Acorah Software Products - Accounts Production 16.7.461 false true true 31 October 2023 1 November 2022 false 1 November 2023 30 April 2025 30 April 2025 7780517 Mr Chetankumar Parekh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 7780517 2023-10-31 7780517 2025-04-30 7780517 2023-11-01 2025-04-30 7780517 frs-core:CurrentFinancialInstruments 2025-04-30 7780517 frs-core:Non-currentFinancialInstruments 2025-04-30 7780517 frs-core:FurnitureFittings 2023-11-01 2025-04-30 7780517 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2025-04-30 7780517 frs-core:ShareCapital 2025-04-30 7780517 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 7780517 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2025-04-30 7780517 frs-bus:FilletedAccounts 2023-11-01 2025-04-30 7780517 frs-bus:SmallEntities 2023-11-01 2025-04-30 7780517 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2025-04-30 7780517 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2025-04-30 7780517 frs-bus:Director1 2023-11-01 2025-04-30 7780517 frs-countries:EnglandWales 2023-11-01 2025-04-30 7780517 2022-10-31 7780517 2023-10-31 7780517 2022-11-01 2023-10-31 7780517 frs-core:CurrentFinancialInstruments 2023-10-31 7780517 frs-core:Non-currentFinancialInstruments 2023-10-31 7780517 frs-core:ShareCapital 2023-10-31 7780517 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 7780517
Cheri Subway Ltd
Unaudited Financial Statements
For the Period 1 November 2023 to 30 April 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 7780517
30 April 2025 31 October 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 114,618 126,142
Cash at bank and in hand 559 718
115,177 126,860
Creditors: Amounts Falling Due Within One Year 5 (35,248 ) (9,873 )
NET CURRENT ASSETS (LIABILITIES) 79,929 116,987
TOTAL ASSETS LESS CURRENT LIABILITIES 79,929 116,987
Creditors: Amounts Falling Due After More Than One Year 6 (8,666 ) (12,041 )
NET ASSETS 71,263 104,946
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 71,163 104,846
SHAREHOLDERS' FUNDS 71,263 104,946
For the period ending 30 April 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 his 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 Chetankumar Parekh
Director
02/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cheri Subway Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 7780517 . The registered office is 9 Orton Place, Wellingborough, Northants, NN8 5UF.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the directors intend to cease trading. Therefore the accounts are prepared on a break up basis.
2.3. 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.
2.4. 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 NIL
Fixtures & Fittings 15% RB
3. Average Number of Employees
Average number of employees, including directors, during the period was:
30 April 2025 31 October 2023
Office and administration 1 1
1 1
4. Debtors
30 April 2025 31 October 2023
£ £
Due within one year
Other debtors 114,618 126,142
Included in other debtors are loans to connected businesses as follows:
Cheri Bed & Breakfast Ltd £103250.25
Cheri Parekh Ltd £11368.20
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
30 April 2025 31 October 2023
£ £
Bank loans and overdrafts - 8,625
Accruals and deferred income 624 624
Director's loan account 34,624 624
35,248 9,873
6. Creditors: Amounts Falling Due After More Than One Year
30 April 2025 31 October 2023
£ £
Bank loans 8,666 12,041
7. Share Capital
30 April 2025 31 October 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3