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 10102637 Mr O Chapman Mrs K Chapman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10102637 2024-03-31 10102637 2025-03-31 10102637 2024-04-01 2025-03-31 10102637 frs-core:CurrentFinancialInstruments 2025-03-31 10102637 frs-core:Non-currentFinancialInstruments 2025-03-31 10102637 frs-core:ComputerEquipment 2025-03-31 10102637 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10102637 frs-core:ComputerEquipment 2024-03-31 10102637 frs-core:FurnitureFittings 2025-03-31 10102637 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10102637 frs-core:FurnitureFittings 2024-03-31 10102637 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 10102637 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 10102637 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 10102637 frs-core:MotorVehicles 2025-03-31 10102637 frs-core:MotorVehicles 2024-04-01 2025-03-31 10102637 frs-core:MotorVehicles 2024-03-31 10102637 frs-core:PlantMachinery 2025-03-31 10102637 frs-core:PlantMachinery 2024-04-01 2025-03-31 10102637 frs-core:PlantMachinery 2024-03-31 10102637 frs-core:ShareCapital 2025-03-31 10102637 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10102637 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10102637 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10102637 frs-bus:SmallEntities 2024-04-01 2025-03-31 10102637 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10102637 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10102637 frs-bus:Director1 2024-04-01 2025-03-31 10102637 frs-bus:Director2 2024-04-01 2025-03-31 10102637 frs-countries:EnglandWales 2024-04-01 2025-03-31 10102637 2023-03-31 10102637 2024-03-31 10102637 2023-04-01 2024-03-31 10102637 frs-core:CurrentFinancialInstruments 2024-03-31 10102637 frs-core:Non-currentFinancialInstruments 2024-03-31 10102637 frs-core:ShareCapital 2024-03-31 10102637 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10102637
Chapman Surveyors Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Directors Mr O Chapman
Mrs K Chapman
Company Number 10102637
Registered Office Fen Farm Low Common
South Lopham
Diss
Norfolk
IP22 2JR
Accountants GLX Advisory Limited
Chartered Accountants
69-75 Thorpe Road
Norwich
NR1 1UA
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Balance Sheet
Registered number: 10102637
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 120,994 73,494
120,994 73,494
CURRENT ASSETS
Debtors 5 12,156 13,454
Cash at bank and in hand 73,027 46,385
85,183 59,839
Creditors: Amounts Falling Due Within One Year 6 (87,354 ) (65,571 )
NET CURRENT ASSETS (LIABILITIES) (2,171 ) (5,732 )
TOTAL ASSETS LESS CURRENT LIABILITIES 118,823 67,762
Creditors: Amounts Falling Due After More Than One Year 7 (26,629 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,367 ) (15,729 )
NET ASSETS 81,827 52,033
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 81,817 52,023
SHAREHOLDERS' FUNDS 81,827 52,033
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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 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 O Chapman
Director
02/12/2025
The notes on pages 4 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Chapman Surveyors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10102637 . The registered office is Fen Farm Low Common, South Lopham, Diss, Norfolk, IP22 2JR.
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.
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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:
Leasehold 5% Straight Line
Plant & Machinery 10% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 10% Straight Line
Computer Equipment 20% Straight Line
2.4. 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.
2.5. 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 as follows:  4 (2024: 4)
4 4
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 79,085 5,500 - 15,963
Additions 11,912 - 36,795 5,606
As at 31 March 2025 90,997 5,500 36,795 21,569
Depreciation
As at 1 April 2024 16,544 1,045 - 10,780
Provided during the period 3,954 446 - 1,829
As at 31 March 2025 20,498 1,491 - 12,609
Net Book Value
As at 31 March 2025 70,499 4,009 36,795 8,960
As at 1 April 2024 62,541 4,455 - 5,183
Computer Equipment Total
£ £
Cost
As at 1 April 2024 5,285 105,833
Additions - 54,313
As at 31 March 2025 5,285 160,146
Depreciation
As at 1 April 2024 3,970 32,339
Provided during the period 584 6,813
As at 31 March 2025 4,554 39,152
Net Book Value
As at 31 March 2025 731 120,994
As at 1 April 2024 1,315 73,494
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,811 6,639
Other debtors 6,345 6,815
12,156 13,454
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,165 -
Trade creditors 6,625 4,299
Amounts owed to participating interests 4,138 11,536
Other creditors 42,822 17,420
Taxation and social security 28,604 32,316
87,354 65,571
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 26,629 -
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
9. Related Party Transactions
Included within creditors is a loan to a party which is related by virtue of common control of £4,138 (2024: £11,536).  This loan is unsecured, repayable on demand and interest is charged. 
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