Acorah Software Products - Accounts Production 16.7.461 false true 30 April 2024 1 May 2023 false 1 May 2024 29 April 2025 29 April 2025 11962042 Veronika Basheva-Dimitrova Aleksandar Ivanov Dimitrov iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11962042 2024-04-30 11962042 2025-04-29 11962042 2024-05-01 2025-04-29 11962042 frs-core:CurrentFinancialInstruments 2025-04-29 11962042 frs-core:Non-currentFinancialInstruments 2025-04-29 11962042 frs-core:FurnitureFittings 2025-04-29 11962042 frs-core:FurnitureFittings 2024-05-01 2025-04-29 11962042 frs-core:FurnitureFittings 2024-04-30 11962042 frs-core:PlantMachinery 2025-04-29 11962042 frs-core:PlantMachinery 2024-05-01 2025-04-29 11962042 frs-core:PlantMachinery 2024-04-30 11962042 frs-core:RevaluationReserve 2024-04-30 11962042 frs-core:RevaluationReserve 2025-04-29 11962042 frs-core:ShareCapital 2025-04-29 11962042 frs-core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-29 11962042 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-04-30 11962042 frs-core:RetainedEarningsAccumulatedLosses 2025-04-29 11962042 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-29 11962042 frs-bus:FilletedAccounts 2024-05-01 2025-04-29 11962042 frs-bus:SmallEntities 2024-05-01 2025-04-29 11962042 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-29 11962042 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-29 11962042 frs-bus:Director1 2024-05-01 2025-04-29 11962042 frs-bus:Director2 2024-05-01 2025-04-29 11962042 frs-countries:EnglandWales 2024-05-01 2025-04-29 11962042 2023-04-30 11962042 2024-04-30 11962042 2023-05-01 2024-04-30 11962042 frs-core:CurrentFinancialInstruments 2024-04-30 11962042 frs-core:Non-currentFinancialInstruments 2024-04-30 11962042 frs-core:RevaluationReserve 2024-04-30 11962042 frs-core:ShareCapital 2024-04-30 11962042 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 11962042
CANTHY LTD
Financial Statements
For The Year Ended 29 April 2025
CANTHY LTD
Contents
Contents

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

Page 1
CANTHY LTD
Balance Sheet
As At 29 April 2025
Balance Sheet
Registered number: 11962042

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,052 |  | -
Investment Properties | 5 |  | 495,627 |  | 411,491
|  |  | 497,679 |  | 411,491
CURRENT ASSETS
Cash at bank and in hand |  | 105,763 |  | 4,407 |
|  | 105,763 |  | 4,407 |
Creditors: Amounts Falling Due Within One Year | 7 | (61,323 ) |  | (44,918 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 44,440 |  | (40,511 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 542,119 |  | 370,980
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (578,188 ) |  | (386,938 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (513 ) |  | (13,183 )
NET LIABILITIES |  |  | (36,582 ) |  | (29,141 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve | 10 |  | 52,733 |  | 52,733
Profit and Loss Account |  |  | (89,415 ) |  | (81,974 )
SHAREHOLDERS' FUNDS |  |  | (36,582) |  | (29,141)

Page 1
Page 2
CANTHY LTD
Balance Sheet (continued)
As At 29 April 2025
For the year ending 29 April 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

Veronika Basheva-Dimitrova Director | Aleksandar Ivanov Dimitrov Director
27 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
CANTHY LTD
Notes to the Financial Statements
For The Year Ended 29 April 2025
Notes to the Financial Statements
1. General Information
CANTHY LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11962042 . The registered office is 3 Fairview Court, Fairview Road, Cheltenham, Gloucestershire, GL52 2EX.
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. 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:

Plant & Machinery | 25% Straight Line
Fixtures & Fittings | 25% Straight Line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
CANTHY LTD
Notes to the Financial Statements (continued)
For The Year Ended 29 April 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | - | - | -
Additions | 1,625 | 689 | 2,314
As at 29 April 2025 | 1,625 | 689 | 2,314
Depreciation
As at 1 May 2024 | - | - | -
Provided during the period | 162 | 100 | 262
As at 29 April 2025 | 162 | 100 | 262
Net Book Value
As at 29 April 2025 | 1,463 | 589 | 2,052
As at 1 May 2024 | - | - | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 May 2024 | 411,491
Additions | 84,136
As at 29 April 2025 | 495,627

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,372 |  | 1,372
Directors' loan accounts | 59,951 |  | 43,546
| 61,323 |  | 44,918

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 427,188 |  | 235,938
Directors loan account | 100,000 |  | 100,000
Amounts owed to associates | 51,000 |  | 51,000
| 578,188 |  | 386,938

Page 4
Page 5
CANTHY LTD
Notes to the Financial Statements (continued)
For The Year Ended 29 April 2025
9. Share Capital

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

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 May 2024 | 52,733 | (81,974 )
Loss for the year and total comprehensive income | - | (7,441 )
As at 29 April 2025 | 52,733 | (89,415 )

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