Acorah Software Products - Accounts Production 16.6.920 false true 28 August 2024 1 September 2023 false 29 August 2024 28 August 2025 28 August 2025 12800967 Mr Christopher Burns Miss Michaela McFarlane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12800967 2024-08-28 12800967 2025-08-28 12800967 2024-08-29 2025-08-28 12800967 frs-core:CurrentFinancialInstruments 2025-08-28 12800967 frs-core:Non-currentFinancialInstruments 2025-08-28 12800967 frs-core:BetweenOneFiveYears 2025-08-28 12800967 frs-core:ComputerEquipment 2025-08-28 12800967 frs-core:ComputerEquipment 2024-08-29 2025-08-28 12800967 frs-core:ComputerEquipment 2024-08-28 12800967 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-29 2025-08-28 12800967 frs-core:FurnitureFittings 2025-08-28 12800967 frs-core:FurnitureFittings 2024-08-29 2025-08-28 12800967 frs-core:FurnitureFittings 2024-08-28 12800967 frs-core:MotorVehicles 2025-08-28 12800967 frs-core:MotorVehicles 2024-08-29 2025-08-28 12800967 frs-core:MotorVehicles 2024-08-28 12800967 frs-core:OtherResidualIntangibleAssets 2025-08-28 12800967 frs-core:OtherResidualIntangibleAssets 2024-08-29 2025-08-28 12800967 frs-core:OtherResidualIntangibleAssets 2024-08-28 12800967 frs-core:PlantMachinery 2025-08-28 12800967 frs-core:PlantMachinery 2024-08-29 2025-08-28 12800967 frs-core:PlantMachinery 2024-08-28 12800967 frs-core:WithinOneYear 2025-08-28 12800967 frs-core:ShareCapital 2025-08-28 12800967 frs-core:RetainedEarningsAccumulatedLosses 2025-08-28 12800967 frs-bus:PrivateLimitedCompanyLtd 2024-08-29 2025-08-28 12800967 frs-bus:FilletedAccounts 2024-08-29 2025-08-28 12800967 frs-bus:SmallEntities 2024-08-29 2025-08-28 12800967 frs-bus:AuditExempt-NoAccountantsReport 2024-08-29 2025-08-28 12800967 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-29 2025-08-28 12800967 frs-bus:Director1 2024-08-29 2025-08-28 12800967 frs-bus:Director2 2024-08-29 2025-08-28 12800967 frs-countries:EnglandWales 2024-08-29 2025-08-28 12800967 2023-08-31 12800967 2024-08-28 12800967 2023-09-01 2024-08-28 12800967 frs-core:CurrentFinancialInstruments 2024-08-28 12800967 frs-core:Non-currentFinancialInstruments 2024-08-28 12800967 frs-core:BetweenOneFiveYears 2024-08-28 12800967 frs-core:MotorVehicles 2023-09-01 2024-08-28 12800967 frs-core:WithinOneYear 2024-08-28 12800967 frs-core:ShareCapital 2024-08-28 12800967 frs-core:RetainedEarningsAccumulatedLosses 2024-08-28
Registered number: 12800967
Clementine 2020 Limited
Unaudited Financial Statements
For The Year Ended 28 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12800967
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 904 -
Tangible Assets 5 223,430 142,553
224,334 142,553
CURRENT ASSETS
Stocks 6 135,000 131,000
Debtors 7 55,432 20,371
Cash at bank and in hand 64,021 147,490
254,453 298,861
Creditors: Amounts Falling Due Within One Year 8 (194,219 ) (129,486 )
NET CURRENT ASSETS (LIABILITIES) 60,234 169,375
TOTAL ASSETS LESS CURRENT LIABILITIES 284,568 311,928
Creditors: Amounts Falling Due After More Than One Year 9 (241,349 ) (290,311 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,244 ) (17,682 )
NET ASSETS 4,975 3,935
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 4,875 3,835
SHAREHOLDERS' FUNDS 4,975 3,935
Page 1
Page 2
For the year ending 28 August 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 Christopher Burns
Director
23 December 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Clementine 2020 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12800967 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are intellectual property. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Plant & Machinery at variable rates on reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 10% reducing balance
Computer Equipment 3 years on cost
2.6. 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.
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Page 4
2.7. 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.
2.8. 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: NIL (2024: NIL)
- -
4. Intangible Assets
Other
£
Cost
As at 29 August 2024 -
Additions 995
As at 28 August 2025 995
Amortisation
As at 29 August 2024 -
Provided during the period 91
As at 28 August 2025 91
Net Book Value
As at 28 August 2025 904
As at 29 August 2024 -
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 29 August 2024 85,749 38,037 35,900 2,805 162,491
Additions 121,737 - - 1,512 123,249
As at 28 August 2025 207,486 38,037 35,900 4,317 285,740
Depreciation
As at 29 August 2024 7,817 1,489 8,152 2,480 19,938
Provided during the period 29,969 9,137 2,775 491 42,372
As at 28 August 2025 37,786 10,626 10,927 2,971 62,310
Net Book Value
As at 28 August 2025 169,700 27,411 24,973 1,346 223,430
As at 29 August 2024 77,932 36,548 27,748 325 142,553
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 25,703 -
6. Stocks
2025 2024
£ £
Stock 135,000 131,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,449 6,528
Amounts owed by group undertakings 38,960 -
Other debtors 15,023 13,843
55,432 20,371
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,190 4,768
Trade creditors 15,653 17,348
Bank loans and overdrafts 83,218 41,318
Amounts owed to participating interests 3,698 -
Other creditors 4,640 19,777
Taxation and social security 81,820 46,275
194,219 129,486
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Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 24,962 30,122
Bank loans 216,387 260,189
241,349 290,311
10. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 42,559 -
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,190 4,768
Later than one year and not later than five years 24,962 30,122
30,152 34,890
30,152 34,890
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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