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Registered number: 10813637
Serenity Beauty Business Limited
Directors' Report and
Financial Statements
For The Year Ended 31 March 2025
Fairman Harris
1 Landor Road
London
SW9 9RX
Contents
Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6—8
Page 1
Company Information
Directors Mrs S Chandarana
Mr N Chandarana
Company Number 10813637
Registered Office 19 Serenity Beauty
Grace Reynolds Walk
Camberley
GU15 3SN
Accountants Fairman Harris
1 Landor Road
London
SW9 9RX
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Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 March 2025.
Directors
The directors who held office during the year were as follows:
Mrs S Chandarana
Mr N Chandarana
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mrs S Chandarana
Director
23 December 2025
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Page 3
Accountant's Report
In accordance with the engagement letter dated 01 April 2024, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
23 December 2025
Fairman Harris
1 Landor Road
London
SW9 9RX
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Profit and Loss Account
2025 2024
Notes £ £
TURNOVER 1,909,002 1,487,065
Cost of sales (141,328 ) (40,186 )
GROSS PROFIT 1,767,674 1,446,879
Administrative expenses (1,008,173 ) (1,053,922 )
Other operating income - 5,000
OPERATING PROFIT 759,501 397,957
Other interest receivable and similar income 7,961 6,525
Interest payable and similar charges (902 ) (1,032 )
PROFIT BEFORE TAXATION 766,560 403,450
Tax on Profit (182,870 ) (100,619 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 583,690 302,831
The notes on pages 6 to 8 form part of these financial statements.
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Balance Sheet
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 59,541 23,106
59,541 23,106
CURRENT ASSETS
Stocks 5 8,000 6,532
Debtors 6 2,205,272 1,512,047
Cash at bank and in hand 315,664 248,626
2,528,936 1,767,205
Creditors: Amounts Falling Due Within One Year 7 (523,044 ) (297,949 )
NET CURRENT ASSETS (LIABILITIES) 2,005,892 1,469,256
TOTAL ASSETS LESS CURRENT LIABILITIES 2,065,433 1,492,362
Creditors: Amounts Falling Due After More Than One Year 8 (27,862 ) (38,481 )
NET ASSETS 2,037,571 1,453,881
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 2,037,471 1,453,781
SHAREHOLDERS' FUNDS 2,037,571 1,453,881
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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mrs S Chandarana
Director
23 December 2025
The notes on pages 6 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Serenity Beauty Business Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10813637 . The registered office is 19 Serenity Beauty, Grace Reynolds Walk, Camberley, GU15 3SN.
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:
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. 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.
2.5. 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 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 41 (2024: NIL)
41 -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 68,209 3,164 71,373
Additions 49,058 2,262 51,320
As at 31 March 2025 117,267 5,426 122,693
Depreciation
As at 1 April 2024 47,085 1,182 48,267
Provided during the period 14,036 849 14,885
As at 31 March 2025 61,121 2,031 63,152
Net Book Value
As at 31 March 2025 56,146 3,395 59,541
As at 1 April 2024 21,124 1,982 23,106
5. Stocks
2025 2024
£ £
Stock 8,000 6,532
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 2,205,272 1,512,047
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 84,270 83,185
Bank loans and overdrafts 5,310 -
Other creditors 169,504 37,285
Taxation and social security 263,960 177,479
523,044 297,949
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 27,862 38,481
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Serenity Real Estates Ltd - a company with common directors and shareholders - intercompany balance: Dr £2,117,690, (2024 Dr £1,449,872)
11. Ultimate Controlling Party
The company's ultimate controlling party is Serena Chandrana by virtue of her ownership of 95% of the issued share capital in the company.
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