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 10414393 Mrs L Cannonier iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10414393 2024-03-31 10414393 2025-03-31 10414393 2024-04-01 2025-03-31 10414393 frs-core:CurrentFinancialInstruments 2025-03-31 10414393 frs-core:Non-currentFinancialInstruments 2025-03-31 10414393 frs-core:ComputerEquipment 2025-03-31 10414393 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10414393 frs-core:ComputerEquipment 2024-03-31 10414393 frs-core:ShareCapital 2025-03-31 10414393 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10414393 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10414393 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10414393 frs-bus:SmallEntities 2024-04-01 2025-03-31 10414393 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10414393 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10414393 frs-bus:Director1 2024-04-01 2025-03-31 10414393 frs-bus:Director1 2024-03-31 10414393 frs-bus:Director1 2025-03-31 10414393 frs-countries:EnglandWales 2024-04-01 2025-03-31 10414393 2023-03-31 10414393 2024-03-31 10414393 2023-04-01 2024-03-31 10414393 frs-core:CurrentFinancialInstruments 2024-03-31 10414393 frs-core:Non-currentFinancialInstruments 2024-03-31 10414393 frs-core:ShareCapital 2024-03-31 10414393 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10414393
Sen Central Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10414393
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,556 1,846
1,556 1,846
CURRENT ASSETS
Debtors 5 118,028 85,382
118,028 85,382
Creditors: Amounts Falling Due Within One Year 6 (92,042 ) (52,992 )
NET CURRENT ASSETS (LIABILITIES) 25,986 32,390
TOTAL ASSETS LESS CURRENT LIABILITIES 27,542 34,236
Creditors: Amounts Falling Due After More Than One Year 7 (27,107 ) (32,198 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (298 ) (351 )
NET ASSETS 137 1,687
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 37 1,587
SHAREHOLDERS' FUNDS 137 1,687
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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 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 L Cannonier
Director
08/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Sen Central Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10414393 . The registered office is St James House, 65 Mere Green Road, Sutton Coldfield, West Midlands, B75 5BY.
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:
Computer Equipment 3 year Straightline
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.
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: 1 (2024: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 14,960
As at 31 March 2025 14,960
Depreciation
As at 1 April 2024 13,114
Provided during the period 290
As at 31 March 2025 13,404
Net Book Value
As at 31 March 2025 1,556
As at 1 April 2024 1,846
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,865 17,504
Other debtors 102,163 67,878
118,028 85,382
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 53 167
Bank loans and overdrafts 25,629 27,789
Other creditors 2,716 -
Taxation and social security 63,644 25,036
92,042 52,992
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 27,107 32,198
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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9. 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
£ £ £ £ £
Mrs Lise Cannonier 60,838 69,559 (66,488 ) - 63,909
The above loan is unsecured, interest free and repayable on demand.
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