Registration number: 03086062

Achorda Ltd

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account	4
Balance Sheet	5
Notes to the Unaudited Financial Statements	6 to 9

Achorda Ltd

Company Information

Director

Mr Peter Ebdon

Company secretary

Mrs Rebecca Ebdon

Registered office

5 Brayford Square London E1 OSG

Accountants

AIMS Accountants for Business Lower Farm House Church Hill East Ilsley RG20 7LP

Achorda Ltd

Director's Report for the Year Ended 30 April 2025

The director presents his report and the financial statements for the year ended 30 April 2025.

Director of the company

The director who held office during the year was as follows:

Mr Peter Ebdon

Principal activity

The principal activity of the company is provision of computer consultancy ervices

Small companies provision statement

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.

Approved and authorised by the director on 27 December 2025
 

......................................... Mr Peter Ebdon Director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Achorda Ltd
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Achorda Ltd for the year ended 30 April 2025 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institite of Management Accountants (CIMA), we are subject to its ethical and other professional requirements. These are based on the principals approved by IFAC.

This report is made solely to the Board of Directors of Achorda Ltd, as a body, in accordance with the terms of our engagement letter dated 23 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of Achorda Ltd and state those matters that we have agreed to state to the Board of Directors of Achorda Ltd, as a body, in this report in accordance with the rules as laid down by CIMA.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Achorda Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Achorda Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Achorda Ltd. You consider that Achorda Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Achorda Ltd. 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 statutory accounts.

......................................

AIMS Accountants for Business
Lower Farm House
Church Hill
East Ilsley
RG20 7LP

27 December 2025

Achorda Ltd

Profit and Loss Account for the Year Ended 30 April 2025

	Note	2025 £	2024 £
Turnover		132,649	423,155
Gross profit		132,649	423,155
Administrative expenses		(95,076)	(296,132)
Operating profit		37,573	127,023
Other interest receivable and similar income		26,015	2,340
Interest payable and similar expenses		-	(18)
		26,015	2,322
Profit before tax	4	63,588	129,345
Tax on profit		(13,549)	(26,162)
Profit for the financial year		50,039	103,183

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Achorda Ltd

(Registration number: 03086062)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	22,286	30,843
Current assets
Debtors	6	6,704	79,050
Cash at bank and in hand		645,280	611,523
		651,984	690,573
Creditors: Amounts falling due within one year	7	(24,261)	(69,751)
Net current assets		627,723	620,822
Total assets less current liabilities		650,009	651,665
Provisions for liabilities		(1,840)	(2,921)
Net assets		648,169	648,744
Capital and reserves
Called up share capital		102	102
Retained earnings		648,067	648,642
Shareholders' funds		648,169	648,744

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 27 December 2025
 

......................................... Mr Peter Ebdon Director

Achorda Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
5 Brayford Square
London
E1 OSG
England

These financial statements were authorised for issue by the director on 27 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Achorda Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Plant & Machinery	4 Years Straight Line
Fixtures & Fittings	4 Years Straight Line
Office Equipment	4 Years Straight Line
Motor Vehicles	25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Achorda Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 3).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	9,537	13,094

Achorda Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2024	13,632	6,590	19,315	51,392	90,929
Additions	-	-	980	-	980
At 30 April 2025	13,632	6,590	20,295	51,392	91,909
Depreciation
At 1 May 2024	12,137	6,590	18,034	23,325	60,086
Charge for the year	1,495	-	1,025	7,017	9,537
At 30 April 2025	13,632	6,590	19,059	30,342	69,623
Carrying amount
At 30 April 2025	-	-	1,236	21,050	22,286
At 30 April 2024	1,495	-	1,281	28,067	30,843

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		6,034	76,923
Amounts owed by related parties		670	670
Prepayments		-	1,457
		6,704	79,050

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	46	1,401
Taxation and social security	22,271	64,924
Accruals and deferred income	905	2,060
Other creditors	1,039	1,366
	24,261	69,751