Mrs M Peach Mr S Peach Mr S Peach iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05812716 2024-03-31 05812716 2025-03-31 05812716 2024-04-01 2025-03-31 05812716 frs-core:CurrentFinancialInstruments 2025-03-31 05812716 frs-core:Non-currentFinancialInstruments 2025-03-31 05812716 frs-core:FurnitureFittings 2025-03-31 05812716 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05812716 frs-core:FurnitureFittings 2024-03-31 05812716 frs-core:NetGoodwill 2025-03-31 05812716 frs-core:NetGoodwill 2024-04-01 2025-03-31 05812716 frs-core:NetGoodwill 2024-03-31 05812716 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 05812716 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 05812716 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 05812716 frs-core:MotorVehicles 2025-03-31 05812716 frs-core:MotorVehicles 2024-04-01 2025-03-31 05812716 frs-core:MotorVehicles 2024-03-31 05812716 frs-core:ShareCapital 2025-03-31 05812716 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05812716 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05812716 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05812716 frs-bus:SmallEntities 2024-04-01 2025-03-31 05812716 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05812716 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05812716 frs-bus:Director1 2024-04-01 2025-03-31 05812716 frs-bus:Director2 2024-04-01 2025-03-31 05812716 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05812716 frs-countries:EnglandWales 2024-04-01 2025-03-31 05812716 2023-03-31 05812716 2024-03-31 05812716 2023-04-01 2024-03-31 05812716 frs-core:CurrentFinancialInstruments 2024-03-31 05812716 frs-core:Non-currentFinancialInstruments 2024-03-31 05812716 frs-core:ShareCapital 2024-03-31 05812716 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05812716
Caritate Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Charlton Baker
Caritate Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
Caritate Limited
Company Information
For The Year Ended 31 March 2025
Company Information

Directors | Mrs M Peach
| Mr S Peach
Secretary | Mr S Peach
Company Number | 05812716
Registered Office | 6/7 Market Place
| Devizes
| Wiltshire
| SN10 1HT
Accountants | Charlton Baker
| 7-7c Snuff Street
| Devizes
| Wiltshire
| SN10 1DU

Page 1
Page 2
Caritate Limited
Accountants' Report
For The Year Ended 31 March 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Caritate Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Caritate 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 to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Caritate Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Caritate Limited and state those matters that we have agreed to state to the directors of Caritate Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caritate Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Caritate Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Caritate Limited . You consider that Caritate Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Caritate 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 financial statements.

10/11/2025

Charlton Baker
7-7c Snuff Street
Devizes
Wiltshire
SN10 1DU
Page 2
Page 3
Caritate Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05812716

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 11,776
Tangible Assets | 5 |  | 37,302 |  | 39,520
|  |  | 37,302 |  | 51,296
CURRENT ASSETS
Stocks | 6 | 66,302 |  | 46,923 |
Debtors | 7 | 123,295 |  | 132,579 |
Cash at bank and in hand |  | 109,091 |  | 159,980 |
|  | 298,688 |  | 339,482 |
Creditors: Amounts Falling Due Within One Year | 8 | (88,710 ) |  | (110,261 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 209,978 |  | 229,221
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 247,280 |  | 280,517
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (162,496 ) |  | (102,614 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,832 ) |  | (6,063 )
NET ASSETS |  |  | 78,952 |  | 171,840
CAPITAL AND RESERVES
Called up share capital | 10 |  | 6 |  | 6
Profit and Loss Account |  |  | 78,946 |  | 171,834
SHAREHOLDERS' FUNDS |  |  | 78,952 |  | 171,840

Page 3
Page 4
Caritate Limited
Balance Sheet (continued)
As At 31 March 2025
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 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

Mr S Peach Director
10/11/2025

The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Caritate Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Caritate Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05812716 . The registered office is 6/7 Market Place, Devizes, Wiltshire, SN10 1HT.
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.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:

Leasehold | 10% Straight Line
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance

2.5. 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.
2.6. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 5
Page 6
Caritate Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 45 (2024: 41)
45 41
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 180,300
As at 31 March 2025 | 180,300
Amortisation
As at 1 April 2024 | 168,524
Provided during the period | 11,776
As at 31 March 2025 | 180,300
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | 11,776

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 April 2024 | 30,687 | 10,250 | 190,492 | 231,429
Additions | - | - | 6,957 | 6,957
As at 31 March 2025 | 30,687 | 10,250 | 197,449 | 238,386
Depreciation
As at 1 April 2024 | 24,552 | 9,673 | 157,684 | 191,909
Provided during the period | 3,069 | 144 | 5,962 | 9,175
As at 31 March 2025 | 27,621 | 9,817 | 163,646 | 201,084
Net Book Value
As at 31 March 2025 | 3,066 | 433 | 33,803 | 37,302
As at 1 April 2024 | 6,135 | 577 | 32,808 | 39,520

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 2,672 |  | 2,968
Work in progress | 63,630 |  | 43,955
| 66,302 |  | 46,923

Page 6
Page 7
Caritate Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 51,914 |  | 43,677
Other debtors | 71,381 |  | 88,902
| 123,295 |  | 132,579

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,430 |  | 39,179
Bank loans and overdrafts | 43,287 |  | 18,183
Other creditors | 11,382 |  | 11,499
Taxation and social security | 23,611 |  | 41,400
| 88,710 |  | 110,261

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 162,496 |  | 102,614

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 6 |  | 6

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 7