Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12074986 Mr Andrew Granat Mrs Angela Granat iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12074986 2024-03-31 12074986 2025-03-31 12074986 2024-04-01 2025-03-31 12074986 frs-core:CurrentFinancialInstruments 2025-03-31 12074986 frs-core:Non-currentFinancialInstruments 2025-03-31 12074986 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 12074986 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12074986 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 12074986 frs-core:ShareCapital 2025-03-31 12074986 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12074986 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12074986 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12074986 frs-bus:SmallEntities 2024-04-01 2025-03-31 12074986 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12074986 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12074986 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 12074986 frs-bus:OrdinaryShareClass1 2025-03-31 12074986 frs-core:UnlistedNon-exchangeTraded 2025-03-31 12074986 frs-core:UnlistedNon-exchangeTraded 2024-03-31 12074986 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 12074986 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 12074986 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 12074986 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 12074986 frs-bus:Director1 2024-04-01 2025-03-31 12074986 frs-bus:Director2 2024-04-01 2025-03-31 12074986 frs-countries:EnglandWales 2024-04-01 2025-03-31 12074986 2023-03-31 12074986 2024-03-31 12074986 2023-04-01 2024-03-31 12074986 frs-core:CurrentFinancialInstruments 2024-03-31 12074986 frs-core:Non-currentFinancialInstruments 2024-03-31 12074986 frs-core:ShareCapital 2024-03-31 12074986 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 12074986 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Carpet Village Holdings 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: 12074986
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 702,000 702,000
Investments 5 100 100
702,100 702,100
CURRENT ASSETS
Debtors 6 - 10
Cash at bank and in hand 3,051 1,017
3,051 1,027
Creditors: Amounts Falling Due Within One Year 7 (380,364 ) (369,384 )
NET CURRENT ASSETS (LIABILITIES) (377,313 ) (368,357 )
TOTAL ASSETS LESS CURRENT LIABILITIES 324,787 333,743
Creditors: Amounts Falling Due After More Than One Year 8 - (86,714 )
NET ASSETS 324,787 247,029
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 324,687 246,929
SHAREHOLDERS' FUNDS 324,787 247,029
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
Mr Andrew Granat
Director
28/10/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Carpet Village Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12074986 . The registered office is 56 Upper Mulgrave Road, Cheam, Surrey, SM2 7AJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at
fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
2.2. 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:
Freehold Not Provided
2.3. 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.


2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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
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4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2024 702,000
As at 31 March 2025 702,000
Net Book Value
As at 31 March 2025 702,000
As at 1 April 2024 702,000
There is one investment property held for rental purposes. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices of similar properties.
5. Investments
Unlisted
£
Cost
As at 1 April 2024 100
As at 31 March 2025 100
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 100
As at 1 April 2024 100
6. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings - 10
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 4,071 32,679
Corporation tax 2,993 -
Other creditors 356,828 335,708
Accruals and deferred income 997 997
Amounts owed to group undertakings 15,475 -
380,364 369,384
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 86,714
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
Page 5