Acorah Software Products - Accounts Production 16.8.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 07255293 Mr Darren Edward White Mrs Pamela Anne White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07255293 2024-05-31 07255293 2025-05-31 07255293 2024-06-01 2025-05-31 07255293 frs-core:CurrentFinancialInstruments 2025-05-31 07255293 frs-core:ComputerEquipment 2025-05-31 07255293 frs-core:ComputerEquipment 2024-06-01 2025-05-31 07255293 frs-core:ComputerEquipment 2024-05-31 07255293 frs-core:FurnitureFittings 2025-05-31 07255293 frs-core:FurnitureFittings 2024-06-01 2025-05-31 07255293 frs-core:FurnitureFittings 2024-05-31 07255293 frs-core:MotorVehicles 2025-05-31 07255293 frs-core:MotorVehicles 2024-06-01 2025-05-31 07255293 frs-core:MotorVehicles 2024-05-31 07255293 frs-core:PlantMachinery 2025-05-31 07255293 frs-core:PlantMachinery 2024-06-01 2025-05-31 07255293 frs-core:PlantMachinery 2024-05-31 07255293 frs-core:ShareCapital 2025-05-31 07255293 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 07255293 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07255293 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 07255293 frs-bus:SmallEntities 2024-06-01 2025-05-31 07255293 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07255293 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07255293 frs-bus:Director1 2024-06-01 2025-05-31 07255293 frs-bus:Director1 2024-05-31 07255293 frs-bus:Director1 2025-05-31 07255293 frs-bus:Director2 2024-06-01 2025-05-31 07255293 frs-countries:EnglandWales 2024-06-01 2025-05-31 07255293 2023-05-31 07255293 2024-05-31 07255293 2023-06-01 2024-05-31 07255293 frs-core:CurrentFinancialInstruments 2024-05-31 07255293 frs-core:ShareCapital 2024-05-31 07255293 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 07255293
Chester Houston Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Accounts and Tax Management Limited
Chartered Certified Accountants
A T M Accountants
159 Railway Terrace
Rugby
Warwickshire
CV21 3HQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07255293
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 56,096 70,513
56,096 70,513
CURRENT ASSETS
Debtors 5 771,551 1,070,047
Cash at bank and in hand 114,621 150,405
886,172 1,220,452
Creditors: Amounts Falling Due Within One Year 6 (95,874 ) (153,534 )
NET CURRENT ASSETS (LIABILITIES) 790,298 1,066,918
TOTAL ASSETS LESS CURRENT LIABILITIES 846,394 1,137,431
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,660 ) (11,922 )
NET ASSETS 837,734 1,125,509
CAPITAL AND RESERVES
Called up share capital 7 60 60
Profit and Loss Account 837,674 1,125,449
SHAREHOLDERS' FUNDS 837,734 1,125,509
Page 1
Page 2
For the year ending 31 May 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 Darren Edward White
Director
03/01/2026
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
Chester Houston Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07255293 . The registered office is 159 , Railway Terrace, Rugby, Warwickshire, CV21 3HQ.
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:
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 25% on reducing balance
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: 5 (2024: 5)
5 5
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2024 62,238 57,892 2,560 12,826 135,516
Additions - - 124 1,461 1,585
As at 31 May 2025 62,238 57,892 2,684 14,287 137,101
Depreciation
As at 1 June 2024 23,536 31,706 1,925 7,836 65,003
Provided during the period 7,740 6,546 148 1,568 16,002
As at 31 May 2025 31,276 38,252 2,073 9,404 81,005
Net Book Value
As at 31 May 2025 30,962 19,640 611 4,883 56,096
As at 1 June 2024 38,702 26,186 635 4,990 70,513
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 77,315 164,983
Other debtors 572,634 781,105
VAT 21,602 23,959
Directors' loan accounts 100,000 100,000
771,551 1,070,047
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 31,012 26,238
Corporation tax 12,442 51,152
Other taxes and social security 18,739 22,297
Accruals and deferred income 31,365 43,178
Directors' loan accounts 2,316 10,669
95,874 153,534
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 60 60
Page 4
Page 5
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2024 Amounts advanced Amounts repaid Amounts written off As at 31 May 2025
£ £ £ £ £
Mr Darren White 100,000 - - - 100,000
The above loan is unsecured and repayable on demand. Interest is charged at the market rate. 
Page 5