Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 30 April 2025 30 April 2025 07933030 Mr Shaun Drury Mr Neil Stevenson Heartwood Accountants Ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07933030 2024-03-31 07933030 2025-04-30 07933030 2024-04-01 2025-04-30 07933030 frs-core:ComputerEquipment 2024-04-01 2025-04-30 07933030 frs-core:NetGoodwill 2024-04-01 2025-04-30 07933030 frs-core:MotorVehicles 2024-04-01 2025-04-30 07933030 frs-core:PlantMachinery 2024-04-01 2025-04-30 07933030 frs-core:ShareCapital 2025-04-30 07933030 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 07933030 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-04-30 07933030 frs-bus:AbridgedAccounts 2024-04-01 2025-04-30 07933030 frs-bus:SmallEntities 2024-04-01 2025-04-30 07933030 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-04-30 07933030 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-04-30 07933030 frs-core:CostValuation 2024-03-31 07933030 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2025-04-30 07933030 frs-core:CostValuation 2025-04-30 07933030 frs-bus:Director1 2024-04-01 2025-04-30 07933030 frs-bus:Director2 2024-04-01 2025-04-30 07933030 frs-bus:CompanySecretary1 2024-04-01 2025-04-30 07933030 frs-countries:EnglandWales 2024-04-01 2025-04-30 07933030 2023-03-31 07933030 2024-03-31 07933030 2023-04-01 2024-03-31 07933030 frs-core:ShareCapital 2024-03-31 07933030 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07933030
Crest Power Solutions Ltd
Unaudited ABRIDGED Financial Statements
For the Period 1 April 2024 to 30 April 2025
Crest Power Solutions Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Crest Power Solutions Ltd
Abridged Balance Sheet
As At 30 April 2025
Abridged Balance Sheet
Registered number: 07933030

| 30 April 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1 |  | 1
Tangible Assets | 5 |  | 6,963 |  | 18,131
Investments | 6 |  | 7,000 |  | 13,850
|  |  | 13,964 |  | 31,982
CURRENT ASSETS
Debtors |  | 116,408 |  | 203,269 |
Cash at bank and in hand |  | 10,351 |  | 66,949 |
|  | 126,759 |  | 270,218 |
Creditors: Amounts Falling Due Within One Year |  | (76,282 ) |  | (153,945 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 50,477 |  | 116,273
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 64,441 |  | 148,255
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,324 ) |  | (3,446 )
NET ASSETS |  |  | 63,117 |  | 144,809
CAPITAL AND RESERVES
Called up share capital | 7 |  | 400 |  | 400
Profit and Loss Account |  |  | 62,717 |  | 144,409
SHAREHOLDERS' FUNDS |  |  | 63,117 |  | 144,809

Page 1
Page 2
Crest Power Solutions Ltd
Abridged Balance Sheet (continued)
As At 30 April 2025
For the period ending 30 April 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Neil Stevenson Director
06/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Crest Power Solutions Ltd
Notes to the Abridged Financial Statements
For the Period 1 April 2024 to 30 April 2025
Notes to the Abridged Financial Statements
1. General Information
Crest Power Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07933030 . The registered office is 121 Bayford Close, Hemel Hempstead, Hertfordshire, HP2 7RU.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 | Straight line over 3 years
Motor Vehicles | Straight line over 5 years
Computer Equipment | Straight line over 5 years

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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Page 4
Crest Power Solutions Ltd
Notes to the Abridged Financial Statements (continued)
For the Period 1 April 2024 to 30 April 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 55,000
As at 30 April 2025 | 55,000
Amortisation
As at 1 April 2024 | 54,999
As at 30 April 2025 | 54,999
Net Book Value
As at 30 April 2025 | 1
As at 1 April 2024 | 1

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 83,032
Additions | 657
As at 30 April 2025 | 83,689
Depreciation
As at 1 April 2024 | 64,901
Provided during the period | 11,825
As at 30 April 2025 | 76,726
Net Book Value
As at 30 April 2025 | 6,963
As at 1 April 2024 | 18,131

6. Investments

| Total
--- | ---
| £
Cost
As at 1 April 2024 | 13,850
Fair value adjustments | (6,850 )
As at 30 April 2025 | 7,000
Provision
As at 1 April 2024 | -
As at 30 April 2025 | -

...CONTINUED
Page 4
Page 5
Crest Power Solutions Ltd
Notes to the Abridged Financial Statements (continued)
For the Period 1 April 2024 to 30 April 2025

Net Book Value
As at 30 April 2025 | 7,000
As at 1 April 2024 | 13,850

7. Share Capital

| 30 April 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 400 |  | 400

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