Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12150784 Mr Javaid Iqbal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12150784 2024-08-31 12150784 2025-08-31 12150784 2024-09-01 2025-08-31 12150784 frs-core:CurrentFinancialInstruments 2025-08-31 12150784 frs-core:ComputerEquipment 2024-09-01 2025-08-31 12150784 frs-core:OtherResidualIntangibleAssets 2025-08-31 12150784 frs-core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 12150784 frs-core:OtherResidualIntangibleAssets 2024-08-31 12150784 frs-core:PlantMachinery 2025-08-31 12150784 frs-core:PlantMachinery 2024-09-01 2025-08-31 12150784 frs-core:PlantMachinery 2024-08-31 12150784 frs-core:ShareCapital 2025-08-31 12150784 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12150784 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12150784 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12150784 frs-bus:SmallEntities 2024-09-01 2025-08-31 12150784 frs-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 12150784 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12150784 frs-bus:Director1 2024-09-01 2025-08-31 12150784 frs-bus:Director1 2024-08-31 12150784 frs-bus:Director1 2025-08-31 12150784 frs-countries:EnglandWales 2024-09-01 2025-08-31 12150784 2023-08-31 12150784 2024-08-31 12150784 2023-09-01 2024-08-31 12150784 frs-core:CurrentFinancialInstruments 2024-08-31 12150784 frs-core:ShareCapital 2024-08-31 12150784 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12150784
Clear Sky Legal Services Ltd
Financial Statements
For The Year Ended 31 August 2025
Gower Accountancy
Chartered Certified Accountants
Clear Sky Legal Services Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
Clear Sky Legal Services Ltd
Company Information
For The Year Ended 31 August 2025
Company Information

Director | Mr Javaid Iqbal
Company Number | 12150784
Registered Office | 250 Humberstone Road
| Leicester
| LE5 0EG
Accountants | Gower Accountancy
| Chartered Certified Accountants
| 250 Humberstone Road
| Leicester
| LE5 0EG

Page 1
Page 2
Clear Sky Legal Services Ltd
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Clear Sky Legal Services Ltd for the year ended 31 August 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Clear Sky Legal Services Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Clear Sky Legal Services Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Clear Sky Legal Services Ltd and state those matters that we have agreed to state to the director of Clear Sky Legal Services Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clear Sky Legal Services Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Clear Sky Legal Services 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 or loss of Clear Sky Legal Services Ltd . You consider that Clear Sky Legal Services 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 Clear Sky Legal Services 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 financial statements.

09/02/2026

Gower Accountancy
Chartered Certified Accountants
250 Humberstone Road
Leicester
LE5 0EG
Page 2
Page 3
Clear Sky Legal Services Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12150784

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 66 |  | 226
Tangible Assets | 5 |  | 1,649 |  | 2,478
|  |  | 1,715 |  | 2,704
CURRENT ASSETS
Debtors | 6 | 18,797 |  | 2,500 |
Cash at bank and in hand |  | 5,151 |  | 13,175 |
|  | 23,948 |  | 15,675 |
Creditors: Amounts Falling Due Within One Year | 7 | (28,022 ) |  | (18,789 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,074 ) |  | (3,114 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,359 ) |  | (410 )
NET LIABILITIES |  |  | (2,359 ) |  | (410 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (2,459 ) |  | (510 )
SHAREHOLDERS' FUNDS |  |  | (2,359) |  | (410)

Page 3
Page 4
Clear Sky Legal Services Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Javaid Iqbal Director
09/02/2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Clear Sky Legal Services Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Clear Sky Legal Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12150784 . The registered office is 250 Humberstone Road, Leicester, LE5 0EG.
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:

Computer Equipment | 20% on cost

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: 3 (2024: 2)
3 2
Page 5
Page 6
Clear Sky Legal Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Intangible Assets

| Other Intangible Assets
--- | ---
| £
Cost
As at 1 September 2024 | 799
As at 31 August 2025 | 799
Amortisation
As at 1 September 2024 | 573
Provided during the period | 160
As at 31 August 2025 | 733
Net Book Value
As at 31 August 2025 | 66
As at 1 September 2024 | 226

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 September 2024 | 3,914
As at 31 August 2025 | 3,914
Depreciation
As at 1 September 2024 | 1,436
Provided during the period | 829
As at 31 August 2025 | 2,265
Net Book Value
As at 31 August 2025 | 1,649
As at 1 September 2024 | 2,478

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 327 |  | -
Other debtors | 18,470 |  | -
| 18,797 |  | -
Due after more than one year
Other debtors | - |  | 2,500
| 18,797 |  | 2,500

Amounts owed by associate company.
Page 6
Page 7
Clear Sky Legal Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,584 |  | 4,837
Other creditors | 2,105 |  | 328
Taxation and social security | 19,333 |  | 13,624
| 28,022 |  | 18,789

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Javaid Iqbal | - | - | - | - | 13,809

The above loan is unsecured, interest free and repayable on demand.
Page 7