Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05281274 James Jardine Stuart Jardine iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05281274 2024-03-31 05281274 2025-03-31 05281274 2024-04-01 2025-03-31 05281274 frs-core:CurrentFinancialInstruments 2025-03-31 05281274 frs-core:Non-currentFinancialInstruments 2025-03-31 05281274 frs-core:ComputerEquipment 2025-03-31 05281274 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05281274 frs-core:ComputerEquipment 2024-03-31 05281274 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 05281274 frs-core:FurnitureFittings 2025-03-31 05281274 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05281274 frs-core:FurnitureFittings 2024-03-31 05281274 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 05281274 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05281274 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 05281274 frs-core:MotorVehicles 2025-03-31 05281274 frs-core:MotorVehicles 2024-04-01 2025-03-31 05281274 frs-core:MotorVehicles 2024-03-31 05281274 frs-core:OtherResidualIntangibleAssets 2025-03-31 05281274 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 05281274 frs-core:OtherResidualIntangibleAssets 2024-03-31 05281274 frs-core:PlantMachinery 2025-03-31 05281274 frs-core:PlantMachinery 2024-04-01 2025-03-31 05281274 frs-core:PlantMachinery 2024-03-31 05281274 frs-core:WithinOneYear 2025-03-31 05281274 frs-core:ShareCapital 2025-03-31 05281274 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05281274 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05281274 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05281274 frs-bus:SmallEntities 2024-04-01 2025-03-31 05281274 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05281274 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05281274 frs-bus:Director1 2024-04-01 2025-03-31 05281274 frs-bus:Director1 2024-03-31 05281274 frs-bus:Director1 2025-03-31 05281274 frs-bus:Director2 2024-04-01 2025-03-31 05281274 frs-bus:Director2 2024-03-31 05281274 frs-bus:Director2 2025-03-31 05281274 frs-countries:EnglandWales 2024-04-01 2025-03-31 05281274 2023-03-31 05281274 2024-03-31 05281274 2023-04-01 2024-03-31 05281274 frs-core:CurrentFinancialInstruments 2024-03-31 05281274 frs-core:Non-currentFinancialInstruments 2024-03-31 05281274 frs-core:BetweenOneFiveYears 2024-03-31 05281274 frs-core:WithinOneYear 2024-03-31 05281274 frs-core:ShareCapital 2024-03-31 05281274 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05281274
C S Storage Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Master of Coin Ltd
Chartered Certified Accountants
107 - 109 Towngate
Leyland
Lancashire
PR25 2LQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05281274
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,435 10,068
Tangible Assets 5 105,331 125,436
109,766 135,504
CURRENT ASSETS
Stocks 6 125,575 44,260
Debtors 7 484,744 491,505
Cash at bank and in hand 135,833 495,319
746,152 1,031,084
Creditors: Amounts Falling Due Within One Year 8 (759,780 ) (1,014,631 )
NET CURRENT ASSETS (LIABILITIES) (13,628 ) 16,453
TOTAL ASSETS LESS CURRENT LIABILITIES 96,138 151,957
Creditors: Amounts Falling Due After More Than One Year 9 (73,240 ) (151,045 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,772 ) -
NET ASSETS 1,126 912
CAPITAL AND RESERVES
Called up share capital 11 101 101
Profit and Loss Account 1,025 811
SHAREHOLDERS' FUNDS 1,126 912
Page 1
Page 2
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
Stuart Jardine
Director
4th December 2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C S Storage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05281274 . The registered office is 1a Roundhouse Court , South Rings Business Park , Bamber Bridge , Lancashire , PR5 6DA.
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 - Other Intangible
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
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:
Lockers 10% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Equipment 25% reducing balance
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2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
2.7. 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: 6 (2024: 7)
6 7
Page 4
Page 5
4. Intangible Assets
Website
£
Cost
As at 1 April 2024 28,167
As at 31 March 2025 28,167
Amortisation
As at 1 April 2024 18,099
Provided during the period 5,633
As at 31 March 2025 23,732
Net Book Value
As at 31 March 2025 4,435
As at 1 April 2024 10,068
5. Tangible Assets
Land & Property
Lockers Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 104,324 6,289 91,891 22,754
Additions - - - -
As at 31 March 2025 104,324 6,289 91,891 22,754
Depreciation
As at 1 April 2024 26,278 6,003 52,594 21,957
Provided during the period 10,432 285 9,825 199
As at 31 March 2025 36,710 6,288 62,419 22,156
Net Book Value
As at 31 March 2025 67,614 1 29,472 598
As at 1 April 2024 78,046 286 39,297 797
Page 5
Page 6
Equipment Total
£ £
Cost
As at 1 April 2024 23,474 248,732
Additions 2,630 2,630
As at 31 March 2025 26,104 251,362
Depreciation
As at 1 April 2024 16,464 123,296
Provided during the period 1,994 22,735
As at 31 March 2025 18,458 146,031
Net Book Value
As at 31 March 2025 7,646 105,331
As at 1 April 2024 7,010 125,436
6. Stocks
2025 2024
£ £
Stock 125,575 44,260
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 55,393 214,086
Other debtors 429,351 277,419
484,744 491,505
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 51,442 11,710
Trade creditors 327,035 651,727
Bank loans and overdrafts 10,000 9,998
Other loans 16,820 15,337
Amounts owed to participating interests 243,432 233,792
Other creditors 43,681 22,744
Taxation and social security 67,370 69,323
759,780 1,014,631
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 51,443
Bank loans 6,514 16,614
Other loans 66,726 82,988
73,240 151,045
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 51,442 11,710
Later than one year and not later than five years - 51,443
51,442 63,153
51,442 63,153
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 101 101
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr James Jardine (809 ) 52,003 - - 51,194
Mr Stuart Jardine (266 ) 41,962 - - 41,696
The above loan is unsecured, interest free and repayable on demand.
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